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Iowa Wills, Probate and Estate Law

The rules in Iowa for wills, inheriting without a will, probate and small estates, deeds, powers of attorney and estate taxes — each linked to the statute or official court page. Probate is handled by the Iowa District Court (probate).

Quick answers for Iowa

Small estate affidavit
If the gross value of the decedent's personal property that would pass by will or intestacy is $50,000 or less and there is no real property, a successor can collect the property by affidavit after 40 days have passed since the death, without opening an estate. The affidavit (under penalty of perjury) is given to the holder of the property with a certified copy of the death certificate, and covers tangible personal property, debts, accounts, securities and similar rights, and insurance or other property with no named beneficiary. It cannot be used while an estate administration is pending, and it does not transfer real estate. Medicaid repayment, taxes and creditors must be paid from what is received. Iowa Code § 633.356
Handwritten (holographic) wills
No. Iowa does not have a separate rule for handwritten wills. Every will signed in Iowa must meet the formal signing and two-witness requirements. A will signed outside Iowa is valid if it was made the way the law of that place or of the will-maker's home state required, as long as it is in writing and signed by the will-maker. Iowa Code §§ 633.279, 633.283
Transfer-on-death deed
Iowa law does not provide for a transfer-on-death deed for real estate. Bills to adopt one (for example House File 125 in 2025) were introduced but not enacted. Common alternatives include joint tenancy with right of survivorship and living trusts. Iowa Legislature, 91st General Assembly, House File 125
State estate or inheritance tax
No state estate tax, and no inheritance tax for deaths on or after January 1, 2025. Iowa's inheritance tax was phased out and does not apply to estates of people who die on or after that date; it can still apply to estates of people who died earlier. Iowa Code § 450.98

Last verified: 2026-10-25

Wills

Requirements for a valid willAny person of full age and sound mind may make a will (subject to the surviving spouse's elective share). The will must be in writing, signed by the will-maker (or by another person in the will-maker's presence and at their express direction), declared by the will-maker to be their will, and signed by two competent witnesses who sign in the presence of the will-maker and of each other. "Presence" can include real-time electronic means where the will-maker and witnesses can see and hear each other.
"Full age" means legal adulthood under Iowa law.
Handwritten (holographic) willsNo. Iowa does not have a separate rule for handwritten wills. Every will signed in Iowa must meet the formal signing and two-witness requirements. A will signed outside Iowa is valid if it was made the way the law of that place or of the will-maker's home state required, as long as it is in writing and signed by the will-maker.
Self-proving affidavitYes. A witnessed will can be made self-proved when it is signed or later: the will-maker acknowledges it and the witnesses sign affidavits before a notary or other officer authorized to give oaths, using the affidavit wording in the statute. A self-proved will can be admitted to probate without witness testimony.

If there is no will

Who inherits without a willSurviving spouse: if the decedent left no children or descendants, or all of them are also the surviving spouse's, the spouse receives the whole estate (all real estate the decedent held during the marriage, exempt personal property and other personal property not needed for debts). If some descendants are not the surviving spouse's, the spouse receives one-half of the real estate and other personal property plus the exempt personal property, and at least $50,000 in total if the estate allows. Whatever does not go to the spouse passes to descendants by representation; if none, to the parents equally (or the surviving parent); then to the parents' descendants (siblings and their lines); then to grandparents and their descendants (half to each side); then great-grandparents and their descendants; then to the descendants of a deceased spouse; and finally to the State of Iowa.
Surviving spouse's shareA surviving spouse of a person who lived in Iowa may take an elective share instead of what the will (or intestacy or a revocable trust) gives: one-third in value of real estate the decedent held during the marriage (unless the spouse gave up rights in writing), all exempt personal property, one-third of other personal property not needed for debts, and one-third of property in the decedent's revocable trust (with a written-waiver exception). After the personal representative serves notice, the spouse has four months to file the election with the clerk; otherwise the spouse is presumed to take under the will or intestacy. The court can extend the time if asked before it runs out.

