Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 39 FILING RETURN AND PAYMENT OF TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.39.1 Who must file.
701.39.2 Time and place for filing.
701.39.3 Form for filing.
701.39.4 Filing status.
701.39.5 Payment of tax.
701.39.6 Minimum tax.
701.39.7 Tax on lump-sum distributions.
701.39.8 State income tax limited to taxpayer’s net worth immediately before the distressed sale.
701.39.9 Special tax computation for all low-income taxpayers except single taxpayers.
701.39.10 Election to report excess income from sale or exchange of livestock due to drought in the next tax year.
701.39.11 Forgiveness of tax for an individual whose federal income tax was forgiven because the individual was killed outside the United States due to military or terroristic action.
701.39.12 Tax benefits for persons in the armed forces deployed outside the United States and for certain other persons serving in support of those forces.
701.39.13 Electronic filing of Iowa individual income tax returns.
701.39.14 Tax benefits for persons serving in support of the Bosnia-Herzegovina hazardous duty area.
701.39.15 Special tax computation for taxpayers who are 65 years of age or older.