Iowa Code

Iowa Code § 633.361 (2026)

Report and inventory

✓ current as of July 2026

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Within ninety days after qualification by the personal representative, unless a longer time is granted by the court, the personal representative shall file with the clerk a report and inventory of the property of the decedent, so far as the same has come to the knowledge of the personal representative. The report and inventory shall be verified or affirmed under penalty of perjury. It shall include the following information:

1. Name, age, and residence of decedent.

2. Date of death.

3. Whether decedent died testate or intestate.

4. Name and post office address of the personal representative.

5. Name and post office address of the surviving spouse, if any.

6. Name, relationship, and post office address of each beneficiary under the will if the decedent died testate or of each heir if the decedent died intestate. If any persons take by representation, the personal representative shall list the deceased person through whom those persons take and shall also list the persons taking under that deceased person.

7. If the decedent died testate, the name and address of each child, if any, born to or adopted by decedent after execution of the will.

8. Legal descriptions and estimated values of all the real estate of the decedent in the state of Iowa.

9. Legal descriptions and estimated values of all real estate of the decedent outside of the state of Iowa.

10. Personal property regarded as exempt from execution, with estimated values.

11. All other personal property of the decedent, with estimated values.

12. A listing of all other items, with estimated values, which are subject to inheritance tax for deaths occurring before January 1, 2025, or federal estate tax.\n\nTue Dec 09 21:59:21 2025 Iowa Code 2026, Chapter 633 (154, 4) 83 PROBATE CODE, §633.367\n\n 13. A report concerning any reductions in the amount of unified credit available for federal estate tax purposes. [C51, §1328; R60, §2360; C73, §2370; C97, §3310; S13, §1481-a26; C24, §7319, 11913; C27, 31, 35, 39, §11913; C46, 50, 54, 58, 62, §635.1; C66, 71, 73, 75, 77, 79, 81, §633.361] 83 Acts, ch 177, §36, 38; 84 Acts, ch 1092, §1; 2014 Acts, ch 1026, §129; 2025 Acts, ch 148, §44, 53, 54 Referred to in §450.22, 635.7 2025 amendment to subsection 12 applies retroactively to January 1, 2025, to the estates of decedents dying on or after January 1, 2025; 2025 Acts, ch 148, §54 Subsection 12 amended \n

Notes of Decisions

Cited in 6 cases, 1986–2020 · leading case: Comm. on Prof'l Ethics & Conduct of the Iowa State Bar Ass'n v. Bromwell, 389 N.W.2d 854 (Iowa 1986).

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Comm. on Prof'l Ethics & Conduct of the Iowa State Bar Ass'n v. Bromwell, 389 N.W.2d 854 (Iowa 1986). · cites it 2× “Iowa Code § 633.361 (inventory to be filed within sixty days after qualification by the personal representative) and § 633.”

Lynch v. Merchants Nat'l Bank of Cedar Rapids, 491 N.W.2d 157 (Iowa 1992). · cites it 2× “Iowa Code § 633.361 . The inventory includes a description of all property of the decedent with its estimated value.”

Comm. on Prof'l Ethics & Conduct of the Iowa Bar Ass'n v. Free, 394 N.W.2d 373 (Iowa 1986). “He added he had waived his fees in handling the estate. The evidence supports the commission’s finding that Free violated DR6-101(A)(3), EC6-1, and EC6-4.”

Comm. on Prof'l Ethics & Conduct of the Iowa State Bar Ass'n v. Sytsma, 405 N.W.2d 844 (Iowa 1987). · cites it 2× “See Iowa Code § 633.361 (1987) (inventory must be filed within ninety days of qualification of personal representative).”

In the Matter of the Est. of Robert Earl Siefkas (Iowa Ct. App. 2020). · cites it 2× “See Iowa Code § 633.361 (12). In this case, the court’s order denying the 1.”

Pamela J. Mohr, plaintiff-appellant/cross-appellee v. Jonathon Langerman & Joan Mohr, defendants-appellees/cross-appellants. (Iowa Ct. App. 2014). · cites it 2× “” Iowa Code § 633.361 . In a case that predates the adoption of the Iowa probate code, our supreme court said, “[I]n the absence of any showing to the contrary, [the inventory, including the list of heirs] is presumed to be correct.”

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