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.