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TaxSlayer Pro Knowledgebase Iowa Articles
Iowa Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate - Iowa does not mandate e-filing.
E-File Registration Requirements - Acceptance in the Iowa e-file program is automatic with acceptance in the federal e-file program. E-file providers must remain in good standing with both the IRS and the Iowa Department of Revenue. Iowa will monitor the quality of submissions and an e-file provider deviating from the intent of the federal and Iowa MeF programs risk suspension for participating in Iowa MeF.
Preparer Credentials - Effective January 1, 2020 tax return preparers must provide their PTIN on all returns they prepare and must complete 15 hours of continuing education courses each year. A tax return preparer is any individual who, for a fee or other consideration, prepares 10 or more original or amended returns during a calendar year. See here for more information on the requirements.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – Supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program.
Amended Returns - Schedule IA 102 is included when Form IA-1040 is amended. (Prior to 2020 amending was done using Form IA-1040X.) The amended Iowa return can be electronically filed.
Electronic Signatures – Iowa will permit a taxpayer to sign Iowa Form IA-8453 using any electronic signature method authorized by the IRS for signing federal Form 8879. The use of a signature pads to sign IA-8453 is acceptable. However, TaxSlayer Pro currently does not support electronic signatures on Iowa forms.
General Tax Return Information
Due Date - Individual Returns - April 30
Extensions - Iowa individual and business income taxpayers are not required to file an extension form if they find they cannot meet their annual return filing deadline. Taxpayers will be given an automatic six-month extension to file (until October 31) as long as 90 percent of the tax due was paid by the original due date of the return. No extension form, paper or electronic is required to be filed. Any extension granted is for time to file and does not extend time to pay.
Driver’s License/Government Issued Photo Identification: Iowa does not require Driver's License or Government Issued Photo ID information to be included in the tax return in order to electronically file. Providing driver's license information to Iowa will assist the verification process by the state and may expedite the processing of the return.
Filing Status Information
The taxpayer's filing status on the Iowa return is usually the same filing status as on the federal return. However, married taxpayers have the option of either filing jointly (status 2), married filing separately on a combined return (status 3) or married filing separate returns (status 4) on the Iowa return, no matter how they filed on the federal return.
Residency Status Information for Iowa Returns
Residents: An individual is a resident of Iowa if (1) the individual maintains a permanent place of abode within Iowa or (2) the individual is domiciled in Iowa.
Part-year resident: Individuals who move into or out of Iowa during the year. Part-year residents are subject to taxation on all income while a resident of Iowa and any income from Iowa sources during the period of the tax year that they are a nonresident. Part year residents must complete Form IA 126 with their tax return.
Nonresidents: Individuals who are domiciled outside Iowa but have income from Iowa sources. Nonresidents must complete Form IA 126 with their tax return.
Military Personnel/Military Spouses
Residents: Military personnel who are residents of Iowa upon entering military service, or Iowa is declared as his or her Military Home of Record, remain residents of Iowa for income tax purposes until proof as to change of home of record has been made.
Nonresidents: Nonresident military personnel stationed within Iowa are not required to file an Iowa income tax return unless they have Iowa sourced income of $1,000 or more and their all-source income otherwise meets the filing requirements for an Iowa return.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - Iowa does not mandate e-filing.
Business Return General Information
Due Dates for Iowa Business Returns
Corporations
- Form IA 1120, Iowa Corporation Income Tax Return - Long Form, is due within four months after the close of the corporation’s tax year.
- For a cooperative association, Form IA 1120 is due by the 15th day of the ninth month following the close of the tax year. Certain corporations may qualify to file Form IA 1120A, Iowa Corporation Income Tax Return - Short Form.
S-Corporations - Within four months after the close of the S corporation’s tax year.
Partnerships - Within four months after the close of the partnership’s tax year.
Fiduciary & Estate - Within four calendar months after the end of the tax year.
Business Extensions
Iowa business income taxpayers will be given an automatic six-month extension to file as long as 90 percent of the tax due is paid by the original due date of the return. No extension form (paper or electronic) is required to be filed. If an additional payment is necessary in order to meet the 90% requirement, it must be made by the original due date of the return.
The automatic extension does not change the due date of the return; it only extends the time to file the return and does not extend time to pay. Payments can be made online here.
Amended Business Returns
Iowa Amended Business Returns can be e-filed.
Corporation - Corporate filers should use form 1120X to file an Amended Return. To do this, from the main menu of the Iowa return, select IA Amended Return (Form 1120X). This return is not supported for e-file.
S-Corporation - S Corporation filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Iowa return, select Heading Information > Is this an Amended Return?. This return is supported for e-file.
Partnership - Partnership filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Iowa return, select Heading Information > Is this an Amended Return?. This return is supported for e-file.
Fiduciary - Fiduciary filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Iowa return, select Heading Information > Is this an Amended IA 1041. This return is supported for e-file.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporation S-Corporation/Partnership/Fiduciary Tax Mailing Addresses
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.