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 formal 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 formal 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. 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. To review the requirements for submitting a Petition, and for the Declaratory Order process in general, click the link below.

    Request for Declaratory Order

  • A formal process for requesting rule making 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 who wish to formally request rule making must submit a written Petition for Rule making with the Department. Every Petition receives a response from the Department, but not every request will necessarily generate rule making. There is no fee to submit a Petition. To review the requirements for submitting a Petition, and for formal rule making requests in general, click the link below.

    Request for Rulemaking