Iowa Code 633.356: Small Estate Affidavit Contents and Filing

Iowa’s small estate affidavit, authorized by Iowa Code 633.356, lets a successor collect a deceased person’s personal property without opening probate when three conditions are all met: the gross value of the personal property passing by will or intestacy is $50,000 or less, the estate contains no real property, and at least 40 days have passed since the death. The successor signs a sworn affidavit and presents it directly to whoever holds the property — a bank, employer, brokerage, or insurance company — and the holder releases the property without a court order or letters of appointment.¹

The $50,000 cap measures gross value at any point since the death, not just when you file. That matters. If a checking account held $55,000 the day the decedent died and dropped to $45,000 after automatic payments cleared, the estate does not qualify, because the value exceeded the cap at some point. Property that passes outside probate — jointly held accounts with survivorship rights, payable-on-death accounts, and life insurance with a named beneficiary — is not counted toward the $50,000. Life insurance proceeds or other property with no named beneficiary do count, and can themselves be collected through the affidavit.

Who Counts as a Successor

The statute defines “successor” by how the decedent died. If there was a will, the successor is the beneficiary the will names for the specific piece of property being collected. A trustee of a lifetime trust that the will pours property into also qualifies. If the decedent died without a will, the successor is whoever inherits under Iowa’s intestacy laws.¹

There is a third category that catches families off guard. If the decedent received Medicaid benefits, the Iowa Department of Health and Human Services is also a successor and can file its own affidavit to recover what the state paid.

What the Affidavit Must Contain

The affidavit is signed under penalty of perjury, and missing pieces give the holder a reason to refuse. It must include:

The decedent’s full name, Social Security number, and date and place of death.
A statement that at least 40 days have passed since the death, with a certified copy of the death certificate attached.
A statement that the gross value of personal property passing by will or intestacy is $50,000 or less and that the estate contains no real property.
A general description of the specific property to be transferred to each successor.
The name, address, tax identification number, and relationship to the decedent for every successor, including whether any successor is under a legal disability.
If the decedent had a will, confirmation that a copy has been delivered to the clerk of the district court.
A statement that no one other than the listed successors has a right to the property described.
Either a statement that no Medicaid reimbursement is owed, or that any such debt will be paid from the funds received.
For deaths before January 1, 2025, either that no inheritance or other taxes are owed to the Department of Revenue, or that any taxes owed will be paid from the funds received.
A statement that any creditors will be paid from the funds received.
An affirmation under penalty of perjury that the affidavit is true and correct.

The last three items are more than paperwork. By signing, the successor personally promises to pay the decedent’s Medicaid debt, any outstanding taxes (for pre-2025 deaths), and creditors out of the property collected. The affidavit does not extinguish those obligations. It shifts them to the person who signs.¹

Presenting the Affidavit

Once the affidavit is complete, the successor takes it directly to whoever holds the property. No court appointment is required.¹

If there are ownership documents — a certificate of title, a stock certificate — present those along with the affidavit. If the ownership documents are missing, the holder can require a bond large enough to protect it against later claims, or the parties can agree to an indemnification arrangement instead of a bond. The successor also has to provide reasonable proof of identity; the statute leaves the specifics to the holder.

Holders receive strong protection under the statute. Once presented with an affidavit that meets the requirements, the holder is discharged from further liability for that property. It can rely in good faith on what the affidavit says and has no duty to investigate. Releasing property under the affidavit does not make the holder liable for the decedent’s debts, and if someone sues the holder anyway, the court awards attorney fees to the holder when it acted reasonably.¹

If a Holder Refuses

Some holders refuse to release property even when the affidavit looks proper. The successor can sue to compel the transfer, and if the court finds the refusal unreasonable, it awards attorney fees to the successor.¹

Before filing suit, check the affidavit against the list above and confirm identity documents match the holder’s standards. Most refusals trace back to a missing element or an internal policy the affidavit did not address.

Perjury Exposure

Every affidavit under Section 633.356 is signed under penalty of perjury. Knowingly making a false statement of material fact under oath is a class “D” felony under Iowa Code 720.2.²

The realistic risks: understating the value of personal property to squeeze under the $50,000 cap, failing to disclose a known Medicaid debt, or claiming that no other successors exist when they do. Criminal prosecution for an honest mistake is unlikely, but civil exposure is real. Successors who were shortchanged and creditors who were not paid can sue the person who signed.

The 90-Day Medicaid Window

If the decedent received Medicaid benefits and no successor files an affidavit within 90 days of the death, the Department of Health and Human Services can file its own affidavit and claim the property up to the amount of the Medicaid debt. The Department’s affidavit tracks the same requirements, though it can substitute proof of funeral expense payment for the death certificate. If someone with a higher-priority claim under Iowa’s debt classification comes forward within one year of the Department receiving funds, the Department must refund within 60 days. Medicaid reimbursement sits well down the priority order, behind court costs, administration costs, funeral expenses, federal tax debts, medical expenses of the last illness, and state tax debts.³

For families of a Medicaid recipient, the 90-day window is the reason to act promptly. Filing your own affidavit, with the Medicaid debt honestly disclosed and paid from the funds as the statute requires, keeps distribution in the family’s hands rather than the state’s.

What Changed for 2025 Deaths

Section 633.356 was amended in 2025, with changes applying to deaths on or after January 1, 2025. The old rule allowed estates that contained real property to still use the affidavit if the real property passed to inheritance-tax-exempt persons as joint tenants with survivorship rights. That exception is gone. Under the current statute, the estate cannot contain any real property.¹

The change tracks Iowa’s repeal of the inheritance tax for deaths on or after January 1, 2025. The old exception depended on inheritance-tax-exempt status, and that status became meaningless once the tax was gone. For anyone administering an estate where death occurred before 2025, the old joint-tenancy exception still applies.

Steps Before You Sign

Order the certified death certificate early. Iowa vital records can take several weeks, and you have to wait 40 days after death to file anyway, so request extra certified copies as soon as you can. Most holders will not process the affidavit without one attached.

Inventory the personal property carefully. Confirm the gross value never exceeded $50,000 at any point since the death, not just what remains today. Confirm the estate has no real property whatsoever if the death occurred in 2025 or later.

If there is a will, deliver a copy to the clerk of the district court before you present the affidavit anywhere. The affidavit must state that delivery has already happened, so the sequence matters. If the decedent died without a will, verify your standing as an intestate heir under Iowa law before signing — every statement in the affidavit, including your claim to be a rightful successor, is made under oath.

1
Iowa Legislature. Iowa Code 633.356 – Distribution of Property by Affidavit
2
Iowa Legislature. Iowa Code 720.2 – Perjury, Contradictory Statements, and Retraction
3
Iowa Legislature. Iowa Code 633.425 – Classification of Debts and Charges