Subject to the limitations of the confidentiality laws described above, as well as in the Iowa Code and Iowa Administrative Code, some records in the possession of the Department are public records. For more information, see Iowa Administrative Code rule 701—5.3.
The Iowa Department of Revenue provides access to records in the custody of the Department through Public Records Requests. Requests can be submitted:
Requests must clearly define the specific records you would like to see. This includes specific search terms, keywords, and date ranges, which help improve response time from the Department. The Department may ask clarifying questions about the search terms you provide before completing its search for your requested records.
Timeline
The Iowa Open Records Act in Iowa Code section 22.8(4)(d) allows the Department up to 20 calendar days to determine whether a record is public or confidential.
After determining if the record requested is public or confidential, the Department strives to fulfill the request as soon as resources allow. All records are reviewed by Departmental attorneys to ensure that confidential information is appropriately redacted or removed from the records to be released.
Cost
Pursuant to Iowa Code section 22.3, the Department may charge fees in connection with the search, retrieval, examination, and copying of requested records.
The Department charges an hourly fee for actual Department expenses associated with the search, retrieval, and examination of requested records. The fee is based on the pay scale of the employee(s) involved and other actual costs incurred.
The Department provides the first two hours of search, retrieval, and examination free of charge. The Department will also attempt to minimize hours when possible. A fee deposit may be required. Records will not be released until the fee has been paid in full.
The Department provides up to 10 paper copies free of charge. Additional paper copies of records are 20 cents per side. If files can be provided electronically, copying fees will not apply.
All records must be reviewed by Department staff attorneys prior to release to ensure that all records released are compliant with state confidentiality laws.
Estimates of additional paper photocopies or processing time will be provided to the requestor prior to completing the work.