Probate

Probate stepsFile a petition with the district court (with the original will, if any) and obtain letters of appointment for the executor or administrator. Publish notice once a week for two consecutive weeks in a local newspaper and mail notice to the surviving spouse, heirs, beneficiaries and known creditors; notice also goes to the Department of Health and Human Services for Medicaid claims. Serve the surviving spouse notice of the elective share deadline. File a report and inventory within 90 days after qualifying. Pay valid claims, then file a final report (or, in a small estate, a closing statement) and distribute. Final settlement must be made within three years after the second publication of notice unless the court orders otherwise.
Simplified probateSmall estate administration: when the gross value of the probate assets subject to Iowa jurisdiction is $200,000 or less, the clerk issues letters to the proposed personal representative on a petition, and the estate can be closed by a sworn closing statement served on interested parties (who have 30 days to object) instead of a formal final report. The personal representative's fee is capped at 3% of the gross probate assets unless services are itemized. An estate can be converted to or from a small estate if its value changes.
Small estate affidavitIf the gross value of the decedent's personal property that would pass by will or intestacy is $50,000 or less and there is no real property, a successor can collect the property by affidavit after 40 days have passed since the death, without opening an estate. The affidavit (under penalty of perjury) is given to the holder of the property with a certified copy of the death certificate, and covers tangible personal property, debts, accounts, securities and similar rights, and insurance or other property with no named beneficiary. It cannot be used while an estate administration is pending, and it does not transfer real estate. Medicaid repayment, taxes and creditors must be paid from what is received.
For deaths on or after January 1, 2025, the former exception allowing the affidavit when real estate passed to tax-exempt joint tenants was removed (2025 Iowa Acts ch. 148).
Deadline for creditor claimsClaims must be filed with the clerk within four months after the second publication of the notice to creditors or, for a creditor whose identity is reasonably ascertainable, one month after notice is mailed to them, whichever is later; otherwise they are barred. State Medicaid recovery claims have six months after electronic notice.
Who can be executorAny Iowa resident adult who is competent and whom the court does not find unsuitable can serve; qualified banks and trust companies can also serve. A nonresident individual can be appointed if an Iowa resident serves with them, or alone if the court allows it for good cause. A fiduciary who moves out of state can be removed. A bond is generally required, but a will can waive it (unless the court finds good cause to require one), and the court can waive bond for good cause if creditors and heirs will not be harmed.
Finding probate court recordsProbate (wills, appointment of personal representatives, and settlement of estates) is handled by the district court sitting in probate (Iowa Code 633.10). On Iowa Courts Online (Trial Court "Case Search"), non-parties can view general public case information but not documents; parties access documents through the electronic document management system, and others can view public records and documents at the clerk of court office where the case was filed.
Jurisdiction: https://www.legis.iowa.gov/docs/code/633.10.pdf

Deeds and transferring a house

Signing and recording a deedA deed must be acknowledged before a notary or other notarial officer (Iowa Code chapter 9B) to be recorded. It is recorded with the county recorder of the county where the land is located; an unrecorded deed is not valid against later buyers who pay value without notice. A declaration of value signed by a seller or buyer is submitted when most deeds are recorded. Iowa's real estate transfer tax is 80 cents per $500 of consideration over $500; deeds with no consideration, deeds between spouses or parent and child without consideration, and deeds distributing estate assets to heirs or devisees are among the exemptions.
Transfer-on-death deedIowa law does not provide for a transfer-on-death deed for real estate. Bills to adopt one (for example House File 125 in 2025) were introduced but not enacted. Common alternatives include joint tenancy with right of survivorship and living trusts.
Check for later legislation before relying on this.

Power of attorney and health care directives

Financial power of attorneyIowa follows the Uniform Power of Attorney Act and provides an optional statutory form. A power of attorney must be signed by the principal (or by someone else, not the agent, in the principal's conscious presence at their direction) and must be acknowledged before a notary or other authorized officer; the agent cannot notarize it. It is durable unless it says it ends when the principal becomes incapacitated.
Health care directiveDurable power of attorney for health care: must explicitly authorize the agent to make health care decisions, be dated, and be signed either before two adult witnesses (who sign in each other's and the principal's presence, at least one not related to the principal within the third degree) or acknowledged before a notary. The agent and the principal's attending health care provider or its employees cannot be witnesses, and an attending provider cannot be the agent. Living will (declaration on life-sustaining procedures): any competent adult may sign one with the same witness-or-notary choice; the statute gives an optional form. Valid documents from other states are honored.
Official power of attorney formsIowa has an optional "Iowa Statutory Power of Attorney Form" for property and finances under the Iowa Uniform Power of Attorney Act (Iowa Code 633B.301); it does not cover health care decisions. A power of attorney must be signed by the principal (or, in the principal's conscious presence, by another person other than a prospective agent at the principal's direction) and must be acknowledged before a notary public; an agent named in it may not notarize the principal's signature (633B.105). A durable power of attorney for health care must explicitly authorize health care decisions, be dated, and be either signed by two witnesses in the presence of each other and the principal or acknowledged before a notarial officer; attending health care providers and their employees, the named agent and anyone under 18 cannot witness, and at least one witness must not be related to the principal within the third degree (Iowa Code 144B.3).
Execution: https://www.legis.iowa.gov/docs/code/633B.105.pdf ; health care: https://www.legis.iowa.gov/docs/code/144B.3.pdf

