Iowa Code
Iowa Code § 633.449 (2026)
Payment of federal estate taxes
✓ current as of July 2026
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All federal estate taxes, distinguished from state inheritance taxes, owing by the estate of a decedent shall be paid from the property of the estate, unless the will of the decedent, or other trust instrument, provides expressly to the contrary. [C66, 71, 73, 75, 77, 79, 81, §633.449] 2008 Acts, ch 1119, §20; 2010 Acts, ch 1138, §59; 2014 Acts, ch 1076, §23
\n633.450 through 633.468 Reserved.\n\nTue Dec 09 21:59:22 2025 Iowa Code 2026, Chapter 633 (154, 4) 99 PROBATE CODE, §633.475\n\n PART 8 ACCOUNTING, DISTRIBUTION, FINAL REPORT, AND DISCHARGE
\nNotes of Decisions
Cited in 15
cases, 1968–2016 · leading case: Matter of Est. of Sheets, 331 N.W.2d 127 (Iowa 1983).
Matter of Est. of Sheets, 331 N.W.2d 127 (Iowa 1983). “Although the will does specify that the tax shall be paid solely from the nonmarital bequests and devises, it does not state that nonprobate property is to be used to satisfy the tax.”
In Re the Est. of Noe, 195 N.W.2d 361 (Iowa 1972). “Section 633.449 requiring payment of estate taxes from the estate does not present a problem here because there were sufficient funds when taken with income (cf.”
Est. of Oxley v. Oxley, 262 N.W.2d 144 (Iowa 1978). “Additionally, all of the federal estate tax (which would be fairly sizable as there is no surviving spouse) would be paid out of the remainder (see Section 633.449, 1975 Code of Iowa), as well as the state inheritance tax on any amounts left over going to residuary beneficiary…”
Brenton Bank, N.A. v. Thompson, 512 N.W.2d 560 (Iowa 1994). “436, and the probate code provision for payment of federal estate taxes, Iowa Code section 633.449. Second, Ole argues that the assessment of a proportionate share of the estate taxes against her elective share is contrary to the will provisions dealing with payment of taxes.”
Bergren v. Est. of Mason, 163 N.W.2d 374 (Iowa 1968). “Although we find no explanation for the amendment of this section by the 61st General Assembly, we are inclined to agree with appellants’ contention that it was done to avoid any possibility of a conflict between sections 633.”
Barlow v. Brubaker, 465 N.W.2d 276 (Iowa 1991). “See Iowa Code § 633.449 (1977). Specifically, that section states: All federal and state estate taxes (as distinguished from state inheritance taxes) owing by the estate of a decedent shall be paid from the property 'of the estate, unless the will of the decedent, or other trust…”
Am. Lutheran Church v. Twedt, 173 N.W.2d 545 (Iowa 1970). “We need not consider the impact of section 633.449 except insofar as it upholds the court’s finding that the estate taxes cannot be taken from the joint property.”
Matter of Est. of Devoss, 474 N.W.2d 542 (Iowa 1991). “The legislature responded to our Kintzinger holding by adopting Iowa Code section 633.449 as a part of the probate code.”
Sheets v. Conklin, 331 N.W.2d 127 (Iowa 1983). “Section 633.449 reads: Payment of federal estate taxes.”
In re the Est. of DeVoss, 474 N.W.2d 542 (Iowa 1991). “The legislature responded to our Kintzinger holding by adopting Iowa Code section 633.449 as a part of the probate code.”
Matter of Est. of Keenan, 519 N.W.2d 373 (Iowa 1994). “These circumstances are (1) the specific direction that "inheritance" taxes are to be paid from the estate residue; and (2) the reality that, in view of the provisions of Iowa Code section 633.449 (1991), this clause would be without significance unless it is applied to taxes…”
In Re Rinaldo Revocable Trust, 696 N.W.2d 41 (Iowa 2005). “Iowa Codé § 633.449. Except as provided in section 633.”
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