Power of attorney, health care directive and guardianship in Idaho

Financial power of attorney in Idaho

Law and official form

Law

Uniform Power of Attorney Act

Uniform Power of Attorney Act

Yes (effective 2008 (2008 Idaho Sess. Laws ch. 186))

Official form

Statutory Form Power of Attorney (Idaho Code § 15-12-301), with optional Agent's Certification (§ 15-12-302)Published by Idaho Legislature

You do not have to use it.

Covers property only, not health care. Includes a notary acknowledgment block.

Law: Idaho Code §§ 15-12-101 to 15-12-404; Idaho Code §§ 15-12-301, 15-12-302

Signing rules

How to sign

The Act requires only your signature. If you acknowledge your signature before a notary, it is presumed genuine, and banks and others must follow the acceptance rules for an 'acknowledged' power of attorney.

Who signs

Signed by you, or in your conscious presence by another person you direct to sign your name.

Notary

Not required

Witnesses

None required

Agent's acknowledgment

No agent signature is required. A person accepts appointment by acting as agent or by other conduct showing acceptance, unless the document says otherwise.

Law: Idaho Code § 15-12-113

Law: Idaho Code §§ 15-12-105, 15-12-119, 15-12-120

Durable and springing

Is it durable?

A power of attorney created under the chapter is durable unless it expressly says it ends when you become incapacitated.

Law: Idaho Code § 15-12-104

Durable unless it says otherwise?

Yes: it continues if you lose capacity unless it says otherwise.

Starting later (springing)

It is effective when signed unless it says it starts on a future date or event. You can name who decides that the event happened. If it starts on your incapacity and no one you named can decide, it starts when a physician or licensed psychologist, or a licensed attorney, judge or appropriate government official, determines in writing that you are incapacitated.

Law: Idaho Code § 15-12-109

What an agent can and cannot do

Needs express permission

• Create, amend, revoke or end a living (inter vivos) trust
• Make a gift
• Create or change rights of survivorship
• Create or change a beneficiary designation
• Delegate authority granted under the power of attorney
• Waive your right to be a beneficiary of a joint and survivor annuity, including a retirement plan survivor benefit
• Exercise fiduciary powers you have authority to delegate

No power of attorney can

Unless the power of attorney says otherwise, an agent who is not your ancestor, spouse or descendant may not use it to give themselves, or someone they must support, an interest in your property. The chapter does not apply to a power to make health care decisions.

Law: Idaho Code § 15-12-201(2); § 15-12-103(2)

Law: Idaho Code § 15-12-201(1)

Agent duties, pay and court review

Agent duties

• Act according to your reasonable expectations, if known, and otherwise in your best interest
• Act in good faith and only within the authority granted
• Act loyally for your benefit and avoid conflicts of interest
• Use the care, competence and diligence ordinarily used by agents
• Keep a record of all receipts, payments and transactions
• Cooperate with your health care decision-maker
• Try to preserve your estate plan, if known and in your best interest

Agent pay

Unless the power of attorney says otherwise, an agent is entitled to reimbursement of reasonable expenses and to reasonable compensation.

Law: Idaho Code § 15-12-112

Asking a court to review an agent

You, the agent, a guardian or conservator, your health care decision-maker, your family, presumptive heirs, beneficiaries, a protective agency, your caregiver and others listed in the Act can petition a court to construe the power of attorney or review the agent's conduct; the court must dismiss the petition if you ask, unless it finds you lack capacity to revoke.

Law: Idaho Code § 15-12-116

Law: Idaho Code § 15-12-114

When it ends and how to revoke it

It ends when

• You die
• You become incapacitated, if the power of attorney is not durable
• You revoke it
• It says it ends, or its purpose is accomplished
• The agent dies, becomes incapacitated or resigns, or you revoke the agent's authority, and no other agent is named
• A court appoints a conservator (including a temporary conservator) or other fiduciary for some or all of your property, unless the court orders otherwise
• An action is filed for dissolution, annulment or legal separation from an agent who is your spouse

Divorce ends a spouse's authority

Yes · Divorce rules in Idaho (Divorce Law Map)

How to revoke

You can revoke a power of attorney or an agent's authority. The Act does not set a required method. Signing a new power of attorney does not revoke an earlier one unless the new one says so.

