Idaho Powers of Attorney

Part of my Idaho Guardianship & Conservatorship 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 Guardianship & ConservatorshipTopic 7 of 8: Powers of Attorney

A power of attorney is a writing or other record that gives someone authority to act in your place (Idaho Code § 15-12-102(7)). The person who gives the authority is the principal, and the person who receives it is the agent, sometimes called an attorney-in-fact (§ 15-12-102(1), (9)). Idaho’s rules are in the Uniform Power of Attorney Act, chapter 12 of title 15 of the Idaho Code (§ 15-12-101).

Unless it says otherwise, an Idaho power of attorney keeps working even if the principal later becomes incapacitated (Idaho Code § 15-12-104). That can matter for anyone planning ahead, for families of an aging parent, and for anyone asked to accept or act under a power of attorney.

What the Act Covers

The Act applies to all powers of attorney except (Idaho Code § 15-12-103):

• A power coupled with an interest in the subject of the power, such as a power given to a creditor in a credit transaction (§ 15-12-103(1));
• A power to make health care decisions (§ 15-12-103(2));
• A proxy or other delegation to exercise voting or management rights in an entity (§ 15-12-103(3)); and
• A power created on a form prescribed by a government or government agency for a governmental purpose (§ 15-12-103(4)).

Because health care powers are excluded, this page covers powers of attorney for property and financial matters. Health care decision-making documents are governed by other Idaho law that is not covered in this overview.

Signing a Valid Power of Attorney

A power of attorney must be signed by the principal, or by another individual in the principal’s conscious presence whom the principal directs to sign the principal’s name (Idaho Code § 15-12-105). The signature is presumed to be genuine if the principal acknowledges it before a notary public or other individual authorized to take acknowledgments (§ 15-12-105).

A power of attorney signed in Idaho under the current Act is valid if it complies with § 15-12-105 (Idaho Code § 15-12-106(1)). One signed in Idaho before the Act took effect is valid if it complied with Idaho law at the time (§ 15-12-106(2)).

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, or with the federal requirements for a military power of attorney (Idaho Code § 15-12-106(3)). Its meaning and effect are governed by the law of the jurisdiction named in the document or, if none is named, the jurisdiction where it was signed (§ 15-12-107). Unless another statute says otherwise, a photocopy or electronically transmitted copy has the same effect as the original (§ 15-12-106(4)).

Durable Powers of Attorney

A durable power of attorney is one that is not terminated by the principal’s incapacity (Idaho Code § 15-12-102(2)). In Idaho, a power of attorney created under the Act is durable unless it expressly says it ends when the principal becomes incapacitated (§ 15-12-104).

Under the Act, incapacity means an inability to manage property or business affairs because the person has an impairment in the ability to receive and evaluate information or make or communicate decisions, even with technological assistance (Idaho Code § 15-12-102(5)(a)). It also covers a person who is missing, detained (including incarcerated), or outside the United States and unable to return (§ 15-12-102(5)(b)).

When a Power of Attorney Takes Effect

A power of attorney is effective when signed unless it says it becomes effective at a future date or when a future event or contingency occurs (Idaho Code § 15-12-109(1)). For a future event, the principal may name one or more persons to determine in a writing or other record that the event has occurred (§ 15-12-109(2)).

If the power takes effect on the principal’s incapacity and no one was named to decide that, or the named person is unable or unwilling, it becomes effective on a written determination by (Idaho Code § 15-12-109(3)):

• A physician or licensed psychologist, that the principal has an impairment-based incapacity (§ 15-12-109(3)(a)); or
• A licensed attorney, judge, or appropriate governmental official, that the principal is missing, detained, or outside the United States and unable to return (§ 15-12-109(3)(b)).

A person the principal authorized to determine incapacity may act as the principal’s personal representative under the federal HIPAA law to get the principal’s health care information and communicate with the principal’s health care provider (Idaho Code § 15-12-109(4)).

What an Agent Can Do

A power of attorney can grant general authority over listed subjects. If it grants authority to do all acts the principal could do, the agent has the general authority described in Idaho Code §§ 15-12-204 through 15-12-216, subject to the limits described below (§ 15-12-201(3)). A power of attorney can also incorporate a subject by its name or by citing the section (§ 15-12-202(1)-(2)). The subjects are:

• Real property (Idaho Code § 15-12-204) and tangible personal property (§ 15-12-205);
• Stocks and bonds (§ 15-12-206) and commodities and options (§ 15-12-207);
• Banks and other financial institutions (§ 15-12-208);
• Operation of an entity or business (§ 15-12-209);
• Insurance and annuities (§ 15-12-210);
• Estates, trusts and other beneficial interests (§ 15-12-211);
• Claims and litigation (§ 15-12-212);
• Personal and family maintenance (§ 15-12-213);
• Benefits from governmental programs or civil or military service (§ 15-12-214);
• Retirement plans (§ 15-12-215);
• Taxes (§ 15-12-216); and
• Gifts (§ 15-12-217).

