Iowa wills & probate — the basics

What makes an Iowa will valid — Iowa Code 633.279

To be valid in Iowa, a will must be:

• In writing. Iowa does not recognize oral (nuncupative) wills except in very narrow soldier/sailor contexts.
• Signed by the testator (or by another person at the testator's direction and in the testator's presence).
• Witnessed by two competent witnesses who either saw the testator sign or heard the testator acknowledge the signature, and who then signed in the testator's presence.

The testator must be at least 18 years old and of sound mind. "Sound mind" is a low bar — the testator must understand the nature of the act, the general nature and extent of their property, and the natural objects of their bounty (family).

Self-proving affidavit

A self-proving affidavit is a notarized statement signed by the testator and the witnesses at the time the will is executed, attached to the will. It is not required for the will to be valid, but it spares the witnesses from having to appear in court at probate to verify their signatures. A self-proving affidavit is the only place a notary normally enters the picture — the will itself does not need to be notarized.

What you can — and can't — control with a will

What a will can do

• Distribute property you own outright at death
• Name a guardian for minor children
• Name an executor (Iowa calls it "personal representative")
• Set up testamentary trusts (trusts that arise at death)
• Make charitable gifts
• State funeral and burial wishes (not binding, but usually followed)

What a will cannot reach

These assets pass outside the will, by their own designations:

• Property held jointly with right of survivorship
• Life insurance with a named beneficiary
• Retirement accounts (IRA, 401(k)) with a named beneficiary
• Payable-on-death (POD) bank accounts
• Transfer-on-death (TOD) securities accounts
• Transfer-on-death real-estate deeds (Iowa permits these)
• Assets titled in a revocable living trust

This is why estate planning is more than drafting a will. If your beneficiary designations contradict your will, the designations control.

Intestate succession — dying without a will (Iowa Code 633.211–.220)

If you die without a will in Iowa, the estate is distributed under intestate succession statutes. The general order:

1. Surviving spouse only (no descendants): spouse takes everything.
2. Spouse and descendants all of the spouse: spouse generally takes all (subject to threshold amounts in the statute).
3. Spouse and descendants where some descendants are not of the surviving spouse (blended family): the spouse takes a statutory share (commonly described as one-half of all real property plus a fixed sum and one-half of the personal property), and the children take the rest.
4. Descendants only, no spouse: children share equally; if a child predeceased leaving descendants, those descendants take that child's share.
5. No spouse or descendants: parents, then siblings (and their descendants), then more distant relatives, and ultimately the State of Iowa.

The blended-family rule is the one that surprises people. Without a will, a stepparent and stepchildren often end up co-owners of property neither of them wanted to share.

The probate process — Iowa Code 633

Step 1 — Petition for probate / appointment

The named executor (or, in intestate cases, an heir) files a petition with the clerk of court in the county of the decedent's residence. The original will is filed with the petition.

Step 2 — Appointment of personal representative

The court issues Letters of Appointment to the personal representative. A bond may be required unless waived by the will or by all interested parties.

Step 3 — Notice to creditors

Notice to creditors is published in a local newspaper and mailed to known creditors. Creditors generally have 4 months from publication (or the time set by statute) to file claims, after which most untimely claims are barred.

Step 4 — Inventory

The personal representative files an inventory of estate assets — typically within 90 days of appointment. Appraisals are obtained for real estate and significant personal property.

Step 5 — Administration

The personal representative pays valid claims, files the decedent's final income tax return, manages estate assets, and prepares distributions. Estate income tax returns are filed if the estate generated income during administration.

Step 6 — Accounting and distribution

A final accounting is filed showing all receipts and disbursements. After court approval, assets are distributed to the heirs or beneficiaries.

Step 7 — Closing the estate

The personal representative files a final report and is discharged.

Small estate affidavit — Iowa Code 633.356

Iowa allows a streamlined alternative to probate for small estates. Heirs may collect personal property by affidavit when the estate's personal property (excluding real estate) falls under the statutory threshold. The widely cited figure for that threshold is $50,000, though statute thresholds can be adjusted — verify the current figure before relying on it.

Key features of small estate administration:

• No personal representative appointment required
• Used for personal property — not real estate
• 30-day waiting period from death before affidavit can be used
• Banks, brokerages, employers, and similar payors release assets on the affidavit

Will contests

Iowa allows will contests on narrow grounds:

• Lack of testamentary capacity at the time of execution
• Undue influence by a beneficiary
• Fraud in procurement
• Improper execution (wrong number of witnesses, etc.)
• Revocation (a later valid will, or destruction with intent to revoke)

Will contests must be filed within tight statutory windows after the will is admitted to probate. No-contest clauses (in terrorem clauses) are enforceable in Iowa to a degree, but only against contests brought without probable cause.

Federal estate tax

The federal estate-tax exemption is in the multi-million-dollar range — well above the value of most Iowans' estates (over $13 million per person for 2026 under current law, subject to future changes). Estates below the exemption pay no federal estate tax, though portability between spouses and step-up in basis remain planning considerations.

Iowa inheritance tax — phased out

Iowa historically imposed an inheritance tax on shares received by non-spousal, non-lineal beneficiaries. The Iowa Legislature passed a phase-out, and the tax has been eliminated for deaths occurring on or after January 1, 2025. For deaths in 2024 and earlier, the residual inheritance-tax rules applied during the phase-out. For deaths in 2025 and later, no Iowa inheritance tax is owed regardless of who inherits.

Practical pre-death planning steps

• Execute a will with two witnesses and a self-proving affidavit
• Name beneficiaries on retirement accounts, life insurance, and bank accounts
• Consider TOD deeds for real estate to avoid probate on those parcels
• Execute a durable power of attorney for finances
• Execute a healthcare power of attorney and living will (advance directive)
• Tell your executor where the originals are kept
• Review beneficiary designations after every life change (marriage, divorce, birth, death)

FAQ — Iowa wills and probate