| 701.8.1 Definitions. |
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| 701.8.2 Department forms. |
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| 701.8.3 Substitute forms. |
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| 701.8.4 Reserved |
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| 701.8.5 Electronic filing of Iowa income tax returns. |
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| 701.8.6 Electing to receive communications in electronic format in lieu of paper. |
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| 701.8.7 Mandatory electronic filing for certain business entity and fiduciary taxpayers. |
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| 701.8.8 Authorized representatives—powers of attorney and representative certifications. |
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| 701.8.9 Tax return preparers. |
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