Following the release of Internal Revenue Service news release IA-2019-02 on March 25, 2019, providing federal tax relief for Iowans in counties damaged by flooding, the Iowa Department of Revenue is providing similar relief at the state level.
Taxpayers whose primary residence or business is in Fremont, Harrison, Louisa, Mills, Monona, Pottawattamie, Scott, Shelby, and Woodbury counties will have until July 31, 2019 to file and pay state individual income taxes and business income taxes due between March 12, 2019 and July 31, 2019. The extension requires no action by residents and businesses in these counties. The extension includes filing of quarterly withholding tax returns but does not apply to withholding tax payment deposits.
This extension is in addition to an earlier news release from the Department that provides taxpayers in counties declared disaster areas by the Governor an extension until April 30, 2019, for state taxes due between March 18, 2019, but no later than March 31, 2019.
More information about state tax relief due to flooding is available on the Department’s website at tax.iowa.gov/2019-flooding.
Other Assistance Available from the Department
Taxpayers impacted by the floods whose principal residence or business is not located in the counties included in the Governor’s declarations who are unable to meet a tax filing obligation can file a request for penalty waiver with the Department pursuant to Iowa Code section 421.27. To request a waiver taxpayers should use the Department’s Penalty Waiver Request Form.
In Iowa, taxpayers are also allowed a six-month extension to file their Iowa income tax return as long as they have paid 90% of the taxes due for the tax year by the due date. The Department understands many taxpayers outside of the counties listed may have a hardship with filing their income tax return by the due date; those taxpayers may take advantage of this automatic extension.
Updated 5/14/19 to include Scott County.
Updated 5/8/19 to include Louisa County.
Updated 4/18/19 to include Pottawattamie, Shelby counties.