This guidance applies to tax year 2016. All guidance on federal conformity is subject to change as a result of new legislation that may be enacted by the Iowa legislature or the U.S. Congress. The Department will monitor federal and state activity and update this guidance as needed.
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.