Tax Guidance

At the Iowa Department of Revenue, we continually seek ways to maximize our resources to provide our core services and perform our core functions efficiently.

Tax Guidance Requests

If you have questions or feedback on a tax topic that needs further clarity or explanation, please submit a request for guidance using the link below. The Department’s Policy Bureau reviews all submissions to determine the topics most in need of further clarity and explanation. Guidance could come in the form of rulemaking, online publications, communication blasts, or any combination of these.

The goal of focusing our resources on topics and information with broad interest is to provide guidance that can resolve common, yet complex, questions.

The Department also makes it a priority to directly respond to taxpayer guidance requests when appropriate, but please note that the Department does not give individualized tax advice and generally does not make fact-specific determinations outside of the Declaratory Order process. Any oral or written opinion rendered to members of the public by Department personnel not pursuant to a Petition for Declaratory Order is not binding upon the Department, and the Department could take a contrary position in the future.
 

Request Tax Guidance

 

  • The Department’s Declaratory Order process enables taxpayers to secure definitive binding advice as to the applicability of agency-enforced law to a particular set of disclosed facts. Taxpayers may request a Declaratory Order by submitting a written Petition for Declaratory Order with the Department or by using the Petition for Declaratory Order, 76-006.

    Petitions for Declaratory Order can be submitted:

    • Online: GovConnectIowa
    • By email: idrhearings@iowa.gov
    • By mail: Legal Services and Appeals Division, Iowa Department of Revenue, P.O. Box 14457, Des Moines, Iowa 50306-3457
    • In person: the Department’s front desk in the Hoover State Office Building (visitor information)

    Every Petition receives a response from the Department, but not every issue is appropriate for the Declaratory Order process. There is no fee to submit a Petition. Review the requirements for submitting a Petition, and for the Declaratory Order process in general.

    For more information or questions about the process, contact the Legal Services and Appeals Division at idrhearings@iowa.gov or 515-242-5269.

  • A formal process for requesting rulemaking from the Department is also available. This process allows taxpayers to formally request specific changes or additions to administrative rules, as distinguished from an informal guidance request described above. Taxpayers may formally request rulemaking by submitting a written Petition for Rulemaking with the Department or by using the Petition for Rulemaking, 76-007.

    Petitions for Rulemaking can be submitted:

    • Online: GovConnectIowa
    • By email: idrhearings@iowa.gov
    • By mail: Legal Services and Appeals Division, Iowa Department of Revenue, P.O. Box 14457, Des Moines, Iowa 50306-3457
    • In person: the Department’s front desk in the Hoover State Office Building (visitor information)

    Every Petition receives a response from the Department, but not every request will necessarily generate rulemaking. There is no fee to submit a Petition. Review the requirements for submitting a Petition, and for formal rulemaking requests in general

    For more information or questions about the process, contact the Legal Services and Appeals Division at idrhearings@iowa.gov or 515-242-5269.

  • A formal process for requesting rule waiver from the Department is also available. Taxpayers who wish to formally request rule waiver must submit a written Petition for Rule waiver with the Department or use the Petition for Rule Waiver, 76-005.

    Petitions for Rule waiver can be submitted:

    • Online: GovConnectIowa
    • By email: idrhearings@iowa.gov
    • By mail: Legal Services and Appeals Division, Iowa Department of Revenue, P.O. Box 14457, Des Moines, Iowa 50306-3457
    • In person: the Department’s front desk in the Hoover State Office Building (visitor information)

    Every Petition receives a response from the Department, but not every request will necessarily generate a rule waiver. There is no fee to submit a Petition. Review the requirements for submitting a Petition, and for formal rule waiver requests in general.