Collections - Billing Codes
01- Estimated: No Return Filed
The Department has no record of a tax return from you for the period shown on the notice. The Department has estimated your tax liability for the period and billed you. Collection action will continue on the estimated amount unless proof of payment or actual figures are received with payment in full. Remember to include penalty and interest on the actual amount up to the postmark date that accompanies payment.
02- Late-filed Return Penalty and Interest
Return was received after the due date. Received date is determined by envelope postmark. View due dates for tax returns
04- State Adjustment per Federal Audit
The Internal Revenue Service has provided the Department with a copy of changes they made to your federal returns for the year(s) shown on the billing notice. The Department has made the same adjustments to your Iowa income tax return. The bill is the result of those adjustments.
05- Returned Check
Your payment received by IDR was received was not acceptable to your financial institution. Common reasons for returned checks include: insufficient funds, stop payment or an incorrect routing number.
06- Return Received Without Payment
The Department received your tax return for the period shown on the billing notice without payment for the amount due. A 5 percent penalty has been assessed. If filed late, a 10 percent penalty has been assessed.
07- Partial Payment Received: Computer Generated Only
The bill you have received has been generated automatically by the system. According to information presented on the tax return filed, additional tax is due and the taxpayer has been billed for that difference. Please check your records regarding the period on your notice for any errors on your return.
08- Overstated Quarterly Estimated Payments
You claimed estimate tax payments on your Iowa individual income tax return. The amount claimed does not match the Department record of your payments. You have been billed for this difference.
09- Monthly Deposits Less than Claimed
When filing your quarterly return, the amount you claimed for your monthly deposits was more than what the IDR actually show you paid. Please check your records to insure proper credit was taken when completing your quarterly return.
The Department has reason to believe collection of the amount due will be jeopardized by any delay. Immediate collection action will be taken on the account.
14- Error in Calculation
Using the information submitted on your return, the Department has calculated a different amount of tax due. Please recheck the mathematics on your return.
15- Partial Payment Received
Your return shows tax due, but only a portion has actually been paid. The Department has billed the remaining balance.
16- Unreported Miscellaneous Income
The Internal Revenue Service has notified our Department that your income for federal tax purposes is greater than recorded on your return. Your Iowa income tax return has been adjusted to reflect this information. When such revisions occur you are required to notify the Department and file an amended Iowa return. We have no records of your amended return to report these adjustments.
17- Adjustment Because of Error on Federal Return
The Internal Revenue Service has notified our Department that there was an error on your federal return. Your Iowa income tax return has been adjusted to reflect this information. When such revisions occur you are required to notify the Department and file an amended Iowa return. We have no records of your amended return to report these adjustments.
18- Jeopardy & Estimated
The Department has reason to believe collection of the amount due will be jeopardized by any delay. This account has been estimated and immediate collection action will be taken on the account.
19- Penalty - Underpayment of Estimated Tax
You did not make sufficient estimated tax payments during the year. The penalty for underpayment of estimated tax applies, and you are being billed for that penalty.
20- Penalty Waiver Denied
There are specific provisions and conditions set by law for "failure to timely file returns." The information you submitted did not meet those conditions.
If you wish to appeal this determination, you may do so by filing a protest with the Department. This procedure is explained in Chapter 7 of the Department's rules and regulations. A copy of this chapter will be sent to you upon request from Iowa Department of Revenue, Hoover State Office Building, P.O. Box 10471, Des Moines, IA 50306-0471.
26- Adjustments to Amended Return
Adjustments have been made to your amended return and resulted in tax liability owed.
27- Net Operating Loss Adjusted
Due to the adjustment regarding net operating loss, an additional amount is due.
28- Unreported Income-Gain from Sale of Property
Capital Gains resulting from the sale of property caused the Department to assess you for this unreported income.
29- Unreported Income - Inheritance
Unreported inheritance tax is due according to information received by the Department. According to our records we do not show you have filed a return to account for this income.
30- Unreported Income / Sales-State Vendor
You have been billed this tax estimate based on information obtained through your employment with the State.
34- No or Late Return Filed
Based on information obtained from the Internal Revenue Service, you either failed to file a state return or filed late.
36- Adjustment for Motor Fuel Credit
The Department has billed you regarding Motor Fuel Credits. In some instances, the credit has been taken twice.
39- Non or Error in Reported Income
Based on information obtained from the Iowa Department of Revenue, tax appears to be owed.
(field audit)-BC 95 is Late filed P & I