Estate and inheritance tax

State estate or inheritance taxNo state estate tax, and no inheritance tax for deaths on or after January 1, 2025. Iowa's inheritance tax was phased out and does not apply to estates of people who die on or after that date; it can still apply to estates of people who died earlier.

Planning documents and avoiding probate

Living will / advance directiveIowa calls a living will a "declaration relating to use of life-sustaining procedures." Any competent adult may sign one directing that life-sustaining procedures be withheld or withdrawn; it takes effect only if the person's condition is terminal and they cannot make treatment decisions. It must be signed (or signed for the person at their direction) and dated, and either signed by two witnesses who watched the signing in each other's and the declarant's presence (at least one not related to the declarant within the third degree), or acknowledged before a notary. The statute provides an optional form.
Medical power of attorneyIowa uses a "durable power of attorney for health care." It must explicitly authorize the agent to make health care decisions, be dated, and be signed either before two adult witnesses (who sign in each other's and the principal's presence, at least one not related to the principal within the third degree) or acknowledged before a notary. The agent and the principal's attending health care provider or its employees cannot be witnesses, and an attending provider cannot be the agent. Valid documents from other states are honored.
Revocable living trustIowa has its own Iowa Trust Code (Chapter 633A). For trusts created by instruments signed on or after July 1, 2000, a trust is revocable unless its terms expressly say it is irrevocable. A revocable trust can be revoked or changed by the method in the trust or, unless that method is exclusive, by a signed writing (not a will) delivered to the trustee during the settlor's life, or by a later will or codicil that expressly refers to the trust and devises the trust property. Assets must be retitled to the trustee to be governed by the trust; trust property passes under its terms without probate.
Ways to avoid probateNon-probate options in Iowa include: joint tenancy with full rights of survivorship; payable-on-death and beneficiary-designated accounts and life insurance; property in a funded revocable trust (Iowa Code § 633A.3102); the small estate affidavit for $50,000 or less of personal property when there is no real property, usable 40 days after death (Iowa Code § 633.356); and small estate administration for probate assets of $200,000 or less (Iowa Code § 635.1). Iowa has not adopted a transfer-on-death deed for real estate.

Executors and heirs

Executor's dutiesAs soon as letters are issued, the personal representative publishes notice of appointment and notice to creditors once a week for two consecutive weeks in a county newspaper, and mails notice to the surviving spouse, heirs, beneficiaries and known claimants (and to the Department of Health and Human Services for Medicaid claims). Within 90 days after qualifying (unless the court grants more time), the representative files a verified report and inventory with the clerk listing the decedent's property, heirs or beneficiaries and other required information. The representative pays valid claims, files a final report (or a sworn closing statement in a small estate) and distributes the estate. Final settlement must be made within three years after the second publication of notice unless the court orders otherwise.
Letters testamentaryIowa district courts issue "letters of appointment" to the executor (with a will) or administrator (without one) after a petition is filed in the district court with the original will, if any. Any competent adult Iowa resident the court does not find unsuitable may serve; a nonresident may be appointed with an Iowa resident co-fiduciary, or alone if the court allows for good cause. A bond is generally required, but a will can waive it and the court may waive it for good cause. For small estates (gross Iowa probate assets of $200,000 or less), the clerk issues letters on a petition and the estate may close by sworn statement.
Affidavit / determination of heirshipNo statute. Iowa has no statutory affidavit of heirship for real estate, and the small estate affidavit cannot be used if the decedent owned real property (for deaths on or after January 1, 2025). Real estate in the decedent's name generally passes through probate (regular or small estate administration), unless held in joint tenancy with right of survivorship or in a trust.
Transferring a car after deathAt any county treasurer's office (Iowa DOT). If the estate is probated: letters of appointment, the original title signed by the executor or administrator as "seller," odometer and damage disclosures if required, Form 411007 (Application for Certificate of Iowa Title), and fees. If there is a will but no probate: the title, proof of death, and Form 411083 (Affidavit of Death Testate) signed by the person entitled to the vehicle. If there is no will and no probate: the title, proof of death, and Form 411088 (Affidavit of Death Intestate). A small estate affidavit is also accepted as proof of ownership, but the 411083 or 411088 is still needed for odometer disclosure. Title fees are waived when a surviving spouse receives ownership.

