Wills and trusts by state › Iowa
Iowa estate planning
Will, trust, or both in Iowa?
Iowa ended its inheritance tax for deaths on or after Jan. 1, 2025, but it still doesn't offer transfer-on-death deeds for real estate. That gap is one reason many Iowans look at a revocable trust for a house or farmland.
Iowa at a glance
- Witnesses for a will
- Two. A notary isn't required; the will can be self-proved.
- Handwritten wills
- Not recognized, though a dated handwritten list can leave personal belongings.
- Small-estate shortcut
- Affidavit for up to $50,000 of personal property after 40 days; real estate can't pass this way. Small estate administration covers probate estates up to $200,000.
- Real estate without probate
- No transfer-on-death deed law. Joint ownership or a trust are the usual routes.
- Property system
- Common law (separate property).
- Estate or inheritance tax
- None for deaths on or after Jan. 1, 2025.
How probate works in Iowa
Iowa probate is handled by the district court. Personal property up to $50,000 can be collected by affidavit 40 days after death, but that shortcut doesn't cover real estate.
Iowa also offers small estate administration for probate estates up to $200,000. Larger estates, and most estates with real estate in the deceased person's name alone, go through regular probate.
Where a trust fits
Iowa has its own Trust Code, and a trustee can use a certification of trust.
With no transfer-on-death deeds, a revocable living trust is the main way Iowans pass a home or farmland without probate. It also helps if someone needs to manage the property during an illness.
Questions to bring to a Iowa estate-planning attorney
- Without transfer-on-death deeds, what's the best way to pass my home or farmland?
- Does the end of the inheritance tax change anything in my current plan?
- Would my estate fit small estate administration?
- How does the Iowa spousal share and homestead life estate work for us?
- Should my farm or business pass through a trust or another structure?
Start with five questions.
The free quiz gives you a personalized educational starting point. The optional $67 workbook helps you organize your information and questions before your appointment.
The workbook organizes your answers. It does not create a will, trust or other legal document.
Sources · checked November 2026