Probate in Iowa: A Complete Guide

Iowa probate is handled in the District Court of each county. The biggest recent change is the repeal of Iowa's inheritance tax — for deaths on or after January 1, 2025, Iowa no longer has any estate or inheritance tax. This guide covers both of Iowa's small-estate shortcuts, full probate, and everything in between.

Does Iowa Always Require Probate?

No. Assets that pass outside of probate include those held in a revocable living trust, real estate transferred by a Transfer-on-Death Deed (Iowa adopted these in 2017), accounts with payable-on-death or transfer-on-death designations, life insurance and retirement accounts with named beneficiaries, joint tenancy property with right of survivorship, and tenancy by the entirety property between spouses.

Small Estate Affidavit ($50,000)

For estates where the decedent's personal property is worth $50,000 or less and there is no real property (with a narrow exception for real property passing as exempt joint tenancy for deaths before January 1, 2025), Iowa allows a Small Estate Affidavit under Iowa Code § 633.356. At least 40 days must have elapsed since the death. A successor — the beneficiary named in the will, or the heir under intestacy law — presents a sworn affidavit directly to the bank, insurer, or other institution holding the property, without opening any court proceeding. The affidavit isn't available if administration of the estate is already pending.

Small Estate Administration ($200,000)

This is a separate, larger threshold that's often confused with the affidavit above. Under Iowa Code Chapter 635, estates with a gross value of probate assets up to $200,000 can use small estate administration — a real, court-supervised probate proceeding, but a streamlined one. You still file a petition and the clerk issues letters of appointment, but the estate closes by filing a sworn closing statement rather than a full final accounting, and the personal representative's fee is capped at 3% of gross probate assets unless services are itemized. If probate assets turn out to exceed $200,000, the estate converts automatically to regular Chapter 633 administration without a new filing.

How to Open Full Probate in Iowa

1. File a Petition for Probate of Will and Appointment of Executor (or Petition for Letters of Administration if there's no will) in the District Court of the county where the deceased was domiciled.
2. Bring the original will, a certified death certificate, and a list of heirs.
3. Attend the brief hearing — typically scheduled 2–4 weeks after filing.
4. If appointed, the court issues Letters Testamentary or Letters of Administration.

Personal Representative Compensation in Iowa

Iowa sets statutory compensation on a sliding scale (Iowa Code § 633.197):

A $200,000 estate generates roughly $4,200 in statutory commission; a $500,000 estate generates roughly $10,200. Life insurance proceeds are excluded from the calculation unless payable to the estate itself. The court can approve additional compensation for extraordinary services, and the estate's attorney is generally paid on a similar schedule.

Creditor Claims in Iowa

The personal representative must publish a Notice to Creditors once a week for 2 consecutive weeks in a newspaper of general circulation in the county where probate is filed, and send direct mailed notice to known or reasonably ascertainable creditors. Under Iowa Code § 633.410, claims are barred unless filed with the clerk by the later of: 4 months after the date of the second publication, or (for a creditor whose identity is reasonably ascertainable) 1 month after the creditor was mailed notice.

Iowa Inheritance Tax — Fully Repealed

Iowa was historically one of the few states with an inheritance tax. The legislature phased it out in stages starting in 2021, culminating in full repeal for deaths on or after January 1, 2025. For any death from that date forward, there's no Iowa inheritance tax return to file and no state inheritance-tax clearance needed. Estates of people who died before January 1, 2025 may still owe phased-out inheritance tax and should consult a tax professional. Iowa has never had a separate state estate tax; only the federal estate tax can apply, with an exemption of $15 million per person for 2026.

Iowa Intestacy: What If There's No Will?

Iowa's rules (Iowa Code § 633.211 and § 633.212) depend on whether the decedent had children outside the marriage:

• No children, or all children are also the surviving spouse's children: the spouse receives the entire probate estate — all real property, the exempt personal property, and everything else not needed to pay debts.
• Some children are not the surviving spouse's children: the spouse receives 1/2 of the real property, the exempt personal property, and 1/2 of remaining personal property. If that total falls short of $50,000, the spouse receives additional property (even the entire net estate, if necessary) to reach the $50,000 floor.

Spousal and Family Allowances

Iowa provides several allowances paid before most creditors: a homestead allowance for the surviving spouse and minor children, an exempt property allowance covering certain personal property, and a family allowance payable for up to 12 months of estate administration to support the surviving spouse and dependent children.