1 Overview — what makes Iowa probate different
Iowa probate is governed by Iowa Code Chapter 633 (Iowa Probate Code), accessible through the Iowa Legislature's Code database and mirrored at Justia's Iowa Code Title XV Chapter 633. Probate is handled by the District Court in each of Iowa's 99 counties. The Iowa Judicial Branch maintains probate FAQs at iowacourts.gov. Six features define Iowa's probate landscape.
First: Inheritance tax repealed effective January 1, 2025. Iowa was one of the last states in the country with an inheritance tax (along with Nebraska, Maryland, New Jersey, Pennsylvania, and Kentucky). The Iowa Legislature passed legislation phasing it out from 2021 through 2024, with complete repeal for deaths occurring on or after January 1, 2025. For estates of persons who died in 2025 or later, no Iowa inheritance tax applies regardless of estate size or the beneficiary's relationship to the decedent. Iowa also has no state estate tax. This is a major change that simplifies Iowa estate administration substantially. For deaths before 2025, some inheritance tax may still apply — contact an Iowa estate attorney for guidance.
Second: No Transfer-on-Death deed for real estate in Iowa. Unlike most states (which have adopted TOD deeds or similar legislation), Iowa has not adopted a Transfer-on-Death deed for real property. Iowa property owners cannot record a deed during their lifetime that causes real estate to transfer to a named beneficiary at death without probate. This is a significant limitation for Iowa estate planning — particularly important given the prevalence of high-value farmland in Iowa estates. The primary probate-avoidance tools for Iowa real estate are: (1) a revocable living trust (deed the property into the trust during lifetime — trust assets bypass probate); or (2) joint tenancy with right of survivorship, with survivorship explicitly stated on the deed. Iowa also does NOT recognize tenancy by the entirety for married couples — unlike most states, property is presumed to be tenancy in common unless the deed explicitly and clearly creates a joint tenancy with right of survivorship.
Third: Blended family intestate succession — the $50K + ½ formula. Iowa's intestate succession rules for blended families (where the decedent has children from a prior relationship) are more complex and more protective of children than most states. When the decedent's children are NOT all also the surviving spouse's children, the spouse does not get the entire estate. Instead: the spouse receives $50,000 from the net estate, plus one-half of the remaining balance. The other half goes to the decedent's children. If the spouse's share would be less than $50,000 (after taking any homestead interest and other personal property), additional property is used to bring the spouse's share to $50,000. This formula is significantly different from the "all to spouse" rule that applies when all children are joint.
Fourth: Elective share includes revocable trust assets. Iowa's elective share (Iowa Code § 633.238) for surviving spouses covers not just the probate estate but also one-third of assets held in any revocable trust the decedent could have revoked at death — unless the spouse signed a written waiver containing specific statutory language in boldface type with notarial acknowledgment. This prevents a spouse from routing assets into a revocable trust specifically to defeat the surviving spouse's elective share rights. A casual "waiver of rights" in a trust document does not meet Iowa's requirements.
Fifth: Iowa farmland probate considerations. Iowa is the #1 corn producer, #1 soybean producer, and #1 pork producer in the United States. Farmland is the dominant and often the highest-value asset class in Iowa estates. Iowa farmland is currently valued at approximately $10,000–$12,000+ per acre in many counties. A 200-acre farm can be a $2M+ estate all by itself. Iowa farm lease agreements (cash rent or crop-share) do not automatically terminate at death — they continue through the administration period. Farmland in Iowa requires professional agricultural appraisals (different from residential appraisals), and the interaction between farm lease income during administration, Medicaid estate recovery claims, and distribution to multiple heirs requires careful planning.
Sixth: Medicaid/IDHS estate recovery. Iowa's Department of Health and Human Services (IDHS, formerly Iowa DHS) has claims against estates for Medicaid benefits paid to the decedent. These claims must be specifically addressed in both the small estate affidavit and in probate. The affidavit under Iowa Code § 633.356 must affirmatively state that no IDHS debt is owed, or that it will be paid. Medicaid estate recovery is particularly significant in Iowa for long-term care recipients — nursing home Medicaid can generate substantial claims against an estate.
