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Tax Publications

The publications listed here are general guides rather than detailed discussions of Iowa tax law.

We make every attempt to keep these publications current. However, changes in law or policy may not be immediately reflected in the publications.

The Department encourages viewing and, if needed, printing publications online.  Generally, the Department is unable to provide a printed copy.

General

Audit, Billing, and Collection Rights
Divorce (Tax Implications of Divorce) 
Collections Information
ePayments using EasyPay Iowa
Frequently Asked Questions
Penalty and Interest
Starting a Business in Iowa?
Tax Descriptions and Rates

Income Tax

College Savings Iowa (529 Plan) Deduction
Deemed Repatriation of Deferred Foreign Income (Section 965)
Domestic Production Activities Deduction (DPAD)
Estimated Tax Payments for Individuals
Individual Itemized Deductions for Tax Year 2018
IRA Charitable Distribution Deductions
Like-Kind Exchanges of Personal Property
Moving Expenses Deduction
Section 179 Expensing
State Sales and Use Tax Deduction
Teacher Expense Deduction

Inheritance Tax

An Introduction to Iowa Inheritance Tax

Other Taxes & Fees

Hotel/Motel
Iowa Vehicle Purchase and Lease Information

Property Tax

Iowa Property Tax Overview

Sales & Use Tax

Barbers and Cosmetologists
Cities and Counties: Sales To and Sales By
Clinics: Medical Devices and Equipment
Computers: Is Yours Exempt?
Computer Purchases by Doctors, Attorneys, CPAs and Other Professionals
Construction Contractors
Construction Contracts and Exempt Entities
Construction Contractor Registration with Iowa Workforce Development
Consumer's Use
Discounts, Rebates, and Coupons: How to Apply Tax
Farmers Guide to Iowa Taxes
Food/Restaurants and Grocery Stores 
Information for Agribusinesses
Local Option Tax Questions and Answers
Machinery, Equipment, Computers, Replacement Parts, Supplies - Changes Effective July 1, 2016 (pdf)
Manufacturers and Processors
Multi-Functional Devices
Nonprofit Entities: Sales To and Sales By
Pay Television Clarification
Photography and Retouching Services
Sales and Use Tax Information
Services: Which Ones are Taxable?
Veterinarians

Tax Credits

Earned Income Tax Credit (EITC)
Iowa Solar Energy System Tax Credit Information
Research Activities Credit (RAC)

Withholding Tax

Electronic Reporting of Wage Statements and Information Returns Pub 44-082
Iowa Withholding Tax Information Booklet