IA risk areas
Iowa estate risk areas
These pages explain how default state rules in Iowa shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
Iowa intestacy provides different spouse shares depending on whether all descendants are also the spouse’s, with a minimum-dollar protection when there are non-spousal descendants.
- If there are no descendants or all descendants are also the spouse’s, the spouse receives all qualifying real property and personal property not needed for debts.
- If some descendants are not the spouse’s, the spouse receives one-half of qualifying real property and one-half of other personal property not needed for debts.
- When there are non-spousal descendants, the spouse receives at least $50,000 in value if the shares above fall short.
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Probate risk
Iowa allows distribution of very small estates by affidavit when the personal property threshold is met and a short waiting period has passed.
- Affidavit use is limited to personal property of $50,000 or less.
- No real property may exist, or real property must pass to exempt persons as joint tenants with survivorship rights.
- At least 40 days must pass after death before using the affidavit.
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Tax exposure
Iowa inheritance tax is fully repealed for deaths on or after January 1, 2025, and Iowa’s estate tax has been repealed since 2005.
- No inheritance tax is imposed for deaths occurring on or after January 1, 2025.
- Iowa estate tax is not applicable for deaths occurring on or after January 1, 2005.
- For earlier taxable estates, returns were generally due nine months after death.
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Guardianship risk
Iowa minor guardianships are handled in juvenile court, with separate standards for cases involving parental death, consent, or non-consent.
- If both parents are deceased, the court may appoint a guardian and gives preference to a nominee in a parent’s will.
- Guardianships with parental consent require knowing consent, good cause, and a best-interest finding.
- Guardianships without parental consent require clear and convincing evidence that no parent is willing or able to provide care and that guardianship is in the minor’s best interest.
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Complexity triggers
Iowa provides a surviving spouse elective share right and a separate support allowance during estate administration.
- A surviving spouse has a statutory right to elect an elective share of the estate.
- The court may order a spousal support allowance for up to twelve months during administration.
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