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Iowa fully repealed its inheritance tax — for deaths occurring on or after January 1, 2025, no Iowa inheritance tax applies to any beneficiary. Iowa also has strong homestead rights for surviving spouses, and probate runs through District Court.
Content updated: October 2026
State-specific rules that affect how an estate is handled here.
Iowa repealed its inheritance tax. For deaths occurring on or after January 1, 2025, no Iowa inheritance tax applies to any beneficiary. If the death occurred before that date, the applicable rate depended on when the death occurred and the beneficiary's relationship to the deceased — consult a tax professional for prior-year deaths.
Iowa gives the surviving spouse strong homestead rights. The spouse has the right to occupy the homestead for life, and the property is exempt from most creditor claims during that time.
Iowa probate runs through District Court in the county where the deceased lived. A small estate affidavit may be available when personal property is $50,000 or less and there is no real property.
If the deceased was an Iowa public employee, IPERS (Iowa Public Employees' Retirement System) survivor benefits may be available. Contact IPERS directly to file a claim.
These are just a few of the Iowa-specific tasks Order surfaces automatically when you select your state.
Small estate affidavit available for personal property of $50,000 or less with no Iowa real property. File in the county where the deceased lived.
Iowa fully repealed its inheritance tax — for deaths on or after January 1, 2025, no return is required for any beneficiary. For earlier deaths, filing obligations depend on the year and the beneficiary's relationship to the deceased.
Iowa gives the surviving spouse the right to occupy the homestead for life — this can override a will that directs the property to be sold, which sometimes surprises other heirs.
Plus dozens more tasks across all 8 categories: funeral arrangements, digital accounts, dependents, and more.
Deeper reading
Probate rules vary significantly by state. Our full guide explains the process, timelines, and how to avoid common delays in Iowa.
Military families in Iowa
Iowa-specific
These tasks appear automatically in your checklist when you select Iowa as your state.
File in the district court of residence.
Surviving spouse entitled to one-third of estate plus homestead rights
Submit title transfer application with estate documentation