Iowa Probate Checklist: What Executors Need to Do and When

Iowa probate is not complicated because any single step is hard. It's complicated because there are many steps, they have to happen in a specific order, and several have statutory deadlines with real consequences for missing them. An executor who files the inventory two weeks late can trigger delinquency proceedings and potential removal. Distributing assets before the creditor window closes creates personal liability.

This checklist maps every major action across the timeline of a standard Iowa probate estate. It is organized chronologically, not alphabetically, because sequence is what matters.

Immediately After Death (Days 1–7)

Locate the original will. Iowa law creates a legal presumption that if only a copy of a will exists, the decedent destroyed the original with intent to revoke it. Overcoming this presumption requires clear and convincing evidence — a high burden. Search filing cabinets, safe deposit boxes, and secure digital storage.

For safe deposit boxes: Iowa law allows a financial institution to open the box to search for a will. However, if no authorization documents or keys are available, the institution may require at least 30 days to pass before granting access.

Secure all physical assets. Change locks if needed. Notify insurers. Do not distribute any property — even personal items — until the estate is formally opened and you have Letters of Appointment.

Obtain certified copies of the death certificate. You will need multiple copies. Common uses: opening the estate, transferring vehicle titles, claiming life insurance, accessing bank accounts. Iowa HHS charges $20 per certified copy (rate effective July 1, 2026). Additional processing fees apply for online orders through VitalChek.

Identify all assets and debts. Begin a preliminary list: real estate, vehicles, bank accounts, investment accounts, retirement accounts, life insurance policies, business interests, personal property of value, mortgages, credit cards, medical bills.

Determine whether formal probate is required. Check:

• Is the total gross value of personal property $50,000 or less, with no real estate? If yes, a Small Estate Affidavit under Iowa Code § 633.356 may apply — but only after 40 days have passed.
• Are total probate assets $200,000 or less? If yes, Small Estate Administration under Iowa Code Chapter 635 may apply, but it still requires court involvement.
• Are probate assets above $200,000? Formal probate under Iowa Code Chapter 633 is required.

Opening the Estate (Weeks 1–4)

Retain an Iowa probate attorney. Formal probate under Chapters 633 and 635 requires filing petitions, fiduciary oaths, and an attorney designation with the district court. Recent appellate decisions (including In the Matter of the Estate of Barbara Jean White) have confirmed that pro se petitions are frequently dismissed for procedural failures — the court will not tell you what forms to file or when.

File the petition with the Iowa District Court in the county where the decedent was domiciled. The petition must include the date of death, domicile, whether the decedent died testate or intestate, names and addresses of all heirs, and an estimate of personal property and income.

File the fiduciary oath and designation of attorney. These are separate requirements. Missing either one is grounds for dismissal.

Post the fiduciary bond. Required unless the will explicitly waives it or the court finds good cause to waive it. Corporate fiduciaries are generally exempt.

Receive Letters of Appointment. Once the court approves the petition and bond, the clerk issues Letters of Appointment — the official document giving you legal authority to act on behalf of the estate. You cannot legally transfer, sell, or collect assets on behalf of the estate without this document.

Publishing Notice to Creditors (Within Days of Appointment)

Publish the Notice of Probate in a local newspaper. Under Iowa Code § 633.304, the notice must be published once each week for two consecutive weeks in a daily or weekly newspaper of general circulation in the county where the estate is pending.

This publication is not optional and cannot be shortened. The date of the second publication starts the four-month creditor claim window (Iowa Code § 633.410).

Send notice by ordinary mail to the surviving spouse, all heirs (including those intentionally excluded by the will), and each named devisee whose identity is reasonably ascertainable.

Record the exact date of second publication. The four-month creditor window runs from this date. Write it down and put it in your calendar. Every distribution you make before this window closes can create personal liability.

The 90-Day Inventory (Due Within 90 Days of Appointment)

This is the most critical early deadline. Under Iowa Code § 633.361, the personal representative must file a comprehensive Report and Inventory within 90 days of appointment. The statute explicitly states that the court shall not waive this deadline.

The inventory must include:

• Legal descriptions and estimated date-of-death values of all real estate in Iowa and outside Iowa
• All personal property, exempt and non-exempt
• All assets subject to federal estate tax (if applicable)
• For Small Estate Administration (Chapter 635), a clear separation of probate and non-probate assets to confirm the estate qualifies

Assign date-of-death values. Each asset needs a documented valuation as of the date of death: bank statements, brokerage statements, real estate appraisals or comparable sales analysis, vehicle book values. Do not use approximate numbers.

