Iowa Administrative Code - 06/24/2026

Revenue Department [701] | Agency Listing
Chapter 700 FIDUCIARY INCOME TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.700.1 Administration.
701.700.2 Documentation.
701.700.3 Situs of trusts.
701.700.4 Fiduciary returns and payment of the tax.
701.700.5 Extension of time to file.
701.700.6 Reportable income and deductions.
701.700.7 Audits, assessments and refunds.
701.700.8 The income tax certificate of acquittance.