Telling others

Tell the agent and every bank or business that has a copy. An agent or other person who acts in good faith without actual knowledge that the power of attorney or the agent's authority has ended is protected.

Law: Idaho Code §§ 15-12-108(2), 15-12-110; Idaho Code § 15-12-110

Banks, other states and real estate

Banks and other businesses

A person asked to accept a notarized (acknowledged) power of attorney must accept it, or within 7 business days ask for an agent's certification, an English translation or a lawyer's opinion, and then accept it within 5 business days after receiving it, unless a legal reason to refuse applies (for example, a good-faith belief it is invalid, or a report to the local adult protective services office). A person may not demand a different form. Wrongful refusal can lead to a court order and liability for reasonable attorney's fees and costs. A photocopy or electronically sent copy has the same effect as the original.

Law: Idaho Code §§ 15-12-119, 15-12-120; § 15-12-106(4)

Signed in another state

A power of attorney signed outside Idaho is valid in Idaho if, when signed, it complied with the law of the jurisdiction that governs its meaning (the one named in it, or where it was signed) or the federal military power of attorney rules.

Law: Idaho Code §§ 15-12-106(3), 15-12-107

Health care directive in Idaho

The document and its form

Document

Advance care planning document (ACPD) - the state form is the 'Advance Directive' (durable power of attorney for health care and living will)

Official form

Idaho Advance Directive (Idaho Department of Health and Welfare optional form, with Healthcare Directive Registry account registration form)Published by Idaho Department of Health and WelfareVersion: Version 2.2, Updated March 2025

You do not have to use it.

Living will

Living will (part of the Advance Directive)

Part of the directive.

Your document may include resuscitation instructions, instructions about pregnancy, end-of-life care and treatment objectives. CPR is presumed wanted unless your document, your surrogate, a POST or a DNR order says otherwise.

Law: Idaho Code § 39-4510(1); Idaho Code §§ 39-4510(2), 39-4514(5)

Signing rules

How to sign

To be valid, the document must include your name, date of birth, telephone number and mailing address, your signature, and the date you signed. Witnesses and notarization are optional. Blank sections are treated as intentional and do not invalidate the document. It is effective from the date you sign it until you revoke or replace it.

Who signs

Signed by you (or your authorized agent) and dated.

Notary

Not required

Witnesses

None required

Law: Idaho Code §§ 39-4510, 39-4512

Who can be your agent and what the agent can do

When the agent starts

The health care agent acts only if the conditions in your document for the agent to act have been met.

Law: Idaho Code § 39-4504(1)(b)

Decisions an agent cannot make

A surrogate or agent may not consent to or refuse care contrary to your advance care planning document or wishes you expressed while able to decide. Assisted feeding or artificial nutrition and hydration may not be withdrawn or denied if their provision is directed by you, your document or your surrogate.

Law: Idaho Code § 39-4504(1); Idaho Code § 39-4514(3)

Revoking and conflicting documents

Revoking your agent

You can revoke your advance care planning document at any time: by destroying or defacing it (or having someone do so in your presence at your direction), by a signed written revocation, by saying so, or by any other act that clearly shows you intend to revoke it. You can also suspend it in writing, orally or by other clear action.

Revoking your instructions

The same methods revoke the instructions in the document.

Telling others

You are responsible for telling your health care providers. A provider who does not actually know of the revocation may rely on the document. No fee is charged to register a revocation with the state registry.

Conflicting documents

A document is effective until revoked or replaced, and you may re-execute one at any time.

Law: Idaho Code § 39-4512

Law: Idaho Code §§ 39-4511A, 39-4511B, 39-4515

If you have no directive

Who decides without a directive

If you cannot consent, consent may be given or refused in this order. The surrogate must be capable of consenting to their own care and may not act against your document or wishes you expressed while capable. In an emergency, the attending provider may proceed if your wishes are unknown.

