Welcome to the Iowa Department of Revenue

On July 1, 2023, Iowa's three major revenue generating agencies – Iowa Department of Revenue, Alcoholic Beverages Division, and Iowa Lottery – formed a single agency to make it easier to do business in Iowa. The Department of Revenue is now better positioned to provide all Iowans with information about revenue collections, compliance, licensing, and permits.

Government Alignment Bill
Aligning Iowa Lottery and the Alcoholic Beverages Division with Iowa Department of Revenue will bring Iowa's primary revenue generating enterprises together to create a more convenient, full-service customer experience.
Upcoming 2023 Webinars
Join the Department for our free monthly tax education webinars.
Rule Reorganization
The Department reorganized its administrative rules under Chapter 701 of the Iowa Administrative Code.
Income Withholding for 2023
IDR has issued new income withholding tax tables for 2023 including an updated withholding estimator.


IDR extends 2022 Pass-Through Entity Tax Election Deadline
December 04, 2023

The Department has extended the deadline to make a Pass-Through Entity Tax (PTET) election for tax year 2022 from January 2, 2024 to April 30, 2024. As a result, a tax year 2022 PTET election must be made by the later of the following dates:

Bottle Bill Updates: UPC Upload
November 15, 2023

The 2022 Iowa General Assembly enacted and Governor Reynolds signed Senate File 2378, a bill that made changes to Iowa’s beverage container deposit and redemption law, commonly known as the “bottle bill.” Beginning November 15, 2023, Iowa Code section 455C.5(1)(b) requires the registration of universal

Changes are coming for Iowa individual income tax filers
November 13, 2023

Des Moines, Iowa – Be prepared. Changes are coming next tax season for Iowans who file individual income tax returns. Individuals who file Iowa income tax, fiduciary, and inheritance taxes can now make payments and manage their accounts through GovConnectIowa, the State’s secure online tax and licensing portal.

Administrative Rules - Available for Public Comment; Adopted & Filed
November 07, 2023
The Department has submitted a new proposed rule (Retirement Income Exclusion) to the Iowa Legislature, available for public comment through November 21, 2023. The Department previously submitted a proposed rule (Capital Gain Exclusion), which has been adopted and filed, effective December 6, 2023.
Important Changes for Iowa Tax Filers
October 26, 2023

The Iowa Department of Revenue is in the third phase of a multi-year initiative aimed at modernizing and simplifying procedures for both individual taxpayers and businesses across the State of Iowa.

IDR Announces 2024 Individual Income Tax Brackets and Interest Rates
October 25, 2023

Des Moines, Iowa – The Iowa Department of Revenue has finalized individual income tax brackets for the 2024 tax year (applicable for taxes due in 2025) and the 2024 interest rate, which the agency charges for overdue payments.