Extension Requests

Instruction Year
2020

The Department does not have an extension form to obtain additional time to file. A federal extension does not apply for Iowa purposes.

If at least 90% of your total tax liability is paid by June 1, 2021, you will automatically have an additional six months to file your return. You have until December 1, 2021, to file your return timely. You will not be charged a late file penalty. However, you may owe an IA 2210 penalty for failure to make estimated payments. You will owe interest on any tax still due after June 1.

How to determine if 90% of the tax you owe has already been paid:

Multiply the amount on line 56 of the IA 1040 by 90% (0.90).

If the result is equal to or less than the amount on line 66 of the IA 1040, an extension is automatic.

Example:

Line 56 = $5,000

$5,000 x 90% = $4,500

Line 66 = $4,000

90% of the tax has not been paid. No extension is available to this taxpayer. This taxpayer will owe penalty and interest on the unpaid tax.

Example:

Line 56 = $3,000

$3,000 x 90% = $2,700

Line 66 = $2,850

This taxpayer receives an automatic extension until December 1, 2021 and will pay only interest on the unpaid tax.

If you need to make a tax payment to meet the 90% requirement, you may: