Iowa Code
Iowa Code § 450.9 (2026)
Individual exemptions
✓ current as of July 2026
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In computing the tax on the net estate, the entire amount of property, interest in property, and income passing to the surviving spouse, lineal ascendants, lineal descendants, and stepchildren and their lineal descendants are exempt from tax. “Lineal descendants” includes descendants by adoption. [C31, 35, §7312-d1; C39, §7312.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.9; 81 Acts, ch 147, §3, 19] 91 Acts, ch 159, §23, 24; 94 Acts, ch 1046, §10; 97 Acts, ch 1, §2, 8; 2015 Acts, ch 125, §2, 5, 6 Referred to in §450.22, 450.53 2015 amendment by 2015 Acts, ch 125, §2, takes effect July 1, 2016, and applies to estates of decedents dying on or after that date; 2015 Acts, ch 125, §5, 6
\nNotes of Decisions
Cited in 16
cases, 1963–2018 · leading case: Beverly Gardiner Nance v. Iowa Dep't of Revenue, 908 N.W.2d 261 (Iowa 2018).
Beverly Gardiner Nance v. Iowa Dep't of Revenue, 908 N.W.2d 261 (Iowa 2018). “Iowa Code §§ 450.9 , .10(1)–(4). Under federal estate tax law, a marital deduction is allowed for any interest in property which “passes or has passed” from the decedent to his surviving spouse.”
Tyler v. Iowa Dep't of Revenue, 904 N.W.2d 162 (Iowa 2017). “See Iowa Code § 450.9 (1997). That year, the general assembly enacted legislation that eliminated the inheritance tax on property passing to parents, grandparents, great-grandparents, children, stepchildren, grandchildren, and great-grandchildren, among others.”
Varnum v. Brien, 763 N.W.2d 862 (Iowa 2009). “§ 450.9 (surviving spouse exempt from inheritance tax on property passed from decedent spouse); id.”
TREMEL v. Iowa Dep't of Revenue, 785 N.W.2d 690 (Iowa 2010). “Iowa Code § 450.9 (Supp.1997). In addition, tax liens for inheritance taxes cannot be placed upon property inherited by lineal descendants.”
Van Duzer v. Iowa State Dep't of Revenue, 369 N.W.2d 407 (Iowa 1985). “The department of revenue has cross-appealed from that portion of the district court decision which held that certain payments to decedent’s surviving spouse were eligible for spousal exemption and tax rate status under Iowa Code sections 450.9(1) and 450.-10(1). Decedent…”
In Re the Est. of Martin, 710 N.W.2d 536 (Iowa 2006). “” Iowa Code § 450.9 . If an item is exempted from tax on the net estate, it must have been part of the gross estate.”
Sinclair v. Iowa Dep't of Revenue, 201 N.W.2d 77 (Iowa 1972). “) *80 Section 450.9 also makes reference to “net estate”: “450.”
Friday v. Exch. State Bank, 438 N.W.2d 228 (Iowa Ct. App. 1989). “2 which provides: An amount equal to the federal estate tax credit for state death taxes as allowed in the Internal Revenue Code of 1954 is hereby imposed upon every transfer of the net estate of every decedent, being a resident of, or owning property in this state, as herein…”
Haney v. Kitchen, 690 N.W.2d 675 (Iowa 2005). “See Iowa Code § 450.9 (4). On the other hand, Tod Haney’s bequest was not subject to an exemption and was subject to inheritance tax because he was Sylvia’s deceased husband’s grandchild.”
In Re Est. of Jackman, 122 N.W.2d 910 (Iowa 1963). “It would make no difference whether the inheritance tax was paid from Mrs. Jackman's personal account or from tthe funds she was entitled to in the Fay estate.”
Beverly Gardiner Nance v. Iowa Dep't of Revenue (Iowa Ct. App. 2017). “3 The Department sent a letter to the estate dated November 3, 2010, stating in part: “The department of revenue does not accept family settlement agreements to change the calculation of the tax. Refer to the department’s administrative rules [Iowa Administrative Code] rule 86.”
Beverly Gardiner Nance v. Iowa Dep't of Revenue (Iowa 2018). “” See Iowa Code § 450.9 (2009). 3 The Department sent a letter to the estate dated November 3, 2010, stating in part: “The department of revenue does not accept family settlement agreements to change the calculation of the tax.”
— Iowa Code § 450.9(1) — 1 case
Van Duzer v. Iowa State Dep't of Revenue, 369 N.W.2d 407 (Iowa 1985). “The department of revenue has cross-appealed from that portion of the district court decision which held that certain payments to decedent’s surviving spouse were eligible for spousal exemption and tax rate status under Iowa Code sections 450.9(1) and 450.-10(1). Decedent…”
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