Estate Law · Iowa
Iowa estate planning rules
State-specific rules that affect how your estate is distributed, how probate works, and what planning steps matter most for Iowa residents.
- Iowa intestacy gives the spouse the entire estate when descendants are mutualIA intestacy: spouse takes entire estate with mutual descendants; with prior-relationship descendants, half of real and personal property after $50,000.
- Iowa requires two witnesses for will execution, no holographic recognitionIowa will requires testator's signature and two competent witnesses signing in the testator's presence. No holographic wills recognized.
- Iowa small estate procedures handle estates up to $200,000 with simplified administrationIowa small estate administration handles estates up to $200,000 with simplified procedures. Among the more generous thresholds nationally.
- Iowa's Uniform Power of Attorney Act provides default-durable POAsIowa POAs are durable by default under the Uniform Power of Attorney Act (2014). Hot powers require express enumeration. Healthcare directive separate.
- Iowa abolished its inheritance tax effective January 1, 2025Iowa abolished inheritance tax effective January 1, 2025. No state estate tax. Federal estate tax with $13.99M exclusion is the only one for IA residents.
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Check your situationThis information is educational, not legal advice. For complex situations, consult a licensed Iowa attorney.