What Are the Burial and Cremation Laws in Iowa?
Iowa allows you to name your own agent in advanceIowa Code § 144C.3Verified Oct 17, 2026View source, and that designation takes priority over the order of next of kin who otherwise control disposition of the remains.
Burial on private property is permittedIowa Code § 523I.102(6)(a)Verified Oct 17, 2026View source in Iowa. A family burial ground used without charge falls outside the Iowa Cemetery Act's definition of a cemetery, and no state law bars burial on private land (Iowa Code § 523I.102(6)(a)). Local ordinances govern the site, and where none applies the grave must be at least three feet deep at its shallowest point, measured from the top of the burial container (IAC 641-97.13(4)).
Iowa imposes no statutory minimum waiting periodIAC 481-900.10 (Cremation of Human Remains)Verified Oct 17, 2026View source before cremation. A medical examiner or coroner authorizes the cremation before it proceeds. The person with the right to control the disposition signs a cremation authorization form, which the funeral director who obtained it also signs (IAC 481-900.10(4)(a)). A cremation permit from a county or state medical examiner is required before every cremation (Iowa Code § 331.805(3)(b); IAC 641-127.6(1)).
Iowa sets an order for who controls the disposition of remains: surviving spouse, if not legally separated, then surviving child or a majority of surviving children, then surviving parentsIowa Code § 144C.5Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceIowa Code § 144C.3Verified Oct 17, 2026View source, and that designation takes priority over the default order. Those wishes can be recorded alongside the rest of an estate plan when you create a revocable living trust.
Embalming is not required by lawIowa Code § 523I.102(6)(a)Verified Oct 17, 2026View source in Iowa. Embalming may be omitted when burial or cremation takes place within 72 hours after death, or within 24 hours after taking custody of remains previously held by others, whichever is longer (IAC 481-900.6(3)(a)). Refrigeration at 38 to 42 degrees Fahrenheit extends that period by up to 72 more hours (IAC 481-900.6(3)(b)). When death is attributed to a reportable communicable disease, embalming may be omitted only if the remains are cremated within 48 hours after death (IAC 481-900.6(3)(d)).
In Iowa, a licensed funeral director is not required — a family may legally direct the disposition itselfIowa Code § 156.2(4)Verified Oct 17, 2026View source. Iowa does not require a funeral director for a burial: a person may bury their own dead without compensation under a burial-transit permit, and takes on the filing of the death certificate (Iowa Code §§ 156.2(4), 144.27(1)). A cremation runs through a licensed funeral establishment, since a crematory contracts only with one and the cremation authorization carries a funeral director's signature and license number (IAC 481-900.10(2), (4)).
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Learn moreForms for Planning and Settling an Estate in Iowa
Free Iowa forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Notice to Creditors
In Iowa, the notice to creditors is published for 2Iowa Code §§ 633.230, 633.304, 633.410, 633.413, 633.425, 633.442Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 4 monthsIowa Code § 633.410Verified Sep 8, 2026View source from the last publication to present claims.
Renunciation of Executor
In Iowa, a person named as executor may renounce the right to serveIowa Code § 633.292 (scan of Chapter 633)Verified Sep 23, 2026View source before anyone is appointed.
Small Estate Affidavit
In Iowa, the Small Estate AffidavitIowa Code § 633.356Verified Sep 8, 2026View source covers estates with personal property of $100,000Iowa Code § 633.356Verified Sep 8, 2026View source or less, 40 daysIowa Code § 633.356Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
Estate Inventory
In Iowa, the personal representative files the estate inventory within 120 daysIowa Code §§ 633.361, 633.364, 633.365 (§ 633.361 as amended by 2026 Acts, HF 2532, § 4)Verified Sep 15, 2026View source of appointment.
Estate Closing
In Iowa, the personal representative is discharged by court orderIowa Code §§ 633.478, 633.479Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In Iowa, a will is signed before 2Iowa Code § 633.279Verified Oct 18, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimonyIowa Code § 633.279Verified Oct 18, 2026View source.
