Beginning in 2023, certain business entities are required to file their 2022 and later Iowa income tax returns electronically. See Electronic Filing Requirement for Businesses, Trusts, and Estates for more information about these requirements.

If your business is subject the electronic filing requirement but needs to request a good-cause exception, you must submit an Electronic Filing Requirement Exception Request (78-641) by:

• Email: idrcorptax@iowa.gov
• Mail: Iowa Department of Revenue, PO Box 10465, Des Moines, IA 50306-0465
• Fax: 515-281-3756

You must use one of the above methods to submit the electronic filing requirement exception request. Do not attach the request to a paper filed return. Requests submitted other than described above are not valid requests.

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