States / Iowa

Iowa

Last checked Oct 22, 2026

Iowa practitioners use about five state logins for tax and payroll work, run by four agencies. The Department of Revenue moved every tax onto GovConnectIowa, built on FAST Enterprises' GenTax, in five November rollouts from 2021 to 2025 under RFP 20001. No contract total has been published. The $89.9 million figure often quoted is the 2019 Gartner business case estimate that the Legislative Services Agency repeated, not a contract amount. The state checkbook shows about $78.4 million paid to FAST by the Department of Revenue from FY 2021 through FY 2026. Unemployment insurance is split in two. Employers still file UI tax in MyIowaUI, while claims moved on 6/3/2025 from a mainframe system dating to the early 1970s to IowaWORKS, built by Geographic Solutions under a contract reported at $9.96 million plus more than $3.1 million a year. A 2017 UI modernization contract with On Point Technology was paid $3.75 million before the work moved to Geographic Solutions. Iowa has no state paid family and medical leave program.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Kim Reynolds
    • Director of Revenue: Mary Mosiman Iowa Department of Revenue
    • Executive Director: Beth Townsend Iowa Workforce Development
    • Iowa Health and Human Services Director: Kraig Paulsen Iowa Department of Health and Human Services
  • Secretary of State: Paul D. Pate Iowa Secretary of State

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue Iowa employer numbers: the Department of Revenue (the withholding permit number, in GovConnectIowa) and Iowa Workforce Development (the unemployment insurance account number, in MyIowaUI). The move to GovConnectIowa changed the Department of Revenue's numbers: withholding permits issued after November 15, 2021 have 9 digits, older 12-digit permits were given new 9-digit numbers, and every taxpayer was also issued an IDR ID. Iowa has no state paid family and medical leave or disability insurance program with its own employer account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Iowa Workforce Development (IWD), Unemployment Insurance Tax Bureau

Iowa's taxable wage base fell from $39,500 in 2025 to $20,400 in 2026, with the formula in Iowa Code 96.1A now one-third of the statewide average weekly wage times 52, as amended by 2025 Acts chapter 125. For 2026 Contribution Rate Table D, the lowest allowed by law, is in effect, with rates of 0.000% to 5.400%; new employers pay 1.000% and new construction employers 5.400%. IWD mails 2027 rate notices in November, and its 2027 figures were not yet posted on 2026-11-03.

Taxable wage base

2027: not published
2026: $20,400
Indexed: the greater of 33 1/3% of the statewide average weekly wage used the previous year to set maximum weekly benefits, times 52 and rounded up to the next $100, or the FUTA wage base (Iowa Code 96.1A(36)). IWD's historical table shows $39,500 for 2025 and $20,400 for 2026. source Public record

New employer rate

2026: 1% Rank 4 of the table in effect, but not less than 1.000%. New construction employers get Rank 9: 5.400% for 2026 (7.000% in 2025). New government employers: 0.100%. source Public record

Rate range

2026: 0% to 5.4%, Contribution Rate Table D (lowest of four tables, set by the fund balance on the July 1 computation date) Nine ranks by benefit ratio: Rank 1 0.000% up to Rank 9 5.400%. source Public record

Other assessments

• Temporary emergency surcharge: A uniform percentage of contribution rates, collected only in a quarter when interest is owed on federal advances (Iowa Code 96.7(11)); no statement that it applies for 2026 was found. source Public record

Rate notices

Notice of Tax Rate mailed in November for the coming year.. Protest: In writing, within 30 days of the rate notice date, mailed to the Unemployment Insurance Tax Bureau, citing an error in the rate or a favorable claims decision. source Public record

Filing

Quarterly wage detail report and contribution payment, filed in myIowaUI
Due: The last day of the month following the quarter (April 30, July 31, October 31, January 31); next business day if on a weekend or holiday (Iowa Admin. Code 871-23.8)
Electronic filing: IWD says employers must submit the quarterly wage detail report and payment electronically, and all UI tax charges must be paid electronically.
myIowaUI source Public record

FUTA credit reduction

None. No outstanding federal advance: the Treasury's Title XII table for November 2, 2026 lists only California and Texas. Iowa does not appear in DOL's table of credit reductions for 2010 to 2025 or on its potential 2026 list. source Public record

Recent and coming changes

• Jan 1, 2026 Taxable wage base formula in Iowa Code 96.1A(36) is now 33 1/3% of the statewide average weekly wage times 52 (amended by 2025 Acts, chapter 125); the base fell from $39,500 (2025) to $20,400 (2026). source Public record
• Jan 1, 2026 Rate tables are now Contribution Rate Tables A to D, four tables of nine ranks; Table D is in effect for 2026 (IWD's history lists table 8 for 2025). 2025 Acts chapter 125 also amended Iowa Code 96.7. source Public record

The 2026 figures are IWD's, dated October 2025. IWD says the State Experience Rate on the Notice of Tax Rate is the rate to use for federal Form 940 certification.

