Iowa Administrative Code - 02/18/2026

Revenue Department [701] | Agency Listing
Chapter 8 FORMS AND COMMUNICATIONS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.8.1 Definitions.
701.8.2 Department forms.
701.8.3 Substitute forms.
701.8.4 Reserved
701.8.5 Electronic filing of Iowa income tax returns.
701.8.6 Electing to receive communications in electronic format in lieu of paper.
701.8.7 Mandatory electronic filing for certain business entity and fiduciary taxpayers.
701.8.8 Authorized representatives—powers of attorney and representative certifications.
701.8.9 Tax return preparers.