How Do I File Taxes for a Deceased Person in Iowa?

Iowa requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and IA 1040.

Federal

Final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040
Due: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

IRS Form 1040 File online

Iowa

Final income tax return

A final state return is required for income earned through the date of death.

Form: IA 1040
Due: April 30 following year of death (Iowa uses April 30, not April 15)

Check the deceased box below the signature line and enter the date of death. If claiming a refund, include federal Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) or a copy of the court certificate showing appointment as personal representative.

IA 1040 File online

Tax clearance

No tax clearance is required in Iowa

No clearance certificate is required to close an estate, but a probate court will not allow a personal representative's final account unless it shows all income taxes that have become payable have been paid (Iowa Code § 422.27(1)); the Department of Revenue's certificate of acquittance is conclusive proof of that payment.

Form: IA 1041

Iowa tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Iowa estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (Taxable income of $600 or more in an accounting period; a return is also required for the FINAL accounting period regardless of income — 2025 IA 1041 Instructions ("When to File"); Iowa Admin. Code r. 701—700.4).

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Iowa requires a final state income tax return (IA 1040) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and an Iowa fiduciary return (IA 1041) may also be required.

The final federal income tax return is due April 15 following year of death. The final Iowa return is due April 30 following year of death (Iowa uses April 30, not April 15). The Iowa fiduciary return is due April 30 (calendar year); if 90% of the correct tax is paid by the original due date, the return may be filed within six months (October 31) with no late-file penalty.

No. No Iowa estate or inheritance tax is payable for a death today: the state keeps death-tax provisions on its books that are inoperative for current deaths, so nothing is due. The tax filings after a death are the income tax returns (the final return and, where the estate earns income, the estate income tax return). Only the federal estate tax applies, and only to an estate above $15,000,000.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000.

Tax Filing After Death in Iowa

Tax obligations in Iowa include filing the deceased's final state and federal income tax returns. If the estate generates income (interest, dividends, rent) before distribution, a fiduciary return is also required. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

No Iowa estate or inheritance tax is payable for deaths today — the death-tax provisions remaining on its books are inoperative for current deaths. Post-death tax obligations are income tax related: the final return and any fiduciary returns needed during estate administration.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The final Iowa income tax return is due April 30 following year of death (Iowa uses April 30, not April 15). The estate settlement plan for Iowa includes all filing dates in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

Data sourced from Iowa statutes and official state code. How we research.

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