After a death in Iowa, the estate either qualifies for the simplified procedure for estates under $100,000Iowa Code § 633.356Verified Sep 8, 2026View source or goes through probate, where creditors have 4 monthsIowa Code § 633.410Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the Iowa Department of Health and Human Services - Bureau of Health StatisticsIowa Department of Health and Human Services - Bureau of Health StatisticsVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $20Iowa Department of Health and Human Services - Bureau of Health StatisticsVerified Oct 15, 2026View source, and standard processing takes 4 to 6 weeksIowa Department of Health and Human Services - Bureau of Health StatisticsVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Iowa death certificate guide carries the ordering details.
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 a written designation outranks the default order. The Iowa burial and cremation law guide carries the rest of the rules.
Only for what the decedent owned alone with no beneficiary named. Assets in a living trust, accounts with a named beneficiary and property owned jointly with right of survivorship pass outside probate. For the rest, Iowa allows estates with personal property of $100,000Iowa Code § 633.356Verified Sep 8, 2026View source or less to use the Small Estate AffidavitIowa Code § 633.356Verified Sep 8, 2026View source, which avoids full probate administration. The Small Estate Affidavit is presented directly to the bank, employer, or other holder of the property — it is not filed with a court. The waiting period is 40 daysIowa Code § 633.356Verified Sep 8, 2026View source after death. Estates up to $200,000Iowa Code § 633.356Verified Sep 8, 2026View source may qualify for Small Estate AdministrationIowa Code § 633.356Verified Sep 8, 2026View source.
The opening petition is prepared to statute and filed with the District Court sitting in probateIowa Code §§ 633.10 (jurisdiction), 633.290 (petitions after death of testator), 633.291-633.292 (contents of the testate petition), 633.229 (contents of the intestate petition), 633.168 (oath), 633.178 (clerk issues letters); ch. 635 (small estates)Verified Aug 24, 2026View source. Clerk of the district court issues Letters Testamentary or Letters of Administration after the court grants the petition. The Iowa Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Iowa typically settles in 6 months to 9 months, and an average estate in 9 months to 15 months. The creditor claim period of 4 monthsIowa Code § 633.410Verified Sep 8, 2026View source is the floor: final distribution waits for it to run. Assets in a living trust settle privately, without the court's timeline.
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Free forms for settling an estate in Iowa: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Iowa.
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IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
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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.
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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.
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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.
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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.
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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.
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IRS Form 1310
Claim a refund due a deceased taxpayer on the official form, on the box the form routes you to, with what the form says to attach.
Free tools for settling an estate in Iowa: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Iowa.
How Many Death Certificates Do I Need?
In Iowa, certified death certificates come from the Iowa Department of Health and Human Services - Bureau of Health StatisticsIowa Department of Health and Human Services - Bureau of Health StatisticsVerified Oct 15, 2026View source; the first copy costs $20Iowa Department of Health and Human Services - Bureau of Health StatisticsVerified Oct 15, 2026View source.
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Do I Need Probate?
In Iowa, estates with personal property of $100,000Iowa Code § 633.356Verified Sep 8, 2026View source or less skip probate with the Small Estate AffidavitIowa Code § 633.356Verified Sep 8, 2026View source,40 daysIowa Code § 633.356Verified Sep 8, 2026View source after death.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Iowa, what the survivor records is the “Affidavit of or on behalf of a surviving joint tenantIowa Code § 558.66(3)(b)Verified Oct 26, 2026View source”.
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Do I Have to File Tax Returns for Someone Who Died?
Iowa requires a final state income tax return for the decedent alongside the federal Form 1040Iowa Code § 422.5(1)(a)Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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How Do I Settle an Estate?
Settling an estate 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; creditors have 4 monthsIowa Code §§ 633.230, 633.304, 633.410, 633.413, 633.425, 633.442Verified Oct 18, 2026View source to present claims; a simple estate closes in 6 months to 9 months.
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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.
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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.
Contact close family members who need to know. Coordinate funeral arrangements and gather contact information for extended family and friends.
Confirm who has authority over final arrangements
State law sets the order of who has the legal right to decide burial, cremation, or other disposition. A written pre-need designation by the deceased, if one exists, controls. Confirm who holds this authority before arrangements are made.
