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Extensions for taxpayers impacted by 2019 flooding

News | Orders | FAQsMap


News Releases: 

30 Day extension for state taxes due between March 18 and March 31, 2019 (Mar. 19, 2019)

Nine counties receive extension on filing federal and state taxes (Apr. 2, 2019)

Department Extends Iowa Business Tax Return Deadline for Flood Disaster Areas (May 10, 2019)


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Orders from the Director: 

Order 2019-01: Granting Extension Due to Natural Disaster under Iowa Code Section 421.17(30)

Order 2019-03: Granting Extension Due to Natural Disaster under Iowa Code Section 421.17(30)

Order 2019-04: Granting Extension Due to Natural Disaster under Iowa Code Section 421.17(30)

Order 2019-05: Granting Extension Due to Natural Disaster under Iowa Code Section 421.17(30)

Order 2019-06: Granting Extension Due to Natural Disaster under Iowa Code Section 421.17(30)

Order 2019-08: Granting Extension Due to Natural Disaster under Iowa Code Section 421.17(30)

Order 2019-13: Granting Extension Due to Natural Disaster under Iowa Code Section 421.17(30)


Frequently Asked Questions

What if my principal residence or place of business is in the impacted area and you send me a bill for filing or paying late?

You may file a regular Penalty Waiver Request Form. Enter number 5 as the reason and put "2019 Flooding" in the description box. 

What tax returns are included in the extension?

Each extension includes different tax types. Please see the news releases for more information.

What tax payments are included in the extension?

Each extension includes different tax types. Please see the news releases for more information.

Who qualifies for the extension?

Taxpayers whose primary residence or business is in the counties listed on each extension.

What do I need to do to get the extension and not be assessed a penalty?

If you live in one of the impacted counties an extension will be granted with penalty waived as long as you file and pay by the extended due date.

What if I don’t live in one of those counties, can I request an extension? 

The Department does not have an extension form to obtain additional time to file. A federal extension does not apply for Iowa purposes.

If at least 90% of your total Iowa Individual IncomeTax liability was paid by April 30, 2019, you will automatically have an additional six months to file your return. You have until October 31, 2019, to file your return. You will not be charged a late file penalty. However, you may owe an IA 2210 penalty for failure to make estimated payments. You will owe interest on any tax still due after April 30, 2019.

What if I don’t live in one of those counties but cannot pay my tax timely because of the floods? 

Taxpayers impacted by the floods whose principal residence or business is not located in the counties included in the Governor’s declarations who are unable to meet a tax filing obligation can file a request for penalty waiver with the Department pursuant to Iowa Code section 421.27. To request a waiver taxpayers should use the Department Penalty Waiver Request Form.

Does the income tax extension include the date when 529 Contributions can be made to still qualify as a tax year 2018 contribution?

Taxpayers are still required to make contributions to a college savings Iowa plan or Iowa advisor 529 plan on or before April 30, 2019, if they wish to make the election to have those contributions applied to their 2018 taxes.

Does this extension apply for my individual income tax return even if I am receiving a refund or have to make a payment?

Yes it does. Two different extensions were granted for individual income tax returns. You have until the extension deadline to submit your return. If your primary residence is in Clinton, Decatur, Muscatine, or Wapello county, you have until June 30, 2019. If your primary residence is in Fremont, Harrison, Louisa, Mills, Monona, Pottawattamie, Scott, Shelby, or Woodbury county, you have until July 31, 2019.  

Will I be charged interest?

If the balance due remains unpaid after the extended due date, penalty and interest will be calculated using the extended due date. (Ex: If the extended due date is June 30, 2019, then interest will start to accrue on July 1, 2019.)

I filed my quarterly withholding return before July 31, 2019 through eFile & Pay, why was penalty and interest added to the balance due?

For the extension granted on April 2 for Fremont, Harrison, Louisa, Mills, Monona, Pottawattamie, Scott, Shelby, and Woodbury counties: Filing of the quarterly withholding return was extended to July 31, 2019, but payment for withholding tax was not extended. eFile and Pay computes penalty and interest due under normal circumstances. Recompute the penalty at 5% of the tax due instead of 10%. Remit the tax amount, plus 5% penalty and interest.

Do I need to fill out a penalty waiver when I file the return?

No, you do not need to fill out a penalty waiver when you file. 

I was impacted by flooding but I do not live in, or own a business in one of those counties listed.  What do I do?

Unfortunately at this point of time, the Department was only provided with guidance on the counties listed in the extensions. You may file a regular penalty waiver explaining your situation and an examiner will review your information.

I saw that my withholding return can be filed later but do I still have to send in a payment for the withholding taxes on time?

The extension granted on April 2, 2019 does not apply to withholding tax payments.

I purchased a camper to live in while I am displaced because of the flood, do I still need to pay my one-time registration tax?

The one-time registration tax has not been included in the extension to file.  You would need to pay this fee either to the dealer where you made the purchase or with your County Treasurer.  

What about my property taxes, can I get any relief on those?

Property tax relief is not part of any extensions to file.  


Map of Impacted Counties 

Order 2019-01(I); First announced on March 19, 2019

Includes: Returns and payments for all tax types, except property.
Timeline: Original or extended due date between March 18, 2019 and March 31, 2019 
Extended to: April 30, 2019

Orders 2019-04, 2019-08; First announced on April 2, 2019

Includes: Returns and payment for all tax types, except property.
Timeline: Original or extended due date on or after April 1, 2019 but no later than May 31, 2019
Extended to: June 30, 2019

Orders 2019-01(II), 2019-03, 2019-05, 2019-06, 2019-13; First announced on May 10, 2019

Includes: Returns and estimated payments for individual, corporation, estate and trust, partnership and S corporation. 
Also quarterly withholding return, but not deposits.
Timeline: Original or extended due date on or after March 12, 2019 and on or before July 31, 2019.
Extended to: July 31, 2019