A principal may modify authority incorporated by reference (Idaho Code § 15-12-202(3)). If granted subjects overlap, the broadest authority controls, subject to the limits described below (§ 15-12-201(5)). Authority covers property the principal has when signing or acquires later, whether or not the property is in Idaho (§ 15-12-201(6)).

Acts That Need a Specific Grant

Some acts are allowed only if the power of attorney expressly grants them, and only if no other agreement or instrument prohibits them (Idaho Code § 15-12-201(1)). These are:

• Create, amend, revoke or terminate an inter vivos (living) trust (§ 15-12-201(1)(a));
• Make a gift (§ 15-12-201(1)(b));
• Create or change rights of survivorship (§ 15-12-201(1)(c));
• Create or change a beneficiary designation (§ 15-12-201(1)(d));
• Delegate authority granted under the power of attorney (§ 15-12-201(1)(e));
• Waive the principal’s right to be a beneficiary of a joint and survivor annuity, including a survivor benefit under a retirement plan (§ 15-12-201(1)(f)); and
• Exercise fiduciary powers that the principal has authority to delegate (§ 15-12-201(1)(g)).

Even with such a grant, an agent who is not the principal’s ancestor, spouse or descendant may not use it to create an interest in the principal’s property for the agent, or for someone the agent must legally support, unless the power of attorney provides otherwise (Idaho Code § 15-12-201(2)).

Gifts

Gift authority must be expressly granted, and unless the power of attorney provides otherwise, it is subject to the limits in § 15-12-217 (Idaho Code § 15-12-201(1)(b), (4)). Under that section, general authority over gifts lets the agent give up to the annual federal gift tax exclusion amount per recipient, or up to twice that amount if the principal’s spouse agrees to split the gift (Idaho Code § 15-12-217(2)(a)). The agent may make a gift only as consistent with the principal’s objectives, if actually known, or otherwise with the principal’s best interest based on all relevant factors (§ 15-12-217(3)).

An Agent’s Duties

A person accepts appointment as agent by exercising authority, performing duties, or any other conduct indicating acceptance, unless the power of attorney provides otherwise (Idaho Code § 15-12-113). Some duties apply no matter what the document says, while others apply unless the document changes them (§ 15-12-114(1)-(2)).

Duties that always apply	Duties that apply unless the document says otherwise
Act according to the principal’s reasonable expectations to the extent actually known, and otherwise in the principal’s best interest (Idaho Code § 15-12-114(1)(a))	Act loyally for the principal’s benefit (§ 15-12-114(2)(a))
Act in good faith (§ 15-12-114(1)(b))	Avoid a conflict of interest that impairs the agent’s ability to act impartially in the principal’s best interest (§ 15-12-114(2)(b))
Act only within the scope of authority granted (§ 15-12-114(1)(c))	Act with the care, competence and diligence ordinarily exercised by agents in similar circumstances (§ 15-12-114(2)(c))
	Keep a record of all receipts, disbursements and transactions (§ 15-12-114(2)(d))
	Cooperate with the person who has authority to make health care decisions for the principal (§ 15-12-114(2)(e))
	Attempt to preserve the principal’s estate plan, to the extent actually known, if doing so is consistent with the principal’s best interest (§ 15-12-114(2)(f))

Unless the document says otherwise, an agent need not disclose receipts, disbursements or transactions unless a court orders it or it is requested by the principal, a guardian, a conservator, another fiduciary acting for the principal, or a governmental agency with authority to protect the principal’s welfare (Idaho Code § 15-12-114(8)). After the principal’s death, the personal representative or successor in interest of the estate may also request it (§ 15-12-114(8)). The agent must comply within 30 days, or give a written reason why more time is needed and comply within an additional 30 days (§ 15-12-114(8)).

Unless the document provides otherwise, an agent is entitled to reimbursement of expenses reasonably incurred and to reasonable compensation (Idaho Code § 15-12-112). An agent who violates the Act is liable to restore the value of the principal’s property and to reimburse attorney’s fees and other professional fees paid on the agent’s behalf (§ 15-12-117). A clause excusing the agent from liability does not protect against breaches committed dishonestly, with an improper motive, or with reckless indifference, or a clause inserted through abuse of a confidential or fiduciary relationship (§ 15-12-115).

Coagents and Successor Agents

A principal may name two or more coagents, and each may act independently unless the document provides otherwise (Idaho Code § 15-12-111(1)). A principal may also name successor agents, who unless the document says otherwise have the same authority as the original agent and may not act until all predecessor agents have resigned, died, become incapacitated, are no longer qualified, or have declined to serve (§ 15-12-111(2)).

An agent who has actual knowledge of a breach or imminent breach of fiduciary duty by another agent must notify the principal and, if the principal is incapacitated, take reasonably appropriate action to safeguard the principal’s best interest (Idaho Code § 15-12-111(4)).

