If at least 2/3 of your income is from farming or commercial fishing, you may avoid penalty for underpayment of estimated tax in one of the following ways:

1. Pay the estimated tax in one payment on or before January 17, 2023, and file the Iowa income tax return by May 1, 2023, or
2. File the Iowa income tax return and pay the tax due in full on or before March 1, 2023.

If the due date falls on a Saturday, Sunday, or holiday as defined in Iowa Code section 421.9A, then the due date is the following day that is not a Saturday, Sunday, or holiday.