Iowa wills & probate — the working guide

Iowa will requirements — Iowa Code 633.279

For a will to be valid in Iowa, all of these must be true:

• Writing. Iowa does not recognize oral wills.
• Signed by the testator (the person making the will), or by another in the testator's presence at the testator's direction.
• Witnessed by two competent witnesses, each signing in the testator's presence.
• Testator is at least 18 and of sound mind.

Self-proving affidavit — recommended, not required

Iowa does not require a will to be notarized. Two witnesses is enough. But Iowa Code 633.279(2) lets you attach a self-proving affidavit — a notarized statement signed by the testator and witnesses — that allows the will to be admitted to probate without dragging witnesses into court years later to testify they actually saw it signed. Every well-drafted Iowa will includes a self-proving affidavit.

Who can make a will in Iowa

• 18 or older (Iowa Code 633.264)
• "Sound mind" — generally understanding (a) the nature of making a will, (b) the nature and extent of property owned, and (c) the natural objects of bounty (spouse, children, etc.)

Iowa case law sets a relatively low bar for testamentary capacity — you can be old, forgetful, even mildly demented, and still have capacity to make a will if you understand those three things at the moment of signing.

What a will can do

• Distribute personal property and real estate
• Name an executor (Iowa calls this a "personal representative" or "fiduciary")
• Nominate a guardian for minor children
• Create testamentary trusts (e.g., for minors)
• Forgive debts
• Make charitable bequests
• Disinherit (mostly — see spousal elective share below)

What a will CANNOT control

These assets pass outside the will, no matter what your will says:

• Joint property with right of survivorship — your house held jointly with your spouse goes to the surviving spouse automatically, even if your will says otherwise.
• Beneficiary designations — 401(k), IRA, life insurance, annuities pass to the named beneficiary directly.
• Payable-on-death (POD) and transfer-on-death (TOD) accounts — including TOD deeds for real estate, allowed in Iowa.
• Property held in a living trust — passes per the trust terms.

This is why "beneficiary review" matters as much as the will itself. A North Liberty homeowner who got married last year and never updated their 401(k) beneficiary from their parent or ex is leaving a problem for the next spouse.

Intestate succession — Iowa Code 633.211

If you die without a valid will, Iowa law decides who inherits:

Married, all children are also the spouse's children

Spouse takes everything.

Married, at least one child is from a prior relationship

Spouse takes at least half of estate, plus specific homestead protections; remainder is divided among the descendants. The exact formula in Iowa Code 633.212 is layered — talk to a lawyer if this is your situation, because it commonly produces ugly outcomes (your kid from your first marriage and your current spouse forced into co-ownership of a NL house).

Married, no children

Spouse takes everything (after handling any of the decedent's surviving parents per statute).

Unmarried with children

Children inherit equally.

Unmarried, no children

Parents inherit. If parents are deceased, the order is siblings → grandparents → aunts and uncles → cousins.

No relatives

The estate escheats to the state.

Spousal elective share — Iowa Code 633.236 et seq.

You cannot fully disinherit a surviving spouse in Iowa. The surviving spouse can "take against the will" and claim a statutory elective share — generally one-third of the legal title and the use of the homestead, with specific computation rules. This is why a stepfamily NL estate plan needs to be drafted carefully.

The probate process — Iowa Code 633

Step 1 — Petition to open the estate

Filed in the Johnson County District Court (for NL residents). If there's a will, it's offered for probate. If not, an intestate administration is opened.

Step 2 — Appointment of fiduciary

The court appoints the executor named in the will, or a statutory priority person if intestate. The fiduciary takes an oath and may be required to post a bond (commonly waived in the will).

Step 3 — Notice to creditors

The fiduciary publishes notice of administration in a Johnson County newspaper. Known creditors get direct notice. Creditors then have 4 months from second publication (or 1 month after direct notice, if later) to file claims (Iowa Code 633.410).

Step 4 — Inventory

The fiduciary files an inventory of estate assets within 90 days of appointment (Iowa Code 633.361).

Step 5 — Pay debts, taxes, and expenses

In statutory priority order. Final federal income tax returns. Estate income tax returns. Possibly a federal estate tax return (very rare given 2026 exemption).

Step 6 — Accounting and distribution

The fiduciary files a final accounting showing receipts, disbursements, and proposed distributions. Beneficiaries get notice and a chance to object. The court approves and authorizes distribution.

Step 7 — Discharge

The fiduciary distributes per the order and files receipts. The court closes the estate.

Iowa probate fees

Iowa law caps maximum attorney and executor fees on a sliding scale of estate value (Iowa Code 633.197 / 633.198), commonly summarized as up to 2% of the gross estate for each — but most attorneys quote actual time-based or flat fees that come in well under the statutory cap, especially for smaller estates.

Small estate procedure — Iowa Code 633.356

If the gross value of the personal property (no real estate) is under the statutory threshold — commonly cited as $50,000 but this number has been updated by the legislature in recent years — Iowa allows a simplified small-estate affidavit procedure. The successor signs a sworn affidavit and presents it to banks, brokerage firms, and other holders of the decedent's assets, who then transfer the assets without formal probate. Confirm the current threshold and procedural rules with counsel before relying.

Will contests — limited grounds

An Iowa will can be challenged on narrow grounds:

• Lack of testamentary capacity at the moment of signing
• Undue influence — typically by a caregiver or close family member
• Fraud — testator was deceived about what they were signing
• Improper execution — missing a witness, defective signature
• Revocation — a later valid will or physical destruction

Notice of probate gives interested parties limited time to contest. "I think Mom would have wanted to give me more" is not a ground.

Federal estate tax — almost never an issue

The federal estate tax exemption is over $13 million per person as of 2026. Unless you're sitting on a 9-figure estate, federal estate tax is not your problem.

Iowa inheritance tax — PHASED OUT for 2025+ deaths

Iowa formerly had an inheritance tax (separate from federal estate tax — paid by the recipient rather than the estate). Iowa fully phased out the inheritance tax for deaths on or after January 1, 2025. North Liberty residents dying in 2026 leave no Iowa inheritance tax behind, regardless of who inherits.

Why young NL homeowners delay wills — and shouldn't

The most common reason 30-something NL parents put off a will: "we're young and healthy." The case for doing it anyway:

• Guardianship designation. If both parents die without a will, a Johnson County judge picks who raises the kids. Your will is the only place to name that person.
• Beneficiary cleanup. Drafting a will forces a 401(k)/IRA/life-insurance beneficiary audit — and almost everyone finds something wrong.
• Recent appreciation. NL new-construction homes built in 2020–2022 have appreciated meaningfully. Anything over the small-estate threshold goes through probate without one.
• Transfer-on-death deed. Iowa allows TOD deeds for real estate — a cheap way for a homeowner to pass the house outside probate.

Sister site

Estate planning and probate work the same way for residents of Coralville and Iowa City — same statute, same court, same fee caps. See coralvillelaw.com for the Coralville version of this guide.

FAQ — Iowa wills & probate