Official Iowa forms

Probate court and deed recording by county

Iowa estate law FAQ

What makes a will valid in Iowa?
Any person of full age and sound mind may make a will (subject to the surviving spouse's elective share). The will must be in writing, signed by the will-maker (or by another person in the will-maker's presence and at their express direction), declared by the will-maker to be their will, and signed by two competent witnesses who sign in the presence of the will-maker and of each other. "Presence" can include real-time electronic means where the will-maker and witnesses can see and hear each other.
Is a handwritten will valid in Iowa?
No. Iowa does not have a separate rule for handwritten wills. Every will signed in Iowa must meet the formal signing and two-witness requirements. A will signed outside Iowa is valid if it was made the way the law of that place or of the will-maker's home state required, as long as it is in writing and signed by the will-maker.
Does a will need to be notarized in Iowa?
Yes. A witnessed will can be made self-proved when it is signed or later: the will-maker acknowledges it and the witnesses sign affidavits before a notary or other officer authorized to give oaths, using the affidavit wording in the statute. A self-proved will can be admitted to probate without witness testimony.
Who inherits if someone dies without a will in Iowa?
Surviving spouse: if the decedent left no children or descendants, or all of them are also the surviving spouse's, the spouse receives the whole estate (all real estate the decedent held during the marriage, exempt personal property and other personal property not needed for debts). If some descendants are not the surviving spouse's, the spouse receives one-half of the real estate and other personal property plus the exempt personal property, and at least $50,000 in total if the estate allows. Whatever does not go to the spouse passes to descendants by representation; if none, to the parents equally (or the surviving parent); then to the parents' descendants (siblings and their lines); then to grandparents and their descendants (half to each side); then great-grandparents and their descendants; then to the descendants of a deceased spouse; and finally to the State of Iowa.
What is a surviving spouse entitled to in Iowa?
A surviving spouse of a person who lived in Iowa may take an elective share instead of what the will (or intestacy or a revocable trust) gives: one-third in value of real estate the decedent held during the marriage (unless the spouse gave up rights in writing), all exempt personal property, one-third of other personal property not needed for debts, and one-third of property in the decedent's revocable trust (with a written-waiver exception). After the personal representative serves notice, the spouse has four months to file the election with the clerk; otherwise the spouse is presumed to take under the will or intestacy. The court can extend the time if asked before it runs out.
What is the small estate limit in Iowa?
If the gross value of the decedent's personal property that would pass by will or intestacy is $50,000 or less and there is no real property, a successor can collect the property by affidavit after 40 days have passed since the death, without opening an estate. The affidavit (under penalty of perjury) is given to the holder of the property with a certified copy of the death certificate, and covers tangible personal property, debts, accounts, securities and similar rights, and insurance or other property with no named beneficiary. It cannot be used while an estate administration is pending, and it does not transfer real estate. Medicaid repayment, taxes and creditors must be paid from what is received.
Is there a simplified probate process in Iowa?
Small estate administration: when the gross value of the probate assets subject to Iowa jurisdiction is $200,000 or less, the clerk issues letters to the proposed personal representative on a petition, and the estate can be closed by a sworn closing statement served on interested parties (who have 30 days to object) instead of a formal final report. The personal representative's fee is capped at 3% of the gross probate assets unless services are itemized. An estate can be converted to or from a small estate if its value changes.
How does probate work in Iowa?
File a petition with the district court (with the original will, if any) and obtain letters of appointment for the executor or administrator. Publish notice once a week for two consecutive weeks in a local newspaper and mail notice to the surviving spouse, heirs, beneficiaries and known creditors; notice also goes to the Department of Health and Human Services for Medicaid claims. Serve the surviving spouse notice of the elective share deadline. File a report and inventory within 90 days after qualifying. Pay valid claims, then file a final report (or, in a small estate, a closing statement) and distribute. Final settlement must be made within three years after the second publication of notice unless the court orders otherwise.
