Iowa Administrative Code

authority to subpoena books, papers, and records and has all other subpoena powers conferred upon it by law. Subpoenas in this case shall be issued by the director or the director’s designee. Once a contested case is commenced, subpoenas must be issued by the presiding officer. T…

commencement of contested case proceedings must be in writing and filed with the clerk by email to the address provided in paragraph 7.3(1)“b”; by mail via the United States Postal Service or common carrier by ordinary, certified, or registered mail in care of the clerk to the ad…

7.16(1) The rules of the supreme court of the state of Iowa applicable in civil proceedings with respect to depositions upon oral examination or written questions; written interrogatories; production of documents or things or permission to enter upon land or other property, for i…

7.18(1) Evidentiary hearing. Unless the parties to a contested case proceeding have, by written stipulation representing an informed mutual consent, waived the provisions of the Act relating to such proceedings, contested cases shall culminate in an evidentiary hearing open to th…

This rule is intended to implement Iowa Code chapter 17A. [ARC 8944C, IAB 2/19/25, effective 3/26/25]

Code chapter 17A. Unless otherwise specifically stated, the terms used in these rules promulgated by the department have the meanings defined by the Act. These definitions apply to this chapter unless the text states otherwise: “Act” means the Iowa administrative procedure Act. “…

7.20(1) The record in a contested case shall include: a. All pleadings, motions, and rulings; b. All evidence received or considered and all other submissions; c. A statement of all matters officially noticed; d. All questions and offers of proof, objections, and rulings thereon;…

the director for a rehearing in the contested case with the clerk in one of the manners described in subrule 7.3(1), stating the specific grounds therefor and the relief sought. The application must be filed within 20 days after the final order is issued. A copy of such applicati…

7.22(1) Ex parte communication. A party that has knowledge of a prohibited communication by any party or presiding officer should file a copy of the written prohibited communication or a written summary of the prohibited oral communication with the clerk. The clerk will transfer …

refund denial letters. 7.23(1) Failure by department to mail to last-known address or personally deliver. a. If the department fails to either mail a notice of assessment to the taxpayer’s last-known address or personally deliver the notice to the taxpayer, interest is waived for…

7.24(1) Written request for appeal. Any assessor or conference board wishing to contest the director’s rejection of the conference board’s appointment of an assessor under 701—subrule 10.15(4) or reappointment of an assessor under 701—subrule 103.16(3) shall file an appeal, in wr…

board of review. 7.25(1) Written request for hearing. A member of the board of review who has received a notice of intent to remove from the director and who wishes to contest the removal shall file a written request for a hearing within 30 days after the receipt of the notice of…

7.26(1) Specified license or permit denial and revocation processes. Procedures related to alcohol and lottery license denials and revocations are contained in 701—Chapters 1000 and 1102. Procedures related to sales or use tax permit revocations are contained in 701—Chapter 201. …

Appeals, petitions, and other documents governed by this chapter may be filed electronically, by mail, or in person, in accordance with the limits described below. The headquarters of the department in the Hoover State Office Building in Des Moines, Iowa, will generally be open b…

7.4(1) Computing time. Time shall be computed in accordance with Iowa Code section 421.9A. For electronic submissions, in addition to the requirements described in Iowa Code section 421.9A, local time for the state of Iowa applies. In computing time in accordance with Iowa Code s…

7.5(1) Requirements applicable to all filings under this chapter. a. Signatures. Signatures must meet the requirements of 701—subrule 8.2(6). The signature shall constitute a certification that the signer has read the document; that, under penalty of perjury, the signer declares …

number that is the official identification number of the matter for the purposes of identification. The parties will be notified of the docket number. The number will be placed by the parties on all documents thereafter filed in the proceeding. After the transfer of a case to the…

7.7(1) Information redacted by the department, subject to certain exceptions. Prior to being made available for public inspection, the department will redact from an appeal or contested case the information required by Iowa Code sections 422.20(5) and 422.72(8). “Make available f…

other department action, except licensing, which may culminate in a contested case proceeding, shall file an appeal, in writing, with the department within the time prescribed by the applicable statute or rule for filing notice of application to the director for a hearing. The ap…

700.8(11) Credits against the tax. a. The personal exemption credit. The estate of a decedent and a trust, whether simple or complex, are allowed the same credit against the tax as the credit allowed an individual taxpayer, that is currently $40. The personal exemption credit is …

who are either part-year residents of Iowa or nonresidents of Iowa. e. Other tax credits. All other tax credits set forth in Iowa Code chapter 422, division II, are also available for any estate or trust that meets the criteria for claiming these tax credits. For tax years beginn…

allowed a credit against the Iowa tax for the income tax paid another state or foreign country on Iowa source income. Rule 701—304.6(422) as applied to an Iowa situs trust or estate is illustrated by the following example: Decedent A died a resident of Webster City, Iowa, on Febr…

700.1(1) Definitions. The following definitions cover 701—Chapter 700 and are in addition to the definitions contained in Iowa Code section 422.4. “Administrator” means the administrator of the compliance division of the department of revenue or the personal representative of an …