Iowa: State law sets the order of who controls disposition of remains. Order: Designee or alternate designee acting under the decedent's declaration (§ 144C.3); then Surviving spouse, if not legally separated (whereabouts reasonably ascertainable); then Surviving child or a majority of surviving children (whereabouts reasonably ascertainable); then others in statutory order. A written pre-need designation by the deceased, if one exists, controls over this order.
Arrange burial, cremation, or other disposition
Work with a funeral home, crematory, or other provider to arrange disposition of the body. State rules govern cremation waiting periods, required authorizations, and burial or disposition permits. The funeral home typically provides certified death certificates and files the death certificate with vital records.
Iowa: Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by the county medical examiner, a funeral director, or the state registrar (Iowa Code § 144.32(1)). The death certificate must be filed within 3 days. Iowa Code § 144.26(1)(a) sets two limits at once: the certificate is filed within three days after the death and before final disposition. Median prices on 26 Iowa funeral homes' general price lists: direct cremation $3,250, immediate burial $4,413, a funeral with a viewing and burial $8,205.
Request 10-15 certified copies from the funeral home or state vital records office. You will need these for banks, insurance companies, government agencies, and other institutions. Each institution typically requires an original certified copy.
Iowa: Order from Iowa Department of Health and Human Services - Bureau of Health Statistics. Fee: $20/copy ($20 additional). Available: online, online, phone, mail, in-person. Processing: 4 to 6 weeks.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
Iowa: Surviving spouse has lifetime right to occupy. Minor children also protected.Iowa Code §§ 561.2, 561.11, 561.12, 561.16, 561.18, 561.19Verified Sep 15, 2026View source
Locate estate planning documents
Find the original will, trust documents, and any amendments. Check the home, safe deposit box, and contact any attorney the deceased worked with.
Determine if probate is necessary
Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types.
Iowa: Small estate affidavit available for estates under $100,000.Iowa Code §§ 633.31 (calendar/court costs), 633.169 (bond), 633.172/633.175 (bond waiver), 633.197 (PR fee ceiling), 633.198 (attorney fee ceiling), 633.230 (intestate publication), 633.290/633.294 (court admission and letters), 633.304 (testate publication), 633.356 (small estate affidavit), 633.410 (creditor claims), Chapter 635 / § 635.1 ($200K small estate administration threshold), 635.8(4) (small-estate PR fee ceiling and attorney fee), 2026 Iowa Acts ch. 1048 (H.F. 2660) (§ 633.356 affidavit cap raised to $100,000 and real-property exception struck, eff. July 1, 2026)Verified Sep 8, 2026View source
Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.
Report the death to Social Security. The funeral home often does this, but verify it was done. Surviving spouse may be eligible for benefits.
Federal: Timing: Application for the lump-sum death payment: within 2 years of the date of death. Proof of support for a dependent parent's benefit: within 2 years of the worker's death. The funeral home reports the death.
Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.
Iowa: Medicare: Repayment of a Medicare Secondary Payer demand against the estate: within 60 calendar days of the demand; interest is assessed from the date the demand letter was mailed. Claim for services furnished before death: within 12 months of the date of service. If the deceased received Medicaid, Iowa's estate recovery program (Iowa Health and Human Services, Estate Recovery Program) may file a claim against the estate for benefits paid. Exemptions and hardship waivers are state-specific.
If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.
Federal: Timing: DIC or death pension application, for an award effective from the month of death: within 1 year of the date of death; Payments start from the filing date instead of the first day of the month of death.. Claim for accrued benefits: within 1 year of the beneficiary's death. Claim for lump-sum accrued benefits withheld from a competent veteran during hospital, institutional or home care: within 5 years of the beneficiary's death. Request to be substituted into the veteran's pending claim or appeal: within 1 year of the date of death. Burial allowance claim for a death that was not service connected: within 2 years of the veteran's burial. Burial allowance claim where VA upgraded the discharge from dishonorable after death: within 2 years of the upgrade.
Contact life insurance companies to file claims. Also notify health, auto, and homeowner insurance to update or cancel policies.
Iowa: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (Iowa Code § 598.20A; § 598.20B; § 633A.3107). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.
Locate deeds, mortgage statements, property tax bills, and homeowner insurance policies for all real property. Check the county recorder for any recorded Transfer on Death deeds.
