Adult Guardianship Periodic Reporting Requirements in Iowa

At a glance

Requirements one by one

First plans and inventory

Iowa Code § 633.669(1)(b) gives the guardian 60 days after appointment to file a verified initial care plan. It covers residence, living costs, health needs, services, social and family contacts, expected visits and requested powers. The appointment order sets the first reporting period's end under § 633.635(1).

The conservator's verified initial financial management plan and attached inventory are due within 90 days under § 633.670(1)-(2). The plan includes a budget and asset management proposal; the inventory contains an oath or affirmation of accuracy as far as information permits. The conservator files the protected person's will with the plan if applicable. Section 633.670(1)(g)-(i), (2) requires copies of the plan and inventory to the protected person, attorney and visitor, if any, plus court-directed recipients; plan objections are due within 20 days of notice mailing, and court review follows at least 20 days after filing.

Continuing reports and account contents

The guardian's verified annual report under § 633.669(1)(c) is due within 60 days after the reporting period closes unless the court orders otherwise for good cause. It addresses living arrangements, payment sources, health and services, work or training, social and family contact, visits, changes to the next care plan, requested powers and whether guardianship should continue.

The conservator files a verified report annually under § 633.670(3), for the period since the preceding report. It gives income, expenditures, a proposed budget and proposed asset plan for the next period. Section 633.671 also requires the account to cover prior balance, receipts, disbursements, investment changes, assets, bond and the protected person's residence and condition.

Review, late filings and final reports

A judge or referee reviews and approves guardian reports under § 633.669(4); § 633.674 tells the court to settle conservator accounts by allowance, disallowance or surcharge. Under § 633.32(1)-(2), the clerk sends notice of delinquent inventories and reports on June 1 and December 1, and reports still delinquent matters to the presiding judge after 60 days. A late inventory can expose the fiduciary to removal under § 633.32(1).

The guardian's final report is due within 30 days after termination, unless extended by the court, under § 633.669(1)(d). Under § 633.670(4), the conservator's verified final report is due within 30 days after removal, upon filing resignation before acceptance, or within 60 days after termination; the court may also order one at another time. Section 633.677 requires a full termination account to the protected person or representative and the court, with notice of the final report served unless waived.

What trips people up

HF 2305 § 18 and § 19 added the protected person's wishes on withholding or withdrawing life-sustaining procedures and hospice placement to both the initial care plan and annual guardian report. The 2026 Code PDF predates that addition. Its operative enrolled text is cited below.

If the conservator later receives or discovers more of the protected person's property, § 633.670(2) calls for a description in the next annual report. Section 633.670(5) sends required conservator reports to the veterans administration when the protected person receives veterans' benefits.

Common questions

Can the court waive the reports? Sections 633.669(1) and 633.670(1), (3) expressly make the guardian's reports and the conservator's initial plan and annual report nonwaivable. The guardian's annual filing date can be changed on good cause under § 633.669(1)(c).

Does a conservator's annual report include a future spending plan? Yes. Section 633.670(3)(c)-(d) requires a proposed next-period budget and asset-management plan with requests for approval.

Statutes and sources

• Iowa Code § 633.635: “the date on which the first reporting period for the guardianship shall end.” Official text, accessed 2026-10-03.
• Iowa Code § 633.669: “An annual report, filed within sixty days of the close of the reporting period, unless the court otherwise orders on good cause shown.” Official text, accessed 2026-10-03.
• HF 2305 §§ 18-19: “The protected person’s wishes related to placement in a hospice program in the event of a terminal condition.” Official enrolled text, accessed 2026-10-03.
• Iowa Code § 633.670: “A conservator shall file a verified report on an annual basis for the period since the end of the preceding report period”. Official text, accessed 2026-10-03.
• Iowa Code § 633.671: “The report and accounting required by section 633.670 shall account for all of the period since the close of the accounting contained in the next previous report”. Official text, accessed 2026-10-03.
• Iowa Code § 633.32: “unless such delinquent inventory or report is filed within sixty days thereafter, the matter shall be reported to the presiding judge.” Official text, accessed 2026-10-03.
• Iowa Code § 633.674: “The court shall settle each account filed by a conservator by allowing or disallowing it”. Official text, accessed 2026-10-03.
• Iowa Code § 633.677: “the conservator shall pay the costs of administration and shall render a full and complete accounting”. Official text, accessed 2026-10-03.