Welcome to the Iowa Department of Revenue

The mission of the Iowa Department of Revenue is to serve Iowans and support state government by collecting all taxes required by law, but no more.

Income Withholding for 2023
IDR has issued new income withholding tax tables for 2023 including an updated withholding estimator.
Rule Reorganization
The Department reorganized its administrative rules under Chapter 701 of the Iowa Administrative Code.
GovConnectIowa Rollout 2
New tax types, functionality, and features are now available in GovConnectIowa.
Upcoming Webinars
Join the Department for our free monthly tax education webinars.

News

IDR Releases Updated Guidance: Iowa Composite Return (IA PTE-C)
January 30, 2023
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:
IDR Releases Updated Tax Guidance: Farm to Food Donation Tax Credit
January 10, 2023
The Iowa Department of Revenue has released new tax guidance as it relates to the Farm to Food Donation Tax Credit.
IDR Releases New Tax Guidance: 2023 Changes to Iowa Individual Income Tax
January 10, 2023
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.
Administrative Rules - Emergency Rulemaking
January 06, 2023
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.
IDR Releases New Tax Guidance: Electronic Filing Requirement for Certain Tax Types
December 27, 2022
The Iowa Department of Revenue has released new tax guidance addressing the electronic filing requirement for businesses, trusts, and estates.
Administrative Rules - Available for Public Comment
December 14, 2022
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.