How to File Probate in Iowa: Timeline, Costs & Executor Checklist

Obtain certified death certificates

Order at least 10-12 certified copies of the death certificate from the Iowa Department of Public Health, Bureau of Health Statistics. These are required by the district court, financial institutions, insurance companies, and government agencies.

Secure estate property and valuables

Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.

File petition for probate with the district court

File a Petition for Probate of Will and issuance of Letters Testamentary (or Letters of Administration for intestate estates) with the district court in the county where the decedent was domiciled. Iowa offers both supervised and unsupervised administration. Qualifying small estates (see the personal-property threshold above) may qualify for a small estate affidavit under Iowa Code Section 633.356.

Receive Letters Testamentary or Letters of Administration

After the court admits the will and appoints the executor, Letters are issued. The executor must take an oath and typically must post a bond unless waived by the will or by court order. Obtain multiple certified copies for financial institutions.

Notify the Social Security Administration

Report the death to the Social Security Administration at 1-800-772-1213 if the funeral home has not already done so. Benefits received after the date of death must be returned. Surviving spouses and dependent children may be eligible for survivor benefits.

Cancel services, subscriptions, and forward mail

Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.

Publish notice to creditors

Publish a Notice to Creditors and notice of appointment in a newspaper of general circulation in the county, as required by Iowa Code Section 633.230. The notice must be published once. Creditors have four months from the date of second publication (if applicable) to present their claims. Also mail notice to all known or reasonably ascertainable creditors.

Notify financial institutions

Send certified copies of the death certificate and Letters to all banks, brokerage firms, insurance companies, and retirement account custodians. Request date-of-death valuations for all accounts.

Open an estate bank account

Obtain an EIN from the IRS via Form SS-4 and open a checking account in the name of the estate. All estate income and expense payments should flow through this account. Iowa requires detailed accounting for court approval.

File IRS Form 56 (Notice of Fiduciary Relationship)

File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.

Maintain insurance and pay ongoing estate expenses

Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.

File inventory and appraise estate assets

Prepare and file an Inventory and Report with the court within 90 days of appointment, as required by Iowa Code Section 633.361. The inventory must list all real and personal property with date-of-death fair market values. The court may appoint appraisers, and Iowa Inheritance Tax appraisers may also be appointed for tax valuation purposes.

Handle digital assets and online accounts

Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.

File claims against life insurance and benefits policies

File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.

File final personal income tax return (Form 1040 and Iowa Form IA 1040)

File the decedent's final federal income tax return (Form 1040) and Iowa individual income tax return (Form IA 1040) for the period from January 1 through the date of death. Iowa imposes a graduated income tax. A surviving spouse may file jointly for the year of death.

File Iowa inheritance tax return (Form IA 706) if applicable

Iowa imposes an inheritance tax on property passing to certain beneficiaries. The tax rate depends on the beneficiary's relationship to the decedent: lineal descendants and the surviving spouse are exempt, but siblings, nieces/nephews, and unrelated beneficiaries are taxed at varying rates. File Iowa Form IA 706 within nine months of death. Note: Iowa's inheritance tax was fully repealed effective January 1, 2025. This milestone does not apply to decedents dying on or after that date.

File estate income tax return (Form 1041 and Iowa Form IA 1041) if applicable

If the estate earns more than $600 in gross income during administration, file federal Form 1041 and Iowa Fiduciary Income Tax Return (Form IA 1041). The estate is a separate taxpayer from the date of death.

Review and pay valid creditor claims

Evaluate all claims filed within the claims period. Pay valid claims from estate funds in the order of priority established by Iowa Code Section 633.425: costs of administration, funeral expenses, debts due the federal government, debts due the state, expenses of last illness, and all other claims.

Distribute specific bequests

Distribute any specific gifts or bequests identified in the will, such as jewelry, heirlooms, specific dollar amounts, or particular assets to named beneficiaries. Obtain signed receipts from each beneficiary. Ensure adequate reserves are maintained for taxes, administration costs, and any pending creditor claims before making distributions.

Distribute residuary estate to beneficiaries

After all debts, taxes, expenses, and specific bequests have been satisfied, distribute the remaining estate assets to the residuary beneficiaries as directed by the will or Iowa intestacy law (Iowa Code Section 633.211 et seq.). Iowa provides the surviving spouse an elective share of one-third of the net estate. Obtain signed receipts from all beneficiaries.

File final report and accounting with the court

File a final report and accounting with the district court detailing all estate receipts, disbursements, and distributions, as required by Iowa Code Section 633.469. The court will schedule a hearing and interested parties may file objections.

Obtain court approval and close the estate

After the court approves the final report and all distributions are complete, the court enters an order closing the estate and discharging the executor from further liability.

Close the estate bank account

After all distributions are complete and the court has discharged the executor, close the estate bank account. Verify all checks have cleared and the balance is zero. Retain financial records for at least five years.