Automatic extension of filing deadline under Section 205 of the Act
This provision provides any individual with a principal place of abode in or any taxpayer with a principal place of business in a disaster area and certain other qualified taxpayers an automatic 60-day extension with regard to any tax filing.
- Iowa Treatment for Tax Year 2018, 2019, and 2020: This provision became effective on December 20, 2019 and is prospective only. It provides a mandatory 60-day extension to file any federal tax return to certain individuals living in, working in, or visiting a declared disaster area or to businesses located in declared disaster areas. This provision does not apply to state tax returns in Iowa. Iowa taxpayers should consult the Department’s website or contact Taxpayer Services for information about state-specific, disaster-related filing deadline extensions, if any apply.