Digital Assets and Online Accounts in Idaho Estates

Part of my Idaho Wills & Probate Overview.

By Ronald W. Brilliant, Attorney at Law · Licensed in Idaho, Nevada & California · Last reviewed: September 2026 against the Idaho Code as posted by the Idaho Legislature (July 1, 2026)

In This TopicIdaho Wills & ProbateTopic 14 of 15: Digital Assets

Email, social media, online accounts, and stored files raise a question after a death or incapacity: who can get access? Idaho answers it in chapter 14 of the probate code, the “Revised Uniform Fiduciary Access to Digital Assets Act” (Idaho Code § 15-14-101).

The act matters to people planning their estates and to personal representatives, conservators, agents under a power of attorney, and trustees. It applies to a custodian if the user lives in Idaho or lived in Idaho at the time of death (§ 15-14-103(2)). It does not apply to an employer’s digital assets used by an employee in the ordinary course of the employer’s business (§ 15-14-103(3)).

Key Terms

• Digital asset: an electronic record in which an individual has a right or interest. It does not include an underlying asset or liability unless that asset or liability is itself an electronic record (Idaho Code § 15-14-102(10)).
• Custodian: a person that carries, maintains, processes, receives, or stores a digital asset of a user (§ 15-14-102(8)).
• User: a person that has an account with a custodian (§ 15-14-102(26)).
• Fiduciary: an original, additional, or successor personal representative, conservator, agent, or trustee (§ 15-14-102(14)).
• Online tool: an electronic service from a custodian that lets the user, in an agreement separate from the terms of service, give directions about disclosing or not disclosing digital assets to a third person (§ 15-14-102(16)).
• Designated recipient: a person the user chooses through an online tool to administer the user’s digital assets (§ 15-14-102(9)).
• Content of an electronic communication: information about the substance or meaning of a communication sent or received by the user, held by certain service providers, that is not readily accessible to the public (§ 15-14-102(6)).
• Catalog of electronic communications: information identifying each person the user communicated with, the time and date, and that person’s electronic address (§ 15-14-102(4)).

The act sets different requirements for disclosing the content of communications than for disclosing the catalog and other digital assets (compare Idaho Code §§ 15-14-107 and 15-14-108).

How a User’s Directions Are Ranked

1. Online tool. A user may use an online tool to direct the custodian to disclose, or not disclose, some or all digital assets to a designated recipient. If the tool lets the user change or delete the direction at all times, that direction overrides a contrary direction in a will, trust, power of attorney, or other record (Idaho Code § 15-14-104(1)).
2. Will, trust, power of attorney, or other record. If the user did not use an online tool, or none was offered, the user may allow or prohibit disclosure to a fiduciary in a will, trust, power of attorney, or other record (§ 15-14-104(2)).
3. Terms of service. A user’s direction under either of the above overrides a contrary terms-of-service provision that does not require the user to act affirmatively and distinctly from agreeing to the terms of service (§ 15-14-104(3)).

A fiduciary’s or designated recipient’s access may be modified or eliminated by the user, by federal law, or by a terms of service agreement if the user has not provided direction under § 15-14-104 (Idaho Code § 15-14-105(3)). The act gives a fiduciary or designated recipient no new or expanded rights beyond those the user held (§ 15-14-105(2)). For the requirements for a valid will, see making a valid will in Idaho.

How Custodians Disclose

When disclosing, a custodian may, in its sole discretion, give full access to the account, partial access sufficient for the fiduciary’s tasks, or a copy in a record of any digital asset the user could have accessed (Idaho Code § 15-14-106(1)). A custodian may charge a reasonable administrative charge for the cost of disclosure (§ 15-14-106(2)), and need not disclose a digital asset the user deleted (§ 15-14-106(3)).

If only some assets are requested and separating them would be an undue burden, the custodian need not disclose them (§ 15-14-106(4)). The custodian or fiduciary may ask the court for an order to disclose a date-limited subset, all assets, none, or all assets to the court for review in camera (§ 15-14-106(4)).

Access by a Personal Representative After Death

Content of Electronic Communications

If the deceased user consented, or a court directs disclosure, a custodian must disclose the content of the user’s electronic communications to the personal representative when the personal representative gives the custodian (Idaho Code § 15-14-107):

• A written request for disclosure, in physical or electronic form;
• A certified copy of the death certificate;
• A certified copy of the letter of appointment, or a small estate affidavit or court order;
• Unless the user gave direction using an online tool, a copy of the will, trust, power of attorney, or other record showing the user consented to disclosure of content; and
• If the custodian requests it, an account identifier, evidence linking the account to the user, or certain court findings.

Catalog and Other Digital Assets

Unless the user prohibited disclosure or the court directs otherwise, a custodian must disclose to the personal representative a catalog of the user’s electronic communications and the user’s other digital assets, not including content (Idaho Code § 15-14-108). The personal representative must provide a written request, a certified death certificate, and a certified copy of the letter of appointment or a small estate affidavit or court order (§ 15-14-108).

