Welcome to the Iowa Department of Revenue

The Department has updated its Iowa Composite Return tax guidance. Notably, a new exemption from filing tax year 2022 Iowa Composite Returns (IA PTE-C) is provided for the following pass-through entities:

The Iowa Department of Revenue has released new tax guidance as it relates to 2023 Changes to Iowa Individual Income Tax. This tax guidance is related to individual income tax changes that will become effective for tax years beginning in tax year 2023.

The Iowa Department of Revenue has released new tax guidance as it relates to the Farm to Food Donation Tax Credit.

With recent public concerns shared with the Iowa Department of Revenue following the official public comment period and effective date of the new rule (701—216.3) implementing the taxable service of commercial recreation, the Department is submitting an emergency rulemaking to rescind the new rule and replace it with the prior rule.

The Iowa Department of Revenue has released new tax guidance addressing the electronic filing requirement for businesses, trusts, and estates.

The Department has submitted a new proposed rules to the Iowa Legislature (Pass-through Entity Composite Returns; Register of Eligible Candidates—Assessor, Deputy Assessor; Contact Information—Challenges to Administrative Levies, Drug Tax Stamp), available for public comment through January 3 or January 13, 2023. See individual notices for details.