Understanding NH Heir Authorization Forms for Real Property Sale Proceeds

If you inherit real estate in New Hampshire and sell it through probate or by agreement with co-heirs, you must sign certain documents to direct the distribution of sale proceeds. This guide explains which forms heirs typically sign, why they matter, and where to find the relevant statutes.

Detailed Answer

1. Consent to Sale or Waiver of Notice

Under RSA 554:19, a fiduciary (executor, administrator, or trustee) must provide notice before selling real property. Heirs may sign a Waiver of Notice and Consent to Sale (often Probate Form 35) to bypass formal court notice requirements and authorize the sale immediately. This consent ensures the fiduciary can sell without further delay.
See RSA 554:19.

2. Affidavit of Heirship

Title companies often require an Affidavit of Heirship to verify your status as an heir. Although New Hampshire does not prescribe a statutory form, you’ll swear before a notary to the decedent’s identity, your relationship, and the absence of wills. This affidavit clears title defects and confirms who’s entitled to proceeds.

3. IRS Form W-9 (Request for Taxpayer Identification)

At closing, the title or escrow agent must report the sale to the IRS using Form 1099-S. To generate that form, they need each seller’s Taxpayer Identification Number. Heirs sign IRS Form W-9 so the closing agent can issue the correct 1099-S and avoid backup withholding.

4. Homestead Waiver (if applicable)

If the decedent left a surviving spouse, they may have a homestead exemption under RSA 480:5. Before selling the property, the spouse can sign a Homestead Waiver to relinquish that exemption. This waiver allows clear marketable title and proper distribution of net proceeds.
See RSA 480:5.

5. Release or Disclaimer of Interest (optional)

In some cases, an heir may not want to receive any proceeds. They can sign a Disclaimer of Interest under RSA 551:1–3, stating they refuse their share. This document directs the fiduciary to redistribute the proceeds to other heirs or according to statute.
See RSA 551:1.

Helpful Hints

• Consult the probate court clerk for local form numbers and filing fees.
• Use a notary public for all affidavits and waivers to meet recording requirements.
• Ask the title or escrow agent for a closing checklist—agents often supply standard consent and tax forms.
• If multiple heirs live out of state, consider e-notarization or remote closing services.
• Keep copies of every signed form; the fiduciary needs them to close the estate and disburse funds.