If the custodian requests it, the personal representative must also provide an account identifier, evidence linking the account to the user, an affidavit that disclosure is reasonably necessary for administering the estate, or a court finding (§ 15-14-108(4)). For more on the personal representative’s role, see personal representative duties in Idaho. For small estates, see the small estate affidavit page.

Access by Agents, Trustees, and Conservators

Fiduciary	Content of communications	Catalog and other digital assets
Agent under a power of attorney	Only to the extent the power of attorney expressly grants authority over content, and unless the principal or court directs otherwise (§ 15-14-109).	If the agent has specific authority over digital assets or general authority to act for the principal, unless the court, principal, or power of attorney provides otherwise (§ 15-14-110).
Trustee who is the original user	Disclosed, including content, unless the court or trust provides otherwise (§ 15-14-111).	Disclosed, including the catalog, unless the court or trust provides otherwise (§ 15-14-111).
Trustee who is not the original user	Disclosed unless the court, user, or trust provides otherwise, if the trust instrument or certification includes consent to disclosure of content (§ 15-14-112).	Disclosed unless the court, user, or trust provides otherwise (§ 15-14-113).
Conservator	Not part of the disclosure to a conservator; § 15-14-114(2) covers digital assets “other than the content of electronic communications.”	The court, after an opportunity for a hearing, may grant access; the custodian then discloses unless the court or user directs otherwise (§ 15-14-114(1), (2)).

An agent must give the custodian a written request, an original or copy of the power of attorney, and a certification under penalty of perjury that the power of attorney is in effect (Idaho Code §§ 15-14-109, 15-14-110). A trustee who is not the original user must give a written request, a certified copy of the trust instrument or a certification of the trust under chapter 1, title 68, Idaho Code, and a certification under penalty of perjury that the trust exists and the trustee is currently acting (§§ 15-14-112, 15-14-113).

A conservator must give a written request and a certified copy of the court order giving authority over the protected person’s digital assets (Idaho Code § 15-14-114(2)). A conservator with general authority over the protected person’s assets may ask a custodian to suspend or terminate an account for good cause, with a certified copy of the court order (§ 15-14-114(3)). See the conservatorship and powers of attorney pages for more on those roles.

A Fiduciary’s Duties and Limits

The legal duties that apply to managing tangible personal property also apply to digital assets, including the duties of care, loyalty, and confidentiality (Idaho Code § 15-14-115(1)). A fiduciary’s or designated recipient’s authority over a user’s digital asset (§ 15-14-115(2)):

• Is subject to the terms of service, except as provided in § 15-14-104;
• Is subject to other applicable laws, including copyright law;
• For a fiduciary, is limited by the scope of the fiduciary’s duties; and
• May not be used to impersonate the user.

A fiduciary with authority over the property of a decedent, protected person, principal, or settlor has the right to access digital assets that are not held by a custodian or subject to a terms of service agreement (§ 15-14-115(3)). A fiduciary with authority over tangible personal property of a decedent, protected person, principal, or settlor has the right to access that property and any digital asset stored in it (§ 15-14-115(5)(a)). A fiduciary acting within the scope of his duties, and a fiduciary with authority over such tangible personal property, is an authorized user for purposes of computer fraud and unauthorized computer access laws, including Idaho Code § 18-2202 (§ 15-14-115(4), (5)(b)).

Closing an Account

A fiduciary may ask a custodian to terminate the user’s account (Idaho Code § 15-14-115(7)). The request must be in writing and include a certified death certificate if the user has died, and a certified copy of the letter of appointment, small estate affidavit, court order, power of attorney, or trust giving the fiduciary authority over the account (§ 15-14-115(7)). If the custodian asks, the fiduciary must also give an account identifier, evidence linking the account to the user, or a court order finding that the user had the account (§ 15-14-115(7)(c)).

Custodian Deadlines and Protections

A custodian must comply with a request to disclose digital assets or terminate an account within 60 days after receiving the required information (Idaho Code § 15-14-116(1)). If it does not, the fiduciary or designated recipient may apply to the court for an order directing compliance, which must find that compliance does not violate 18 U.S.C. 2702 (§ 15-14-116(1), (2)).

A custodian may notify the user that a request was made, and may deny a request if it is aware of any lawful access to the account after receiving the fiduciary’s request (§ 15-14-116(3), (4)). A custodian may also require a court order with certain findings (§ 15-14-116(5)). A custodian and its officers, employees, and agents are immune from liability for acts or omissions done reasonably and in good faith compliance with the act (§ 15-14-116(6)).

How I Can Help

I help Idaho clients include clear digital asset directions in their wills, trusts, and powers of attorney. I also help personal representatives and other fiduciaries prepare the requests and documents chapter 14 requires when seeking access to a loved one’s accounts. Request a consultation to discuss your situation.

This page provides general information about Idaho wills and probate, based on the Idaho Code, and is not legal advice. Court rules and case law also affect these matters. Every situation is different; consult an attorney about yours. Reading this page does not create an attorney-client relationship.