700.10(1) In general. Iowa Code section 422.27 requires the income tax obligation of an estate or trust to be paid prior to approval of the final report by the court. Iowa Code section 422.27 refers only to the report of the executor, administrator or trustee. In addition, the st…

acquittance may be appealed. An appeal to the director must be in writing and must be made within 60 days of the denial. 701—Chapter 7 shall govern appeals to the director. This rule is intended to implement Iowa Code chapter 17A and sections 421.60 and 422.28. [ARC 0251C, IAB 8/…

700.2(1) Confidential information. The state and federal returns and accompanying schedules, and the taxpayer’s books, records, documents and accounts of any person, firm or corporation are held confidential, except the information which is deemed a public record by state and fed…

700.3(1) Testamentary trusts. The situs of a testamentary trust for tax purposes is the state of the decedent’s residence at the time of death until the jurisdiction of the court in which the trust proceedings are pending is terminated. In the event of termination and the trust r…

700.4(1) Form of return. The form of the fiduciary return shall be prescribed by the director. It shall conform as nearly as possible to the federal fiduciary return. 700.4(2) Required federal returns and schedules. Nonresident estates with Iowa taxable income and trusts with sit…

700.5(1) Automatic extension of time to file. a. If the taxpayer has paid at least 90 percent of the tax required to be shown due by the due date and has not filed a return by the due date, the director will consider that the taxpayer has requested an extension of time to file th…

beginning on or after January 1, 1991. [ARC 7761B, IAB 5/6/09, effective 6/10/09; Editorial change: IAC Supplement 11/2/22]

700.7(1) Interest on unpaid tax. Tax not paid within the time prescribed by law, including the period during an extension of time, draws interest at the rate described in rule 701—10.2(421). Payments made are first credited to penalty and interest due and then to the tax liabilit…

700.8(1) Application of the Internal Revenue Code. Iowa Code section 422.4(16) provides that taxable income of estates and trusts for Iowa income tax purposes is the same as taxable income for federal income tax purposes, subject to certain adjustments specified in Iowa Code sect…

governing the audit of individual income tax returns, the assessment for tax or additional tax due, and the refund of excessive tax paid shall also govern the audit of the fiduciary income tax return and the assessment and refund of fiduciary income tax. This rule is intended to …

context otherwise requires: “Communication” means any method of transfer of data, information, or money by any conduit or mechanism. “Department” means the Iowa department of revenue. “Department form” means a form that is distributed by the department. “Director” means the direc…

8.2(1) Generally. Department forms may be available in electronic format, on paper, or in other formats as prescribed by the director. Communications with the department, for which department forms have been created, shall be carried out using those forms or substitute forms. 8.2…

individual income taxpayers file their Iowa income tax returns electronically. Some businesses, estates, and trusts may be required to file Iowa tax returns electronically. Taxpayers not subject to an electronic filing requirement also have the option to file by paper. When a tax…

that is a registered account holder in GovConnectIowa may elect to receive notices, correspondence, or other communication electronically through GovConnectIowa in lieu of receiving them by mail. 8.6(1) How to make the election. The election must be made by selecting the appropri…

Iowa corporate and fiduciary income and franchise taxpayers, credit unions subject to the moneys and credits tax, and pass-through entities subject to Iowa income reporting requirements, are required to file their annual returns in an electronic format approved by the department …

an authorized representative represents, the authorized representative will receive paper copies of notices, correspondence, or other communication sent to the represented taxpayer. If the authorized representative creates a login and requests and is granted account access for th…

8.9(1) Definitions. Unless otherwise indicated in this rule or required by the context, all words and phrases used in this rule that are defined under Iowa Code sections 421.62, 421.63, and 421.64 shall have the same meaning as provided under those Iowa Code sections. “An enrolle…

800.56(1) In general—eligibility. For tax years beginning on or after January 1, 2024, a public safety officer moving expense tax credit is available for certain unreimbursed moving expenses incurred by individuals who establish residency in Iowa upon taking full-time employment …

900.1(1) State inheritance tax. For deaths occurring on or after January 1, 2025, no state inheritance tax is imposed. For deaths occurring before January 1, 2025, the administrative rules in effect for the year of the death of the decedent contain more information. 900.1(2) Esta…

1.1(1) The secretary of state is the head of the agency. The secretary is an elected official elected for a term of four years. The secretary’s office is on the first floor of the Statehouse, Des Moines, Iowa 50319, telephone number (515)281-6230. The secretary is assisted by the…

chapter 28E are filed, without charge, electronically through the secretary of state website. [ARC 7059C, IAB 8/23/23, effective 9/27/23]

1.12(1) Under Iowa Code chapter 46 the justices of the supreme court, the judges of the district court and associate district court judges must notify the state commissioner of elections of their intention to stand for retention at the general election preceding the expiration of…

1.2(1) All matters involving corporations, profit and nonprofit, organized in Iowa or authorized to do business in Iowa, are handled by the business services division. The office issues all certificates of incorporation for new domestic corporations and issues certificates for au…

1.3(1) All matters pertaining to the secretary of state’s responsibilities under the Uniform Commercial Code are processed by the business services division of the office. See 721—Chapter 30. 1.3(2) The business services division office is located in the Lucas State Office Buildi…