Iowa's opt-out applies to all debtors, regardless of residency.
“A debtor to whom the law of this state applies on the date of
filing of a petition in bankruptcy is not entitled to elect to
exempt from property of the bankruptcy estate the property
that is specified in 11 U.S.C. § 522(d) (1979).” Iowa Code Ann.
§ 627.10. So, if Iowa is the applicable state, the debtor cannot
use the federal exemptions, regardless of debtor's residency.
In re Williams, 369 B.R.470, (Bankr.W.D.Ark.2007) ("The Iowa
opt-out statute applies to 'a debtor,' without reference to or
requirement that the debtor be a resident of Iowa.").