Beginning in 2023, certain business entities will be required to file their 2022 and later Iowa income tax returns electronically. Similar requirements will take effect for 2023 Iowa Fiduciary income tax returns.
Additionally, on February 17, 2023, the Director of the Iowa Department of Revenue, Kraig Paulsen, issued Order 2023-01, offering limited relief from the requirement that certain business entities file their returns in an electronic format. The order provides electronic filing relief for “qualified filers”, which are taxpayers who meet all of the criteria specified in the order.
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