Iowa
Estate law, probate process, and inheritance rules for Iowa — in plain language.
$2,500–$4,500 typical
Small estate affidavit Iowa Code §633.356
Spouse, lineal descendants, parents: 0%. Siblings: 5–15%. Others: 10–15%. (Phasing out by 2025.)
Elective share: 1/3 of estate
Spouse + descendants of marriage: spouse takes 100%. Other situations: graduated.
- ✓Must be 18+ and of sound mind
- ✓May be required to post bond unless will waives it
- ✓Must file inventory of estate assets
- ✓Must give notice to creditors per statute
- ⏱Will filed promptly
- ⏱Inheritance tax return: 9 months after death
- ⏱Inventory: 90 days after appointment
- ⚠Iowa is PHASING OUT inheritance tax — check current rates
- ⚠Class A (spouse, parents, descendants) exempt currently
- ⚠Sliding rate based on heir relationship
- →Class B/C beneficiaries: monitor phase-out timing
- →Consider gifting after 2025 phase-out is complete
- Iowa Code Chapter 633 (Probate Code)
- Iowa Code Chapter 450 (Inheritance Tax)
Statute references are for orientation only. Verify current text with your state legislature's website. Not legal advice — consult an attorney licensed in Iowa.
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