Calculate the probate court costs. Under Iowa Code § 633.31 (enacted by Senate File 244), court costs are 0.2% of the gross value of probate assets listed in the inventory. Non-probate assets are explicitly excluded from this calculation.

If you discover additional assets after filing, a supplemental inventory must be filed within 30 days of discovery.

Delinquency consequences: If the inventory is not filed, the clerk issues a delinquency notice. If not cured within 60 days, the court may report the estate's attorney to the Iowa Supreme Court Attorney Disciplinary Board and may remove the personal representative.

Managing Creditor Claims (Months 2–5)

Do not pay any debts casually. Iowa law establishes a priority order for paying estate debts. Executors who pay lower-priority creditors before higher-priority ones — or pay any creditors before the claim window closes — can be held personally liable to unpaid priority creditors.

The Iowa creditor priority order (simplified):

1. Costs of estate administration (attorney fees, executor fees, court costs)
2. Reasonable funeral and burial expenses
3. Medical bills of the last illness
4. Taxes (federal and state)
5. Iowa Medicaid Estate Recovery Program (MERP)
6. All other creditors in order of legal priority

Iowa Medicaid Estate Recovery Program (MERP): If the decedent received Medicaid at age 55 or older, or was under 55 but a permanent nursing facility resident, Iowa HHS has a mandatory claim against the estate. This is not a standard creditor subject to the four-month window — it holds high priority and must be satisfied before distributions to heirs. Notify HHS promptly. Hardship waivers are available but must be applied for within 30 days of receiving the recovery notice; the income threshold is 200% of the federal poverty level.

After the four-month creditor window closes, contested claims can be resolved and verified claims paid according to priority.

Tax Filings and Clearances (Months 4–12+)

File the decedent's final federal and Iowa income tax returns for the year of death.

File Iowa Fiduciary Income Tax Return (IA 1041) if the estate generates taxable income during administration (interest, dividends, rental income, capital gains from asset sales).

Iowa Inheritance Tax: For deaths on or after January 1, 2025, the Iowa inheritance tax is fully repealed. No IA 706 return needs to be filed and no inheritance tax clearance is required. If you are administering an estate for a decedent who died before January 1, 2025, the old rules apply.

Obtain the Income Tax Certificate of Acquittance. Under Iowa Code § 422.27, before the district court will close the estate, the personal representative must obtain this certificate from the Iowa Department of Revenue certifying that all income taxes have been paid. Request it on the final IA 1041 return by checking the appropriate box.

Asset Transfers During Administration

Vehicle titles: The Iowa DOT does not issue titles in the name of an "estate." Vehicles must be transferred using the correct form:

• Probated estate: personal representative assigns the title, using Letters of Appointment as authorization
• Testate estate not probated: use Affidavit of Death Testate (DOT Form 411083)
• Intestate estate not probated: use Affidavit of Death Intestate (DOT Form 411088)

Do not simply sign the back of a title as an heir — this invalidates the odometer disclosure and can result in the new title being branded "Not Actual Mileage," severely reducing resale value.

Real estate transfers: Probate real estate transfers via a Court Officer Deed recorded with the County Recorder in the county where the property is located. Recording fees are $7 for the first page, $5 for each additional page, plus a $5 Auditor's transfer fee per parcel.

Final Accounting and Discharge (Months 12–36)

Iowa law requires an estate to be closed within three years after the date of the second publication of the notice to creditors, absent extraordinary circumstances requiring court approval for an extension.

File the Final Report (Iowa Code § 633.477). This is a complete, itemized accounting of all receipts, disbursements, and the proposed distribution schedule for remaining assets.

Serve notice of the Final Report on all interested parties. If no objections are filed within the prescribed period, the court approves the accounting.

Distribute assets to beneficiaries according to the will or Iowa's intestacy laws.

Obtain signed receipts from each beneficiary confirming they received their distribution.

Petition for discharge. The court issues an Order of Discharge, officially terminating the personal representative's fiduciary responsibilities and releasing the surety bond.

The Complete Guide

This checklist covers the major action items but not every procedural detail — Iowa Code Chapter 633 runs to over 140 pages of statutes. For the complete step-by-step process with form references, deadlines organized as a calendar, and guidance on court filings, the Iowa Probate Process Guide provides the full executor's roadmap in plain English.

For reference on specific topics covered in separate posts: Iowa probate fees and timeline | Iowa small estate affidavit | Iowa Medicaid estate recovery | Iowa intestate succession

See more Iowa guides →