Healthcare Power of Attorney
Iowa allows a choice for a healthcare power of attorney: 2Iowa Code § 144B.5Verified Jul 15, 2026View source witnesses or a notary.
Tools for Planning and Settling an Estate in Iowa
Free calculators and checklists for planning or settling an estate in Iowa: will and trust costs, probate, executor pay, and inheritance taxes.
How Much Does Probate Cost?
Probate on a $500,000 estate in Iowa costs an estimated $21,555Iowa Code § 633.198 ("such reasonable fee as may be determined by the court...but not in excess of the schedule of fees provided in this part for personal representatives" — § 633.197 ceiling: 6% first $1K, 4% next $4K, 2% over $5K)Verified Sep 8, 2026View source. Attorney fees set by the court and capped at a statutory scheduleIowa Code § 633.198 ("such reasonable fee as may be determined by the court...but not in excess of the schedule of fees provided in this part for personal representatives" — § 633.197 ceiling: 6% first $1K, 4% next $4K, 2% over $5K)Verified Sep 8, 2026View source.
Who Inherits Without a Will?
Without a will in Iowa, a surviving spouse takes the entire estateIowa Code § 633.211Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per stirpesIowa Code § 633.219(1)Verified Sep 10, 2026View source.
How Much Are Estate & Inheritance Taxes?
Iowa levies no estate or inheritance taxNo state estate or inheritance tax. Iowa's inheritance tax is repealed for deaths on or after January 1, 2025 (Iowa Code § 450.98, 2021 Acts ch 177 / SF 619), as is the qualified use inheritance tax (§ 450B.8). Iowa's estate tax (Iowa Code ch. 451) and generation skipping transfer tax (ch. 450A) were repealed outright by 2014 Acts ch 1076 §25. The Iowa Department of Revenue confirms: "Iowa inheritance tax is not applicable for deaths occurring on or after 1/1/25."Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
Iowa imposes no inheritance or estate taxNo state estate or inheritance tax. Iowa's inheritance tax is repealed for deaths on or after January 1, 2025 (Iowa Code § 450.98, 2021 Acts ch 177 / SF 619), as is the qualified use inheritance tax (§ 450B.8). Iowa's estate tax (Iowa Code ch. 451) and generation skipping transfer tax (ch. 450A) were repealed outright by 2014 Acts ch 1076 §25. The Iowa Department of Revenue confirms: "Iowa inheritance tax is not applicable for deaths occurring on or after 1/1/25."Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in Iowa take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular ratesIowa Code (2026) § 422.5(1)(a) — flat 3.8% individual rateVerified Sep 15, 2026View source.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in Iowa costs an estimated $21,555Iowa Code § 633.198 ("such reasonable fee as may be determined by the court...but not in excess of the schedule of fees provided in this part for personal representatives" — § 633.197 ceiling: 6% first $1K, 4% next $4K, 2% over $5K)Verified Sep 8, 2026View source and takes 6 months to 9 months for a simple estate, with attorney fees set by the court and capped at a statutory scheduleIowa Code § 633.198 ("such reasonable fee as may be determined by the court...but not in excess of the schedule of fees provided in this part for personal representatives" — § 633.197 ceiling: 6% first $1K, 4% next $4K, 2% over $5K)Verified Sep 8, 2026View source. Estates under $100,000Iowa Code § 633.356Verified Sep 8, 2026View source can use a small-estate procedure instead.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Can an Executor Charge?
Iowa lets the court set executor compensation, capped at a statutory schedule — about $10,120 on a $500,000 estate, roughly 2.0%Iowa Code § 633.197 ("reasonable fees as may be determined by the court...but not in excess of" 6% first $1K, 4% next $4K, 2% over $5K of "the gross assets of the estate listed in the probate inventory", excluding life insurance not payable to the estate per § 633.197(2))Verified Sep 8, 2026View source.
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Iowa Estate Planning Resources
In-depth guides covering Iowa probate laws, trust requirements, and estate planning strategies.