Wills and estate planning in Iowa

Researched 2026-10-20 · confidence: high · 2026 figures

In plain words: in Iowa a will is valid when it's signed in front of 2 adult witnesses. There is no state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2 (a third is a common precaution here)
Handwritten (holographic) will	Not recognised
Self-proving affidavit	Available
Electronic wills	Not allowed
Power of attorney	Notary · Uniform Power of Attorney Act
Health care directive	2 witnesses or a notary
State estate tax	No
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: Iowa Code § 633.279(1).

The will remains valid, but unless two other competent, disinterested witnesses also attest, an interested witness forfeits whatever exceeds their intestate share (Iowa Code § 633.281).

Testator must DECLARE the instrument to be their will. The two witnesses sign at the testator's request, in the testator's presence and in each other's presence (§ 633.279(1)). Holographic wills are valid only if executed outside Iowa in a manner valid there, and must be in writing and subscribed (§ 633.283). No electronic-wills statute was found. The self-proving affidavit can be added at signing or later (§ 633.279(2)).

Power of attorney

Statute: Iowa Code ch. 633B (Iowa Uniform Power of Attorney Act, 2014).

Iowa departs from the uniform act: the POA MUST be acknowledged before a notary, and an agent named in it may not notarize it (§ 633B.105). Hot powers need an express grant (§ 633B.201(1)): trusts, gifts, survivorship, beneficiary designations, delegation, annuity waivers, fiduciary powers, disclaimers, and ch. 638 powers. A non-family agent cannot benefit themselves unless the POA says so (§ 633B.201(2)). Statutory form at § 633B.301.

Health care directive

Called: Durable Power of Attorney for Health Care and Declaration Relating to Use of Life-Sustaining Procedures (living will).

Statute: Iowa Code ch. 144B (durable POA for health care; § 144B.3) and ch. 144A (living will declaration; § 144A.3).

Two adult witnesses, signing in each other's and the principal's presence. Cannot witness: a health care provider attending the principal on the date of signing, that provider's employee, the named attorney in fact, or anyone under 18. At least one witness must not be related to the principal by blood, marriage or adoption within the third degree (§ 144B.3(2)-(3); similar § 144A.3(2)).

Instead of witnesses, the document can be acknowledged before a notarial officer in Iowa (ch. 9B). The directive must be dated. No state-agency form URL was confirmed.

If there's no will: what a spouse gets

The spouse takes everything: all real property the decedent held during the marriage (unless relinquished), all exempt personal property, and all other personal property not needed for debts (Iowa Code § 633.211).

A spouse's right to a share

One-third of real property held during the marriage, all exempt personal property, one-third of other personal property, and one-third of certain revocable-trust property (Iowa Code § 633.238).

Estate and inheritance tax

No state estate tax.

No inheritance tax for deaths on or after Jan. 1, 2025; Iowa's inheritance tax was phased out and repealed (Iowa Code § 450.98). It still applies to earlier deaths.

Probate

Relatively heavy. Affidavit distribution 40 days after death if personal property is $50,000 or less and there is no real property (§ 633.356). Small-estate administration through the clerk if gross probate assets are $200,000 or less (§ 635.1).

Money God drafts a Iowa will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.