When Others Must Accept a Power of Attorney

The Act protects people who rely on an acknowledged power of attorney, meaning one purportedly verified before a notary public or other authorized individual (Idaho Code § 15-12-119(1)). A person who accepts it in good faith, without actual knowledge that it or the agent’s authority is void, invalid or terminated, or that the agent is exceeding or improperly exercising authority, may rely on it as if it were genuine, valid and in effect (§ 15-12-119(3)).

A person asked to accept one may request an agent’s certification under penalty of perjury, an English translation, or an opinion of counsel with a written reason for the request (Idaho Code § 15-12-119(4)). A translation or opinion of counsel is at the principal’s expense unless the request is made more than 7 business days after the document is presented (§ 15-12-119(5)). The Act includes an optional certification form for agents (§ 15-12-302).

Step	Deadline
Accept the power of attorney, or request a certification, translation or opinion of counsel	Within 7 business days after presentation (Idaho Code § 15-12-120(1)(a))
Accept after receiving a requested certification, translation or opinion	No later than 5 business days after receipt (§ 15-12-120(1)(b))

A person may not require a different form of power of attorney for authority granted in the one presented (Idaho Code § 15-12-120(1)(c)). A person need not accept it in certain situations, including when a requested certification, translation or opinion is refused, when the person in good faith believes the power is not valid or the agent lacks authority, or when the person makes, or knows another person has made, a good-faith report to the local adult protective services office that the principal may be subject to abuse, neglect, exploitation or abandonment by the agent or someone acting with the agent (§ 15-12-120(2)). A person who wrongly refuses may be ordered by a court to accept it and may be liable for reasonable attorney’s fees and costs (§ 15-12-120(3)).

When a Power of Attorney Ends

A power of attorney terminates when (Idaho Code § 15-12-110(1)):

• The principal dies;
• The principal becomes incapacitated, if the power is not durable;
• The principal revokes it;
• The power of attorney provides that it terminates;
• Its purpose is accomplished; or
• The principal revokes the agent’s authority, or the agent dies, becomes incapacitated or resigns, and the document does not provide for another agent.

An agent’s authority also ends if an action is filed for divorce (dissolution), annulment or legal separation between the agent and the principal, unless the power of attorney provides otherwise (Idaho Code § 15-12-110(2)(c)). Signing a new power of attorney does not revoke an earlier one unless the new one says so (§ 15-12-110(6)). A termination is not effective as to an agent or other person who acts in good faith without actual knowledge of it, and such an act binds the principal unless it is otherwise invalid or unenforceable (§ 15-12-110(4)).

If the document does not say how an agent may resign, the agent may resign by written notice to the principal and, if the principal is incapacitated, to others listed in the statute, such as an appointed guardian or conservator (Idaho Code § 15-12-118).

Powers of Attorney and Conservatorship

In a power of attorney, a principal may nominate a conservator of the principal’s estate for the court to consider if protective proceedings are later started (Idaho Code § 15-12-108(1)). If a court later appoints a conservator or other fiduciary to manage some or all of the principal’s property, including a temporary conservator, the agent is accountable to that fiduciary as well as to the principal (§ 15-12-108(2)). The power of attorney is terminated unless the court orders otherwise (§ 15-12-108(2)). See our conservatorship page for how conservators are appointed.

Asking a Court to Review an Agent

A court may be asked to construe a power of attorney or review the agent’s conduct (Idaho Code § 15-12-116(1)). Those who may petition include the principal or agent, a guardian or conservator, the principal’s spouse, parent or descendant, a presumptive heir, certain beneficiaries, a government agency protecting the principal’s welfare, a caregiver or other person with sufficient interest in the principal’s welfare, and a person asked to accept the power of attorney (§ 15-12-116(1)).

If the principal moves to dismiss the petition, the court shall dismiss it unless the court finds the principal lacks capacity to revoke the agent’s authority or the power of attorney (Idaho Code § 15-12-116(2)). The court may award reasonable attorney’s fees and costs to the prevailing party (§ 15-12-116(3)).

The Idaho Statutory Form

The Act includes an “Idaho Statutory Form Power of Attorney” (Idaho Code § 15-12-301). A document substantially in that form may be used to create a statutory form power of attorney with the meaning and effect prescribed in the Act (§ 15-12-301). The form lets the principal initial the subjects of general authority, initial any specific authority, name successor agents, and nominate a conservator (§ 15-12-301).

If a guardian or conservator is already involved, see our pages on guardianship of adults and conservator duties and powers. For guardianship or conservatorship cases that involve more than one state, see interstate guardianships.

How I Can Help

I prepare and review Idaho powers of attorney, explain the choices on the statutory form, and help agents understand their duties under the Act. I also assist when a bank or other person will not accept a power of attorney, or when family members have concerns about how an agent is acting. Request a consultation to discuss your situation.

This page provides general information about Idaho guardianship, conservatorship and powers of attorney, 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.