How long do creditors have to file claims against an estate in Iowa?
Claims must be filed with the clerk within four months after the second publication of the notice to creditors or, for a creditor whose identity is reasonably ascertainable, one month after notice is mailed to them, whichever is later; otherwise they are barred. State Medicaid recovery claims have six months after electronic notice.
Who can be an executor in Iowa?
Any Iowa resident adult who is competent and whom the court does not find unsuitable can serve; qualified banks and trust companies can also serve. A nonresident individual can be appointed if an Iowa resident serves with them, or alone if the court allows it for good cause. A fiduciary who moves out of state can be removed. A bond is generally required, but a will can waive it (unless the court finds good cause to require one), and the court can waive bond for good cause if creditors and heirs will not be harmed.
Does Iowa allow transfer-on-death deeds?
Iowa law does not provide for a transfer-on-death deed for real estate. Bills to adopt one (for example House File 125 in 2025) were introduced but not enacted. Common alternatives include joint tenancy with right of survivorship and living trusts.
What does a quitclaim deed need to be valid in Iowa?
A deed must be acknowledged before a notary or other notarial officer (Iowa Code chapter 9B) to be recorded. It is recorded with the county recorder of the county where the land is located; an unrecorded deed is not valid against later buyers who pay value without notice. A declaration of value signed by a seller or buyer is submitted when most deeds are recorded. Iowa's real estate transfer tax is 80 cents per $500 of consideration over $500; deeds with no consideration, deeds between spouses or parent and child without consideration, and deeds distributing estate assets to heirs or devisees are among the exemptions.
What are the requirements for a power of attorney in Iowa?
Iowa follows the Uniform Power of Attorney Act and provides an optional statutory form. A power of attorney must be signed by the principal (or by someone else, not the agent, in the principal's conscious presence at their direction) and must be acknowledged before a notary or other authorized officer; the agent cannot notarize it. It is durable unless it says it ends when the principal becomes incapacitated.
What are the requirements for a health care directive in Iowa?
Durable power of attorney for health care: must explicitly authorize the agent to make health care decisions, be dated, and be signed either before two adult witnesses (who sign in each other's and the principal's presence, at least one not related to the principal within the third degree) or acknowledged before a notary. The agent and the principal's attending health care provider or its employees cannot be witnesses, and an attending provider cannot be the agent. Living will (declaration on life-sustaining procedures): any competent adult may sign one with the same witness-or-notary choice; the statute gives an optional form. Valid documents from other states are honored.
Does Iowa have an estate or inheritance tax?
No state estate tax, and no inheritance tax for deaths on or after January 1, 2025. Iowa's inheritance tax was phased out and does not apply to estates of people who die on or after that date; it can still apply to estates of people who died earlier.
How do I make a living will in Iowa?
Iowa calls a living will a "declaration relating to use of life-sustaining procedures." Any competent adult may sign one directing that life-sustaining procedures be withheld or withdrawn; it takes effect only if the person's condition is terminal and they cannot make treatment decisions. It must be signed (or signed for the person at their direction) and dated, and either signed by two witnesses who watched the signing in each other's and the declarant's presence (at least one not related to the declarant within the third degree), or acknowledged before a notary. The statute provides an optional form.
How do I make a medical power of attorney in Iowa?
Iowa uses a "durable power of attorney for health care." It must explicitly authorize the agent to make health care decisions, be dated, and be signed either before two adult witnesses (who sign in each other's and the principal's presence, at least one not related to the principal within the third degree) or acknowledged before a notary. The agent and the principal's attending health care provider or its employees cannot be witnesses, and an attending provider cannot be the agent. Valid documents from other states are honored.
How do living trusts work in Iowa?
Iowa has its own Iowa Trust Code (Chapter 633A). For trusts created by instruments signed on or after July 1, 2000, a trust is revocable unless its terms expressly say it is irrevocable. A revocable trust can be revoked or changed by the method in the trust or, unless that method is exclusive, by a signed writing (not a will) delivered to the trustee during the settlor's life, or by a later will or codicil that expressly refers to the trust and devises the trust property. Assets must be retitled to the trustee to be governed by the trust; trust property passes under its terms without probate.
