Iowa Last Will and Testament

Yes. Iowa Code §633A.2703 recognizes holographic wills if they are entirely in the testator's own handwriting and signed. No witnesses or notarization are required for holographic wills. However, typed wills with two witnesses (and ideally notarized for self-proving status) are preferred because they are harder to challenge and easier to probate.

No. Iowa repealed its inheritance tax for deaths occurring after January 1, 2025. As of 2025, Iowa imposes neither an estate tax nor an inheritance tax. Only the federal estate tax applies (over approximately $13.6 million per person). Earlier deaths may still have had Iowa inheritance tax obligations — check the specific date of death.

Iowa's intestate succession laws (Iowa Code §633A.2101 et seq.) apply. For married decedents: the surviving spouse inherits the entire estate if all children are also children of the surviving spouse; otherwise, the spouse takes 50% and the children take 50%. Iowa is not a community property state — all property is subject to intestate rules.

Under Iowa Code §633A.3103, a surviving spouse may elect against the will and claim one-third of the decedent's net estate. The election must be made within 4 months of the will's admission to probate. The right to elect can be waived in a premarital agreement. This prevents disinheritance of a spouse without their knowledge.