Federal Nonconformity Issues

Instruction Year

Nonconformity With The Internal Revenue Code (IRC)

For tax year 2019, Iowa law is conformed with the IRC as it existed on March 24, 2018. For more information see Nonconformity Adjustments Worksheet, and guidance on our Iowa Tax Reform page. This page may be updated periodically.

For the most part, the calculation of Iowa net income is still the same as the calculation for federal AGI. However, the calculation of Iowa net income will be different from the federal AGI calculation when it comes to certain items, such as section 179 expensing.

Disclaimer: Please be advised that this is an informational document. It should not be relied upon or otherwise cited as precedent. This information is subject to change at any time. If a member of the public wishes to request a binding decision, he or she must file a Petition for Declaratory Order pursuant to 701 IAC 7.24.