Iowa probate at a glance
| Topic | Iowa rule | Authority |
|---|---|---|
| Governing law | Iowa Code Chapter 633; Justia mirror; Iowa Legislature official | Iowa Code § 633.1 et seq. |
| Probate court | District Court in each of Iowa's 99 counties — file in county of decedent's domicile; Iowa Judicial Branch at iowacourts.gov | Iowa Code § 633.10 |
| Iowa inheritance tax | REPEALED — fully eliminated for deaths on or after January 1, 2025. No Iowa inheritance tax regardless of estate size or beneficiary relationship. | Iowa Code Ch. 450 (repealed for 2025+ deaths) |
| Iowa estate tax | None — Iowa has no state estate tax | — |
| Small estate affidavit | Personal property ≤ $50,000; no solely-titled real estate; 40-day wait; no court filing required; must address IDHS (Medicaid) and creditors | Iowa Code § 633.356 |
| Small estate administration | Gross estate ≤ $200,000; simplified court process under Chapter 635; reduced fees; streamlined procedures | Iowa Code Chapter 635 |
| TOD deed for real estate | NOT available in Iowa — Iowa has not adopted TOD deeds for real property. Use revocable living trust or JTWROS to avoid probate for real estate. | — |
| Tenancy by the entirety | NOT recognized in Iowa — married couples cannot use TBE. Property is presumed tenancy in common unless JTWROS is explicitly stated on the deed. | Iowa Code § 557.15 et seq. |
| Joint tenancy presumption | Tenancy in common presumed unless deed explicitly creates joint tenancy with right of survivorship (JTWROS). Bank accounts held jointly are payable to survivors. | Iowa Code § 557.15 |
| Intestate — spouse (all children joint) | Surviving spouse inherits entire estate, including all real property held during the marriage | Iowa Code § 633.211 |
| Intestate — spouse (blended family) | Spouse gets $50,000 from net estate + ½ of remaining balance; children share remaining ½; if spouse's share would be less than $50K, additional assets used to bring to $50K | Iowa Code § 633.212 |
| Holographic wills | NOT valid in Iowa — requires written will + testator signature + two witnesses who sign in testator's presence. Oral (nuncupative) wills also not valid. | Iowa Code § 633.279 |
| Elective share | 1/3 of real property + 1/3 of personal property not needed to pay debts + 1/3 of revocable trust assets (unless specific boldface notarized waiver signed by spouse) | Iowa Code § 633.238 |
| Revocable trust in elective share | Iowa elective share includes 1/3 of revocable trust assets — spouse cannot be excluded from revocable trust without a statutory boldface waiver | Iowa Code § 633.238 |
| Spousal allowance during administration | Surviving spouse entitled to a reasonable support allowance from the estate during administration (Iowa Code § 633.374) | Iowa Code § 633.374 |
| Creditor period | Later of: 4 months from date of second publication of notice, OR 2 months from date PR mailed actual notice to a known creditor | Iowa Code § 633.410 et seq. |
| Inventory deadline | Within 90 days of appointment | Iowa Code § 633.361 |
| Estate closing deadline | Must be closed within 3 years of second publication of notice to creditors (court may grant extension) | Iowa Code § 633.489 |
| Attorney fees | Not set by statute; approximately 2% of gross estate value is typical for routine probate, though this varies | Iowa Code § 633.198 |
| Divorce revokes will as to ex-spouse | Divorce or dissolution automatically revokes will provisions in favor of divorced spouse (unless will expressly provides otherwise) | Iowa Code § 633.271 |
| After-born children (pretermitted heirs) | Child born or adopted after will execution and not mentioned inherits intestate share, unless omission appears intentional | Iowa Code § 633.267 |
| IDHS/Medicaid estate recovery | Iowa Department of Health and Human Services has claims against estates for Medicaid benefits paid — must be addressed in affidavit and probate | Iowa Code § 249A.53 |
2 Iowa intestate succession — blended family calculator
Iowa's intestate succession rules differ dramatically depending on whether the decedent's children are all also the surviving spouse's children. The distinction between a "joint children" family and a "blended family" can be the difference between the spouse inheriting the entire estate and the spouse receiving only $50,000 plus half the balance.
