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Permanent LinkIowa Administrative Code - 03/22/2023
Revenue Department [701] | Agency ListingChapter 405 COMPOSITE RETURNS FOR TAX YEARS BEGINNING ON OR AFTER JANUARY 1, 2022 | Chapter Listing (Official Version - PDF format)
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| 701.405.1 Composite returns. |  |
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| 701.405.2 Definitions. | |
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| 701.405.3 Filing and payment for pass-through entities. | |
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| 701.405.4 Nonresident member determination. | |
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| 701.405.5 Exceptions to the composite return requirement. | |
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| 701.405.6 Election out of the composite return tax requirement. | |
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| 701.405.7 Determination of composite return tax. | |
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| 701.405.8 Filing for nonresident members—composite tax credits. | |
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| 701.405.9 Composite returns for nonresidents who are not members of a pass-through entity. | |
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