Short answer

If the estate truly has no assets left (a zero balance), you can typically ask the probate court to accept a final accounting or small‑estate affidavit (when eligible) and enter an order closing the estate and discharging the personal representative. In Iowa the usual steps are: confirm whether probate administration was required or opened, assemble documentation showing assets and payments, give required notices, file the court paperwork for final settlement or small‑estate collection, and obtain a court order closing the estate. See Iowa Code chapter 633 for the probate rules: https://www.legis.iowa.gov/docs/code/633.pdf.

Detailed answer — step‑by‑step

1. Confirm whether you need probate

First, determine whether the decedent’s assets ever required formal probate. If the spouse owned assets jointly with right of survivorship, beneficiary‑designated accounts, or all property that passed outside probate, the court may never have needed to open a full administration. If a probate file exists and you are the personal representative or administrator, proceed to closing steps below. If no probate was opened and assets passed outside probate, you may only need to provide documents to banks or title companies.

2. Assemble the key documents

Collect the documents the court will expect for a final settlement or small‑estate filing. Typical items include:

• Death certificate.
• Letters testamentary or letters of administration (if the court previously appointed you).
• Inventory or list of assets showing values and how each was disposed.
• Records showing payment of debts, funeral expenses, taxes, and administration costs (cancelled checks, bank statements, receipts).
• Bank statements showing any final zero balances or transfers out of estate accounts.
• A proposed final accounting (schedule of receipts and disbursements) and a proposed order closing the estate.

3. If eligible, consider small‑estate procedures

Iowa allows simplified collection methods for small estates or for personal property in certain circumstances so that full administration may not be necessary. Check the Iowa Court Forms and probate guidance to see if a small‑estate affidavit or other collection procedure applies: https://www.iowacourts.gov/for-the-public/iowa-court-forms/ and general probate info: https://www.iowacourts.gov/for-the-public/probate/. If you use a small‑estate affidavit or like procedure, it may eliminate the need for a separate closing order in full probate.

4. Prepare and file a final accounting or petition for discharge

If a full probate file exists, prepare a petition for final settlement and discharge (sometimes called a Petition for Final Settlement and Allowance) and attach your accounting and exhibits showing zero assets remaining. The petition asks the court to:

1. Approve the final accounting;
2. Confirm that all known debts, taxes, and expenses are satisfied (or provide a plan if not);
3. Order distribution to heirs or beneficiaries (if any distribution is required); and
4. Enter an order discharging you as personal representative and closing the estate.

5. Provide required notices

Iowa probate practice requires notice to interested persons (heirs and beneficiaries) and to creditors in many cases. Even if the balance is zero, you should follow notice requirements so no creditor or heir later claims improper procedure. Refer to Iowa probate rules and chapter 633 for notice guidance: Iowa Code chapter 633. The clerk’s office can tell you the court’s local requirements and which parties need service.

6. Attend the hearing or submit documents for entry of order

Some counties allow closing on the papers if there is no opposition; others schedule a short hearing. Submit a proposed order closing the estate and discharging the personal representative. If the judge signs it, the clerk will enter the order; that document is the formal proof the estate is closed.

7. Keep certified copies and finish administrative tasks

After the court signs the closing order, obtain certified copies for banks, the county recorder (if real property involved), and any other third parties. Keep the final accounting and court order in your permanent records. If taxes are relevant, confirm federal and state filings are complete.

Hypothetical example (illustrative)

Hypothetical: You were appointed administrator after your spouse died. The inventory showed an estate checking account, but by the time debts and funeral costs were paid the checking account shows $0. You prepared receipts showing payments, filed a final accounting with the court, served heirs and known creditors with the final accounting, and filed a petition for discharge. The court reviewed the papers, found no outstanding claims, signed the order discharging you, and closed the estate.

Common pitfalls to avoid

• Failing to provide required notice to creditors and heirs. Even when the balance is zero, notice protects you from later claims.
• Not documenting payments and transfers. Keep cancelled checks, bank statements, and receipts.
• Assuming informal transfers are permitted. Banks or title companies may require a court order or certified copy of the will or discharge before releasing property or closing accounts.
• Missing tax filings. Federal or Iowa state final returns may be required before closing the estate.

Where to find forms and statutes

• Iowa Code, probate chapter (general statutory guidance): https://www.legis.iowa.gov/docs/code/633.pdf.
• Iowa Courts — probate information and court forms: https://www.iowacourts.gov/for-the-public/probate/ and https://www.iowacourts.gov/for-the-public/iowa-court-forms/.

Helpful Hints

• Talk to the probate clerk early. County clerks can explain local procedures, required notices, filing fees, and hearing practices.
• Keep a concise, dated file of every receipt, bank statement, and communication—this makes the final accounting straightforward.
• If the estate is small and assets passed outside probate, see whether a small‑estate affidavit or informal collection method avoids court entirely.
• When in doubt about creditor deadlines, potential tax exposure, or complicated transfers, consult an attorney to avoid personal liability as personal representative.
• Ask for certified copies of the closing order; many institutions will only accept certified court copies as proof the estate is closed.

Disclaimer: This article explains general Iowa probate practices and is for informational purposes only. It is not legal advice and does not form an attorney‑client relationship. For advice about your specific situation, contact a licensed Iowa attorney or your county probate clerk.