Iowa Intestate Inheritance Calculator
Iowa Code §§ 633.211–633.212 · Select family type · Enter net estate value after debts
| Family situation | Surviving spouse receives | Children receive | Statute |
|---|---|---|---|
| No children; no parents (spouse only) | Entire estate | — | Iowa Code § 633.211 |
| All children are also the spouse's (joint children or no children) | Entire estate, including all real property held during marriage | Nothing — spouse inherits everything | Iowa Code § 633.211 |
| Blended family — some children are from prior relationship | $50,000 from net estate + ½ of remaining balance (minimum $50K guaranteed) | All of decedent's children equally share the other ½ of the net estate above $50K | Iowa Code § 633.212 |
| No surviving spouse; children survive | — | Children equally (grandchildren take parent's share per stirpes) | Iowa Code § 633.219 |
| No surviving spouse; no children | — | Parents equally; if no parents, siblings; if none, grandparents and their descendants | Iowa Code § 633.219 |
3 Iowa's four probate tracks
| Track | When available | Key features | Timeline |
|---|---|---|---|
| Small estate affidavit (Iowa Code § 633.356) | Personal property ≤ $50,000; no solely-titled real estate (or real estate passes to spouse as JTWROS); 40-day wait | No court filing; no personal representative; successor presents affidavit to financial institutions directly; must address IDHS/Medicaid claims and creditors in affidavit | 40 days wait; then 2–4 weeks |
| Small estate administration (Chapter 635) | Gross estate ≤ $200,000; any asset types including real estate | Simplified court process; reduced filing fees; streamlined procedures; no full inventory required for some sub-tracks; still subject to creditor period | 6–9 months typically |
| Regular probate (Chapter 633) | Gross estate > $200,000 or estates requiring full court supervision; contested; complex | Full court-supervised process; inventory required within 90 days; creditor period 4 months from 2nd publication; annual accounting; final report to court | 9–15+ months |
| Supervised administration | Contested estates; court requires closer oversight; disputed claims | Every major action requires court approval; most restrictive and expensive track | 12–24+ months |
4 No TOD deeds in Iowa — farmland & real estate planning
Iowa farmland probate — specific considerations
| Farmland issue | Iowa rule and practical impact |
|---|---|
| Farmland value and probate track | Iowa farmland averages $10,000–$12,000+ per acre in many counties. A 200-acre farm at $11,000/acre = $2.2M estate — well above the $200K small estate administration threshold. Most Iowa farm estates require full regular probate. |
| Farm lease at death | Farm leases (cash rent and crop-share alike) do NOT automatically terminate at the landlord's death in Iowa. The personal representative steps into the decedent's shoes as landlord. Leases continue through administration. PR must manage or terminate leases during the estate period. |
| Farmland appraisal | Iowa farmland requires a certified agricultural appraisal — very different from a residential appraisal. Must be done by an appraiser with agricultural land valuation expertise. Both the inventory and any estate tax calculations (if applicable) require this. |
| Multiple heirs — farm co-ownership | When Iowa farmland passes to multiple heirs under intestate succession or a will, co-ownership disputes are common. If heirs cannot agree on whether to sell, rent, or farm the land, partition actions in District Court may be required. |
| Iowa inheritance tax (now repealed) | The repeal of Iowa's inheritance tax effective January 1, 2025 is a massive benefit for Iowa farm estates. Previously, siblings and more distant relatives could owe 5%–15% inheritance tax on farmland. Now, no Iowa inheritance tax applies. |
| Step-up in basis | Farmland inherited at death receives a step-up in cost basis to fair market value at date of death. For low-basis farmland that's been in a family for generations, this step-up significantly reduces capital gains tax on a future sale — a major advantage of probate transfer over lifetime gifting. |
5 Iowa probate — step by step (regular administration)
- 1
Determine track; file petition; court appoints PR Determine which of the 4 tracks applies first
Determine whether the estate qualifies for small estate affidavit (≤$50K personal, no sole real estate), small estate administration (≤$200K total), regular probate, or supervised administration. For full probate, file a Petition for Probate with the District Court in the county where the decedent was domiciled. Include the original will (testate) and certified death certificate. The court holds a hearing to admit the will to probate and appoints the personal representative, issuing Letters Testamentary or Letters of Administration. Iowa court forms are available from each county's District Court clerk. See Iowa Judicial Branch FAQs at iowacourts.gov.
