701—8.2 (17A) Official forms. The department and the director have developed and provide or prescribe many official forms designed to help persons exercise their rights and discharge their duties under the tax laws and rules, to explain tax laws and rules, to assist in the administration of tax laws and rules, and to assist in general financial administration. Communications with the department, for which official forms have been created, shall be carried out using those forms or approved substitutes. Each direction of every instruction contained within or accompanying official forms shall be followed, and each question within or accompanying every form shall be answered as if the instructions and forms were contained in these rules.
Copies of all official forms, instructions and communication formats may be obtained from the Iowa Department of Revenue, Policy and Communications Division, Hoover State Office Building, P.O. Box 10457, Des Moines, Iowa 50306; by telephoning (800)367-3388 or (515)281-3114 (for large orders of forms: (800)532-1531); by faxing (515)242-6040 or on the department’s Web site at www.iowa.gov/tax.
	 8.2(1) Nature of official forms. Most, but not all, official forms are on paper. As prescribed by the director, communication means other than paper documents may be used for official forms.
	 8.2(2) Mailing addresses. The following post office box numbers should be used when corresponding with the department. All addresses are completed: Des Moines, Iowa 50306.

Box Number	 	 	Addressee	
1792	 	 	Individual Income Tax Returns	
 	 	 	 	
9187	 	 	Motor Vehicle Fuel Tax Returns	
 	 	 	 	
10306	 	 	Deposit Unit	
 	 	 	 	
10411	 	 	Withholding Tax Returns	
 	 	 	 	
10412	 	 	Sales and Use Tax Returns	
 	 	 	 	
10413	 	 	Franchise Tax Returns and Estimated Payments	

10455	 	 	Insurance Premiums Tax	
 	 	 	Household Hazardous Materials	
 	 	 	Environmental Protection Charge	
 	 	 	 	
10456	 	 	Compliance Division	
 	 	 	Examination Section	
 	 	 	 	
10457	 	 	Policy and Communications Division	
 	 	 	 	
10458	 	 	Field Services	
 	 	 	 	
10459	 	 	Property Tax	
 	 	 	Rent Reimbursement Claims	
 	 	 	 	
10460	 	 	Internal Services Division	
 	 	 	Technology and Information Management Division	
 	 	 	 	
10465	 	 	Revenue Operations Division	
 	 	 	Customer Accounts	
 	 	 	Registration Services	
 	 	 	 	
10466	 	 	Individual Estimated Payments	
 	 	 	 	
10467	 	 	Fiduciary and Inheritance Tax	
 	 	 	 	
10468	 	 	Corporation Income Tax Returns and Estimated Payments	
 	 	 	 	
10469	 	 	Property Tax	
 	 	 	 	
10470	 	 	Withholding—Verified Summary of Payments Report	
 	 	 	 	
10471	 	 	Accounts Receivable	
 	 	 	 	
10472	 	 	Hearings Section	
This rule is intended to implement Iowa Code paragraph 17A.3(1)“b.”
[ARC 9875B, IAB 11/30/11, effective 1/4/12]