What does an executor have to do in Iowa?
As soon as letters are issued, the personal representative publishes notice of appointment and notice to creditors once a week for two consecutive weeks in a county newspaper, and mails notice to the surviving spouse, heirs, beneficiaries and known claimants (and to the Department of Health and Human Services for Medicaid claims). Within 90 days after qualifying (unless the court grants more time), the representative files a verified report and inventory with the clerk listing the decedent's property, heirs or beneficiaries and other required information. The representative pays valid claims, files a final report (or a sworn closing statement in a small estate) and distributes the estate. Final settlement must be made within three years after the second publication of notice unless the court orders otherwise.
How do I get letters testamentary in Iowa?
Iowa district courts issue "letters of appointment" to the executor (with a will) or administrator (without one) after a petition is filed in the district court with the original will, if any. Any competent adult Iowa resident the court does not find unsuitable may serve; a nonresident may be appointed with an Iowa resident co-fiduciary, or alone if the court allows for good cause. A bond is generally required, but a will can waive it and the court may waive it for good cause. For small estates (gross Iowa probate assets of $200,000 or less), the clerk issues letters on a petition and the estate may close by sworn statement.
Does Iowa have an affidavit of heirship?
No statute. Iowa has no statutory affidavit of heirship for real estate, and the small estate affidavit cannot be used if the decedent owned real property (for deaths on or after January 1, 2025). Real estate in the decedent's name generally passes through probate (regular or small estate administration), unless held in joint tenancy with right of survivorship or in a trust.
How can you avoid probate in Iowa?
Non-probate options in Iowa include: joint tenancy with full rights of survivorship; payable-on-death and beneficiary-designated accounts and life insurance; property in a funded revocable trust (Iowa Code § 633A.3102); the small estate affidavit for $50,000 or less of personal property when there is no real property, usable 40 days after death (Iowa Code § 633.356); and small estate administration for probate assets of $200,000 or less (Iowa Code § 635.1). Iowa has not adopted a transfer-on-death deed for real estate.
Where can I get a power of attorney form in Iowa?
Iowa has an optional "Iowa Statutory Power of Attorney Form" for property and finances under the Iowa Uniform Power of Attorney Act (Iowa Code 633B.301); it does not cover health care decisions. A power of attorney must be signed by the principal (or, in the principal's conscious presence, by another person other than a prospective agent at the principal's direction) and must be acknowledged before a notary public; an agent named in it may not notarize the principal's signature (633B.105). A durable power of attorney for health care must explicitly authorize health care decisions, be dated, and be either signed by two witnesses in the presence of each other and the principal or acknowledged before a notarial officer; attending health care providers and their employees, the named agent and anyone under 18 cannot witness, and at least one witness must not be related to the principal within the third degree (Iowa Code 144B.3).
How do I search probate court records in Iowa?
Probate (wills, appointment of personal representatives, and settlement of estates) is handled by the district court sitting in probate (Iowa Code 633.10). On Iowa Courts Online (Trial Court "Case Search"), non-parties can view general public case information but not documents; parties access documents through the electronic document management system, and others can view public records and documents at the clerk of court office where the case was filed.
How do I transfer a car title after someone dies in Iowa?
At any county treasurer's office (Iowa DOT). If the estate is probated: letters of appointment, the original title signed by the executor or administrator as "seller," odometer and damage disclosures if required, Form 411007 (Application for Certificate of Iowa Title), and fees. If there is a will but no probate: the title, proof of death, and Form 411083 (Affidavit of Death Testate) signed by the person entitled to the vehicle. If there is no will and no probate: the title, proof of death, and Form 411088 (Affidavit of Death Intestate). A small estate affidavit is also accepted as proof of ownership, but the 411083 or 411088 is still needed for odometer disclosure. Title fees are waived when a surviving spouse receives ownership.

Estate law in other states

More Iowa law

General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.