Iowa: Acreage limits: 0.5 acres urban, 40 acres rural. Surviving spouse has lifetime right to occupy. Minor children also protected.Iowa Code §§ 561.2, 561.11, 561.12, 561.16, 561.18, 561.19Verified Sep 15, 2026View source
Whoever holds the original will hands it to the probate court, or to the executor it names, within the period state law sets. The will becomes part of the court record whether or not probate is opened.
Obtain an EIN for the estate
Apply for an Employer Identification Number (EIN) from the IRS. The estate needs its own tax ID to open bank accounts and file tax returns.
Submit the original will (if any) and petition to open probate. You will need to pay filing fees and may need to post a bond.
Probate must be opened within 5 years of the deathIowa Code § 633.331 (Limitation of administration)Verified Aug 24, 2026View source
Iowa: File with the District Court sitting in probate. E-filing is mandatory. Counties may require additional local forms. Filing fee $215. Typical duration: 6-36 months.Iowa Code §§ 633.10 (jurisdiction), 633.290 (petitions after death of testator), 633.291-633.292 (contents of the testate petition), 633.229 (contents of the intestate petition), 633.168 (oath), 633.178 (clerk issues letters); ch. 635 (small estates)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Iowa: Letters Testamentary are issued by the Clerk of the district court — the clerk issues letters under the seal of the court upon the filing of the fiduciary’s oath or certification and a bond, if any is required (in ch. 635 small estates the clerk issues letters of appointment for administration directly on the § 635.2 petition). The state's title for the role is Personal Representative (executor if testate, administrator if intestate). Typically filed with the petition: Verified petition for probate of will and appointment of executor, or for administration (Iowa Code § 633.290; small estate § 635.2); Original will and any codicils, where testate; Personal representative's oath / certification under penalty of perjury (Iowa Code § 633.168); Bond with surety unless waived (Iowa Code §§ 633.169-633.173); Written testimony of a subscribing witness proving due execution of the will, where the proof is not taken orally (Iowa Code § 633.295; statutory form); Filed AFTER letters issue, not with the petition: proof of publication and of the mailed notice of appointment to the surviving spouse, heirs, and devisees (Iowa Code § 633.304 testate — "as soon as letters are issued"; § 633.230 intestate; § 633.305 where a will is admitted without administration); Certified copy of the death certificate (local practice; not a statutory prerequisite to the petition).Iowa Code §§ 633.10 (jurisdiction), 633.290 (petitions after death of testator), 633.291-633.292 (contents of the testate petition), 633.229 (contents of the intestate petition), 633.168 (oath), 633.178 (clerk issues letters); ch. 635 (small estates)Verified Aug 24, 2026
Post surety bond if required
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
Iowa: Bond required unless waived in will. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (Iowa Code §§ 633.169-633.173 (bond; § 633.172 will waiver; § 633.173 distributee waiver)).Iowa Code § 633.169Verified Sep 8, 2026View source
Open an estate bank account
Open a dedicated checking account for the estate using the EIN and letters testamentary. All estate income and expenses flow through this account.
Consider hiring a probate attorney
For complex estates or if unfamiliar with probate, hiring an attorney is common. Many states allow statutory attorney fees.
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Iowa: Iowa requires publication for 2 consecutive weeks. Typical cost: $100. The executor places the notice with the newspaper directly. Creditors have 4 months from last publication to file claims. Known creditors must receive direct mailed notice. Proof of publication must be filed with the court.Iowa Code §§ 633.230, 633.304, 633.410, 633.413, 633.425, 633.442Verified Oct 18, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Iowa: Iowa has adopted digital asset access laws (2017). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.Iowa Code ch. 638 (Iowa Uniform Fiduciary Access to Digital Assets Act)Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
Iowa: Search Iowa Treasurer of State, Unclaimed Property Division (Great Iowa Treasure Hunt) for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Maintain property, continue paying mortgage and taxes, arrange for property management if needed, and prepare for sale or transfer.
Iowa: Property owned in other states may require ancillary probate in those states. Small estate exception may apply for property under $200,000. State recognizes out-of-state personal representatives.Iowa Code §§ 633.495-633.504, 635.1Verified Sep 15, 2026View source
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
Iowa: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (Iowa Code § 598.20A; § 598.20B; § 633A.3107). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Prepare and file an inventory of all estate assets with their values. The filing deadline runs from your appointment as personal representative and is set by state law.
