Probate in Iowa

Iowa probate is administered in the District Court of the county where the deceased resided. Iowa has a well-organized probate system. Executors have authority to act independently in most cases, though Iowa does require some court oversight compared to full UPC states.

Iowa probate typically takes 6–12 months. Executor compensation is set by statute.

Simplified estate procedures

Iowa allows a small estate affidavit for personal property of $25,000 or less, available 40 days after death. Iowa also has a simplified "notice and acknowledgment" procedure for certain small estates.

Iowa authorizes transfer on death deeds for real property, allowing real estate to pass to named beneficiaries without probate.

Death certificates

Iowa death certificates are issued by the Iowa Department of Public Health (IDPH) Bureau of Health Statistics and by county registrar offices. The cost is $15 per certified copy. Order online through IDPH or VitalChek.

Order at least 10–12 certified copies when the funeral home files the initial certificate.

Estate and inheritance tax

  • State estate tax: Iowa is phasing out its inheritance tax — fully eliminated for deaths occurring on or after January 1, 2025. Iowa has no state estate tax.
  • Inheritance tax: Iowa's inheritance tax applies to deaths before 2025, with reduced rates during the phase-out period (2021–2024). For deaths in 2025 and after, there is no Iowa inheritance tax. Spouses were always exempt.

The federal estate tax applies only to estates above $13.61 million (2024 threshold).

Notable rules

  • Inheritance tax eliminated 2025: Iowa fully eliminates its inheritance tax for deaths occurring on or after January 1, 2025. For earlier deaths, consult the Iowa Department of Revenue.
  • Creditor claim period: 4 months from the date of first publication of notice to creditors.
  • Transfer on death deed: Iowa allows transfer on death deeds for real property.
  • Executor fees: Iowa sets executor fees by statute based on a percentage of the gross estate.

Key contacts

  • Iowa IDPH vital records: idph.iowa.gov/health-statistics/vital-records
  • Iowa Judicial Branch probate: iowacourts.gov
  • Iowa State Bar lawyer referral: iowabar.org