Order 2022-02 grants an extension to certain pass-through entities with a short tax year to file their 2022 Iowa Composite Return under Iowa Code section 422.16B. Pass-through entities with a short tax year beginning and ending in calendar year 2022 will have until May 1, 2023, to file their Iowa Composite Return under Iowa Code section 422.16B without incurring a late filing penalty. The Order does not extend the deadline for paying any short-year composite return tax due under Iowa Code section 422.16B, nor does it extend the filing or payment deadline for a pass-through entity’s short-year income tax return (IA 1065, IA 1120S, or IA 1041). This guidance includes further information regarding the filing extension and explains the composite return requirements for fiscal year pass-through entities for tax year 2021.
The Department is excited to announce our new website, revenue.iowa.gov, is launching in one week, on July 9!
Iowa Composite Returns for Tax Years 2022 and Later
Link to Publication
Tax Publication Category
Update date