Inventory due 120 days after appointment as personal representativeIowa Code §§ 633.361, 633.364, 633.365 (§ 633.361 as amended by 2026 Acts, HF 2532, § 4)Verified Sep 15, 2026View source
Iowa: Inventory due within 120 days of appointment. You set the fair-market values yourself; no independent appraiser is required. Supplemental inventory required for assets discovered after the initial filing.Iowa Code §§ 633.361, 633.364, 633.365 (§ 633.361 as amended by 2026 Acts, HF 2532, § 4)Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Iowa: After a claim is rejected, the creditor has 20 days to sue on it. If the estate cannot pay every claim, payment order: Court costs; then Other costs of administration; then Reasonable funeral and burial expenses; then remaining claims in statutory order.Iowa Code §§ 633.230, 633.304, 633.410, 633.413, 633.425, 633.442Verified Oct 18, 2026View source
Do not make final distributions until the creditor claim period has expired. This protects you from personal liability.
Creditor claim period: 4 months from last publication of the creditor noticeIowa Code §§ 633.230, 633.304, 633.410, 633.413, 633.425, 633.442Verified Oct 18, 2026View source
Iowa: Creditor claim period is 4 months from last publication. All claims are barred 5 years after death regardless of notice.Iowa Code §§ 633.230, 633.304, 633.410, 633.413, 633.425, 633.442Verified Oct 18, 2026View source
File a final IRS Form 1040 for the deceased covering January 1 through date 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 due April 15 following year of death26 USC 6012(b)(1)
Iowa: File IA 1040 for January 1 through date of death. 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.Iowa Code §§ 422.5, 422.21, 422.27, 450.98; Iowa Admin. Code rr. 701—8.7(1), 701—700.4Verified Sep 10, 2026View source
If the estate or trust earns income during administration ($600 in gross income), file IRS Form 1041. Required if estate gross income is $600 or more, or if any beneficiary is a nonresident alien. The estate can choose a fiscal year. Use Form 7004 for an automatic 5.5-month extension of time to file.
Iowa: File IA 1041 for estate/trust income. Required when 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. 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. Mandatory e-filing for tax years ending on or after December 31, 2023 if the taxpayer has at least $250,000 in gross receipts, claims $25,000 or more in tax credits, or must issue at least 10 Schedule K-1s. Iowa Admin. Code r. 701—8.7(1). Tax rate on the IA 1041 is the flat 3.8%.Iowa Code §§ 422.5, 422.21, 422.27, 450.98; Iowa Admin. Code rr. 701—8.7(1), 701—700.4Verified Sep 10, 2026View source
For estates exceeding the federal exemption ($15,000,000), IRS Form 706 is required. Some states have lower thresholds. File Form 4768 for an automatic 6-month extension of time to file. The estate and GST tax is still due within 9 months of death; an extension of time to pay must be requested separately on the same form. Form 706 may also be filed to elect portability of the unused exemption to a surviving spouse.
IRS Form 706 due 9 months after date of death (6-month extension available) if required26 USC 6018; 26 USC 6075(a)
Iowa: No state estate or inheritance tax. Only federal Form 706 applies if estate exceeds the federal exemption ($15,000,000).26 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source
Some states require tax clearance or closing letters before final distribution. Distributing without clearance can create personal liability for the executor or trustee.
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.Iowa Code §§ 422.5, 422.21, 422.27, 450.98; Iowa Admin. Code rr. 701—8.7(1), 701—700.4Verified Sep 10, 2026View source
An executor or personal representative is entitled to compensation for administering the estate. Some states set commissions by statute; others allow reasonable compensation. Decide whether to take a commission and document the basis before final distribution.
Iowa: Executor compensation follows the state default. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.Iowa Code § 633.197 (reasonable fees determined by the court, not in excess of 6% first $1K, 4% next $4K, 2% over $5K of the gross assets in the inventory); § 633.197(2) (life insurance excluded)Verified Sep 8, 2026View source
Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.
General information about settling an estate, not legal advice. Requirements vary by state and circumstance. Consult a licensed attorney for legal questions. Data verified Sep 15, 2026
