Hearsay is a statement that (1) the person making it (the declarant) does not make while testifying at the current trial or hearing (in other words, the statement is made out of court); and (2) a party offers as evidence to prove the truth of the matter asserted in the statement.

Hearsay is generally not admissible as evidence—but there are many exceptions to hearsay, and statements that are non-hearsay. The law governing hearsay is usually located in the applicable state or federal rules of evidence, which are interpreted and applied by courts in court opinions or cases.

In Iowa, as in other jurisdictions, hearsay is typically defined as an out-of-court statement offered in court to prove the truth of the matter asserted in the statement, and it is generally inadmissible under the Iowa Rules of Evidence (specifically Rule 5.802). However, there are numerous exceptions to this general rule. For example, under Iowa Rule of Evidence 5.803, certain types of statements are not excluded by the hearsay rule, even though the declarant is available as a witness. These exceptions include, but are not limited to, present sense impressions, excited utterances, statements of then-existing mental, emotional, or physical condition, and statements made for medical diagnosis or treatment. Additionally, Rule 5.804 provides exceptions for when the declarant is unavailable, such as former testimony, dying declarations, and statements against interest. It is important for attorneys to carefully examine these rules and relevant case law to determine whether a hearsay statement may be admissible in a given case.