Petition for ProbateOriginal willCertified death certificates × 6 - 2
Publish Notice to Creditors — creditor period from SECOND publication 4 months from 2nd pub · NOT from 1st pub
Publish Notice to Creditors in a newspaper of general circulation in the county. Must be published twice. The 4-month creditor period begins from the date of the second publication (Iowa Code § 633.410). For known creditors who receive direct written notice, the period is 2 months from mailing (whichever later expires controls). Mail direct written notice to all known creditors. The estate cannot close until the creditor period runs — typically the biggest driver of Iowa probate timeline. Also notify the Iowa Department of Health and Human Services (IDHS) of any estate where the decedent received Medicaid benefits (Iowa Code § 249A.53) — IDHS has a priority claim for recovery of benefits paid.
Published Notice to Creditors (published twice)Direct notice to known creditorsIDHS notification (if decedent received Medicaid) - 3
File inventory within 90 days 90-day deadline from appointment
File a complete inventory of all estate assets with the District Court within 90 days of appointment (Iowa Code § 633.361). List all real and personal property solely in the decedent's name with appraised date-of-death values. Farmland requires a certified agricultural appraisal. The inventory is a public court record. Non-probate assets (JTWROS property, POD/TOD accounts, life insurance, retirement accounts, trust assets) are excluded from the inventory. No Iowa inheritance tax filing required for deaths on or after January 1, 2025.
Inventory (within 90 days)Agricultural appraisals for farmlandReal estate appraisals - 4
Address spousal rights; pay IDHS and valid claims after creditor period IDHS has priority · Elective share within 4 months
After the creditor period: (1) Surviving spouse must file any elective share claim within 4 months of the second publication of notice (Iowa Code § 633.241). The elective share includes 1/3 of real property, 1/3 of personal property not needed to pay debts, and 1/3 of revocable trust assets. The spouse may also elect to take a life estate in the homestead. (2) Pay claims in statutory priority order: funeral expenses, administration costs, Iowa Medicaid/IDHS recovery, then other creditors. Iowa's IDHS estate recovery for Medicaid can be substantial — nursing home costs can be $7,000–$10,000/month, and recovery claims against the estate can easily exceed $100,000. (3) File decedent's final federal and Iowa income tax returns. No Iowa inheritance tax return needed for 2025+ deaths.
- 5
File Final Report; court approves; distribute; close estate within 3 years 3-year closing deadline from 2nd publication
File a Final Report (or Final Accounting) with the District Court documenting all receipts, disbursements, and proposed distributions. After court approval, distribute assets to beneficiaries per the will or Iowa intestate succession. Obtain signed receipts from all distributees. The estate must be closed within 3 years of the second publication of the notice to creditors (Iowa Code § 633.489), unless the court grants an extension. For complex farmland estates with title disputes, lease complications, or multiple heirs disagreeing about disposition, extending the 3-year deadline via court order is common. For the small estate affidavit track, there is no court filing — simply present the affidavit and death certificate to the institutions holding the assets after 40 days.
Final Report (filed with District Court)Receipts from all beneficiaries
6 Key Iowa probate forms & resources
Iowa court forms vary by county District Court — contact your county's clerk of court for available forms. The Iowa Legislature Code database has the full Iowa Probate Code. Iowa Legal Aid provides free probate guidance at iowalegalaid.org. Attorney referrals: Iowa State Bar Association at iowabar.org. Iowa tax resources: Iowa Department of Revenue at tax.iowa.gov.
