The Department does not have an extension form to obtain additional time to file. A federal extension does not apply for Iowa purposes.

If at least 90% of your total tax liability is paid by April 30, 2024, you will automatically have an until October 31, 2024, to file your return timely. You will not be charged a late file penalty. However, you may owe an IA 2210 penalty for failure to make estimated payments. You will owe interest on any tax still due after April 30, 2024.

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.

How to determine if 90% of the tax you owe has already been paid:

Multiply the amount on IA 1040, line 20 by 90% (0.90).

If the result is equal to or less than the amount on IA 1040, line 30, an extension is automatic.

Example:

Total state and local tax before contributions from IA 1040, line 20 = $5,000

$5,000 x 90% = $4,500

Total credits from IA 1040, line 30 = $4,000

90% of the tax has not been paid. No extension is available to this taxpayer. This taxpayer will owe penalty and interest on the unpaid tax.

Example:

Total state and local tax before contributions from IA 1040, line 20 = $3,000

$3,000 x 90% = $2,700

Total credits from IA 1040, line 30 = $2,850

This taxpayer receives an automatic extension until October 31, 2024 and will pay only interest on the unpaid tax.

If you need to make a tax payment to meet the 90% requirement, you may:

• arrange payment from your bank account, or by credit/debit card through govconnect.iowa.gov
• use the IA 1040V payment voucher form