Public Records

The Iowa Department of Revenue provides access to records created by the Department through Public Records Requests. Requests can be submitted:

Requests must clearly define the specific records you would like to see. This includes specific search terms, keywords, and date ranges, which help improve response time from the Department. The Department may ask clarifying questions about the search terms you provide before completing its search for your requested records.

  • The Iowa Department of Revenue is committed to protecting all state and federal tax information and personally identifiable information such as social security numbers. Such information will not be released to the public.

    The Department is required by both state and federal law to keep tax returns and return information confidential. Department employees who improperly disclose confidential information may be subject to severe penalties, including fines and prison time.

    The federal statute which sets forth confidentiality requirements is section 6103 of the Internal Revenue Code. The Iowa statutes are sections 422.20, 422.72, 423.42, 423A.6, 452A.63, 450.68, 450A.12, 450B.7, 453B.10, and 424.12 Code of Iowa.

    Information that is otherwise confidential may be shared with an individual that has submitted a valid Iowa Power of Attorney form. Only information covered by the scope of authority indicated on the Iowa Power of Attorney form may be discussed.

  • The Iowa Open Records Act in Iowa Code section 22.8 allows the Department up to 20 calendar days to determine whether a record is public or confidential.  

    After determining if the record requested is public or confidential, the Department strives to fulfill the request as soon as resources allow. 

  • The Department provides up to 10 paper copies free of charge. Additional paper copies of records are 20 cents per side. If files can be provided electronically, copying fees will not apply.  
     
    All records must be reviewed by Department staff attorneys prior to release. An hourly fee may be charged for actual agency expenses in searching for requested records when the time required for searching for a combination of searching, supervision and copying is in excess of one-half hour.

    Estimates of additional paper photocopies or processing time will be provided to the requestor prior to completing the work.

  • There are limited circumstances by which the Department can release tax information, under Iowa Code section 422.72(7)(a). In most cases, the Department is precluded from releasing any tax information, including returns and return information, and subpoenas, orders, and other process that request confidential tax information are void. Iowa Code section 422.72(3)(b).