Allows heirs to collect personal property without opening a probate case. Requirements: estate personal property ≤ $50,000 (net); no solely-titled Iowa real estate (or real estate passes as JTWROS to surviving spouse); must wait 40 days from death. The affidavit must affirmatively state that: (1) no IDHS/Medicaid debt is owed or it will be paid; (2) known creditors will be paid to the extent of funds received; (3) no inheritance or other taxes are owed or will be paid. Present the affidavit and a certified death certificate to banks, brokers, or other institutions. See the full statutory text at Iowa Code § 633.356 on Justia.
Filed with the District Court in the county where the decedent was domiciled. Forms are county-specific — contact your county clerk of court. Include the original will (testate), certified death certificate, and proposed personal representative information. The court schedules a hearing to admit the will and appoint the PR. Bond is typically required unless waived by the will. Iowa District Court locations and contacts are at iowacourts.gov/district-court. See Iowa Judicial Branch probate FAQs.
Iowa Code Chapter 635 provides a simplified court-supervised probate process for estates with a gross value of $200,000 or less. The personal representative files a written request with the District Court asking to use this simplified process. If granted, the estate can be administered with reduced fees and streamlined procedures compared to regular probate. The court can allow the executor to distribute assets without the full regular probate formalities. Real estate can be transferred under this track (unlike the small estate affidavit). Still subject to the creditor period. See Iowa Code Chapter 635 at the Iowa Legislature Code database.
Iowa's elective share covers 1/3 of: real property, personal property not needed to pay debts, and revocable trust assets (unless a specific boldface notarized waiver was signed by the spouse). The election must be filed with the District Court within 4 months of the second publication of notice to creditors (Iowa Code § 633.241). Alternatively, the surviving spouse may elect to take a life estate in the homestead. The revocable trust provision is critical — Iowa prevents disinheritance through a revocable trust. The waiver of this right must be in boldface type, signed with notarial acknowledgment, and contain specific statutory language. An Iowa attorney should evaluate whether the elective share or will provisions are more favorable. Iowa Bar Find-a-Lawyer.
Must be published in a newspaper of general circulation in the county twice. The 4-month creditor period begins from the date of the second publication. Direct written notice to known creditors starts a separate 2-month window from mailing (whichever later period controls). Notice must also be sent to the Iowa Department of Health and Human Services (IDHS) if the decedent received Medicaid benefits — Iowa Code § 249A.53. IDHS has a priority claim for Medicaid recovery against the estate. Forms are available from each county's clerk of court. See Iowa Code § 633.410 et seq. at the Justia Iowa Code Chapter 633 index.
Iowa's inheritance tax under Iowa Code Chapter 450 was fully repealed for deaths occurring on or after January 1, 2025. No Iowa inheritance tax form is required for these estates. For estates of decedents who died before January 1, 2025, Iowa inheritance tax may still apply — rates varied from 1% to 15% depending on relationship and the phase-out year of death. The Iowa Department of Revenue maintains current inheritance and estate tax guidance at tax.iowa.gov/inheritance-estate-and-fiduciary-tax. Iowa also has no state estate tax — only the federal estate tax applies for estates above ~$15M. File the decedent's final Iowa individual income tax return (IA 1040) with the Iowa Department of Revenue.
7 All 99 Iowa counties — District Court probate jurisdiction
Iowa has 99 counties — tied for the most counties of any state relative to its population — each with a District Court that handles probate. File in the county where the decedent was domiciled at death. Polk County (Des Moines) is Iowa's most populous county and highest-volume probate court. Linn County (Cedar Rapids), Scott County (Davenport/Quad Cities), and Johnson County (Iowa City/Coralville) are other major courts. Many of Iowa's agricultural counties — Black Hawk, Woodbury (Sioux City), Pottawattamie (Council Bluffs), Story County (Ames) — handle significant farmland estate matters. Find all Iowa District Court locations at iowacourts.gov/district-court.
Showing all 99 Iowa counties