On March 19, 2020, the Director of the Department of Revenue issued Order 2020-01 granting certain filing and payment extensions pursuant to Iowa Code section 421.17(30) following the Governor’s Proclamation of Disaster Emergency in response to the recent outbreak of the COVID-19 virus. The Governor has extended the Proclamation several times, including on March 5, 2021.
UPDATE: On March 29, 2021, the Director of the Department of Revenue issued Order 2021-01 granting filing and payment extensions for individual income taxpayers pursuant to Iowa Code section 421.17(30) to provide additional relief to Iowans in light of the ongoing disaster emergency. This new order extends the deadline for filing and paying 2020 Iowa individual income taxes, and the deadline for individuals to make first quarter 2021 estimated income tax payments from April 30, 2021 to June 1, 2021.
IDR Orders & News Releases
- Order 2021-01: Granting Certain Extensions Under Iowa Code Section 421.17(30) (March 29, 2021)
- Iowa extends filing deadline; addresses unemployment compensation (March 29, 2021)
- IDR releases updated State tax guidance: Iowa Small Business Relief Grant Program (January 15, 2021)
- Important upcoming Iowa Department Revenue tax deadline (September 22, 2020)
- Iowa extends tax payment deadlines for certain businesses (August 28, 2020)
- IDR releases new State tax guidance: Iowa Nonconformity CARES Act of 2020 (July 14, 2020)
- Iowa Nonconformity: Coronavirus Aid, Relief, and Economic Security Act of 2020 (June 2, 2020)
- Iowa Small Business Relief Tax Deferral Program continues with second round (May 6, 2020)
- Iowa Issues Order related to Estimated Tax Payments (April 9, 2020)
- Order 2020-03: Granting certain penalty relief under Iowa Code Section 421.17(30) (April 9, 2020)
- Iowa Small Business Relief Tax Deferral Program still accepting applications (April 8, 2020)
- Order 2020-02: Granting certain extensions under Iowa Code Section 441.37(1)(a)(1) (April 2, 2020)
- Order 2020-01: Granting certain extensions under Iowa Code Section 421.17(30) (March 19, 2020)
- Iowa to extend filing and payment deadline for income tax and other tax types (March 19, 2020)
- Iowa to extend income tax withholding deposit due date (March 19, 2020)
- News from the Iowa Department of Revenue - Appeals Operations (March 18, 2020)
- News from the Iowa Department of Revenue (March 18, 2020)
Iowa Small Business Relief Program
To provide financial assistance to small businesses economically impacted by the COVID-19 pandemic, the Iowa Department of Revenue created the Iowa Small Business Relief Tax Deferral program to accept applications for deferrals of return filings and payments due, including a suspension of penalty and interest, between and including March 20, 2020 and April 30, 2020 for either sales tax, withholding tax, or both. All application periods are now complete.
Please note the differences between the first round of the Iowa Small Business Relief Tax Deferral program that ended April 30, 2020 and the second round that ended June 30, 2020:
- Only payments are deferred.
- Sales tax and withholding tax returns must be timely filed on or before the due date. If tax returns are not timely filed, you will be disqualified from the program and late payment and filing penalties will apply.
- Each payment included in the new program is deferred for 30 days. Penalties will apply and interest will begin to accrue if payment is not made by the end of the 30-day deferral period.
- Payments deferred between and including March 20, 2020 and April 30, 2020 are still deferred for 60 days as indicated in the notice you received previously.
Complete and submit a Small Business Relief Tax Deferral application (the application period has ended) to request deferral. Additional details are available within the Frequently Asked Questions below.
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Frequently Asked Questions
This guidance document is intended to answer frequently asked questions from taxpayers relating to these recent events. This page will be updated periodically as questions are received by the Department, so please consult this page regularly before contacting the Department. Additional information from other state agencies and the Governor’s Office can be found at coronavirus.iowa.gov/.
If you have a question that is not answered below, please submit your question through the Request for Tax Guidance. The Department is monitoring the Request for Tax Guidance page to prioritize and get taxpayers the information they need as quickly as possible.