1. Court-appointed guardian
2. Health care agent named in your advance care planning document (if its conditions are met)
3. Spouse
4. Adult child
5. Parent
6. Person named in a delegation of parental authority
7. Any relative
8. Any other competent person who represents that they are responsible for your health care

Law: Idaho Code § 39-4504

Other states, registry and medical orders

Registry

Idaho Healthcare Directive Registry (Department of Health and Welfare)

Fee: Set by the department, not more than $10.00 to file a document; no fee to revoke

Law: Idaho Code § 39-4515(1)

POLST (medical orders)

Physician Orders for Scope of Treatment (POST)

Law: Idaho Code §§ 39-4514(10), 39-4515; Idaho Code § 39-4512A

Guardianship and conservatorship in Idaho

What guardianship or conservatorship is

What it is called

Guardian of an incapacitated person (full or limited); conservator; temporary guardian

When a court may appoint one

An 'incapacitated person' lacks sufficient understanding or capacity to make or communicate responsible decisions about their person. The court uses its authority to encourage maximum self-reliance and independence and makes orders only to the extent the person's actual limitations require; it may limit the guardian's powers. The person is examined by a physician or other qualified person, interviewed by a court visitor, and has a lawyer.

Law: Idaho Code §§ 15-5-101, 15-5-303, 15-5-304

Kinds

• Guardian (full)
• Limited guardian
• Co-guardians (no more than two)
• Temporary guardian
• Conservator
• Protective arrangements and single transactions

Law: Idaho Code §§ 15-5-301 to 15-5-318, 15-5-401 to 15-5-435

Who can ask, which court and your own choice

Who may ask

The incapacitated person or any person interested in their welfare.

Law: Idaho Code § 15-5-303(a)

Court

Idaho district court in the place where the person lives or is present.

Law: Idaho Code § 15-5-302

Choosing your own

In a power of attorney you may nominate a conservator of your estate. For guardian, the court appoints the person you prefer unless there is good cause; if you cannot express a preference, earlier statements including a durable power of attorney for health care may be considered, and a health care agent you named has priority after your stated preference.

Law: Idaho Code § 15-12-108(1); Idaho Code § 15-5-311

Effect on a power of attorney

If a court appoints a conservator (including a temporary conservator) or other fiduciary for some or all of your property, the agent is accountable to the fiduciary and the power of attorney ends unless the court orders otherwise.

Law: Idaho Code § 15-12-108(2)

Cost, fee waiver and forms

Forms

• Idaho Court Assistance Office - guardianship and conservatorship forms (reporting forms, care plan, case information sheet, complaint form)
• Supported Decision-Making guide (Idaho courts)

Steps

Steps

Other options and where to report abuse

Less restrictive options

• Supported decision-making: The Idaho courts publish a Supported Decision-Making guide; from January 1, 2027 the new guardianship law lists supported decision-making among less restrictive alternatives the court must consider.
• Protective arrangements and single transactions: The court can authorize a single transaction or protective arrangement instead of appointing a conservator.
• Limited guardianship: The court may limit the guardian's powers to what the person needs.

Report abuse or exploitation

Idaho Commission on Aging - Adult Protective Services (reports go to your local Area Agency on Aging) · 1-877-471-2777

Call or text the Eldercare Locator to find your local adult protective services: 1-800-677-1116 · eldercare.acl.gov

Good to know in Idaho

• Since 2023, an Idaho advance care planning document needs only your name, date of birth, phone, mailing address, signature and date; witnesses and a notary are optional.

  Law: Idaho Code § 39-4510, 2023 Idaho Sess. Laws ch. 307

• Appointing a conservator ends a power of attorney unless the court orders otherwise.

  Law: Idaho Code § 15-12-108(2)

• Idaho runs an online Healthcare Directive Registry for advance directives and POST forms.

  Law: Idaho Code § 39-4515

• Idaho's guardianship law is replaced by the Uniform Guardianship, Conservatorship, and Other Protective Arrangements Act on January 1, 2027.

  Law: 2026 Idaho Sess. Laws ch. 79, S1240

Changes in 2024–2026

2026 Idaho Sess. Laws ch. 79 (Senate Bill 1240, signed March 20, 2026, effective January 1, 2027) repeals Title 15, Chapter 5 and enacts the Uniform Guardianship, Conservatorship, and Other Protective Arrangements Act (including 'less restrictive alternative' and 'supported decision-making' definitions), and makes conforming amendments to Idaho Code §§ 15-12-108 and 39-4504. 2023 Idaho Sess. Laws ch. 307 created the advance care planning document (ACPD) rules.

Questions about powers of attorney in Idaho