Not confirmed: 2027 taxable wage base, rate table and new employer rates: not posted on 2026-11-03; IWD mails rate notices in November. Voluntary contributions: none found on IWD's pages or in Iowa Code 96.7 or rule chapter 871-23. The before-2026 rate computation PDF (https://workforce.iowa.gov/media/2878/download?inline) is a scanned image with no text layer, so earlier components could not be compared. What 2025 Acts chapter 125 changed in the wage base formula (the earlier percentage) was not read; only the current text of Iowa Code 96.1A was.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Iowa uses its own certificate, the IA W-4 (44-019), due within 15 days of hire; with no IA W-4 on file the employer withholds at an allowance amount of zero. Iowa withholds at a flat 3.8 percent: supplemental wages are withheld at 3.8 percent when federal tax is withheld on them at a flat rate. Illinois is Iowa's only reciprocal state (form 44-016), and nonresidents working in Iowa are otherwise withheld on at the same rate as residents, with no day or dollar threshold stated.

Withholding certificate

IA W-4 (44-019), Employee Exemption Certificate. Within 15 days, each new hire and rehire completes and signs an IA W-4. Employers may keep computing withholding from the most recently furnished IA W-4, with extra steps for IA W-4s dated 2023 or earlier. With no certificate on file: If for any reason the employee does not complete an IA W-4, the employer withholds at an allowance amount of zero (Iowa Administrative Code rule 701-307.3(3)"a"). An employee who does not expect to owe tax during the year may claim exemption on the IA W-4, within the Department's income limits. source Public record

Supplemental wages

2026: 3.8%. If federal income tax is withheld on the supplemental wages at a flat rate, Iowa tax is withheld at the highest rate applicable to individuals, 3.8 percent. If the supplemental payment is included with the regular wage payment, the two are combined and the tables or formulas are used (Iowa Administrative Code rule 701-307.2(1)"c"). source Public record

Withholding tables

Iowa Individual Income Tax Withholding Formula, effective January 1, 2026 (released November 2025), with weekly, biweekly, semimonthly, monthly and annual tables (2026). Four-step formula: wages less a deduction by marital status, times 3.80 percent, less allowances. The 2026 formula and IA W-4 were revised for the federal One Big Beautiful Bill Act changes that Iowa follows through automatic conformity.

Reciprocity

Agreements with Illinois. Employee form: Employee's Statement of Nonresidence in Iowa (44-016). An Illinois resident working for wages in Iowa files 44-016 with the employer so the employer withholds Illinois tax instead; the employee must notify the employer within 10 days of a change of residence. source Public record

Nonresidents working here

From the first day: employers doing business in Iowa withhold from the wages of nonresident employees working in Iowa at the same rate as for residents, except Illinois residents under the reciprocal agreement. Convenience of the employer: null: the Department's withholding pages do not address employees working remotely for an Iowa employer. Iowa Withholding Tax Information, Nonresident Wage and Salaries. source Public record

Deposits and returns

• quarterly: Less than $6,000 tax a year (less than $1,500 a quarter; less than $500 a month).. Due Return and payment by the last day of the month following each calendar quarter.
• monthly: $6,000 to $120,000 tax a year ($500 to $10,000 a month).. Due Payments for the first two months of each quarter by the 15th of the following month; the third month is paid with the quarterly return, due the last day of the month after the quarter.
• semimonthly: More than $120,000 tax a year (more than $10,000 a month; more than $5,000 semimonthly).. Due 1st to 15th: by the 25th of that month; 16th to month end: by the 10th of the following month; six payments a quarter, then the quarterly return by the last day of the month after the quarter.

Quarterly withholding return, due the last day of the month following the quarter, for every registered period (zeros if no wages were paid). W-2 and 1099 filing: see data/inforeturns/iowa.json. Withholding returns are submitted electronically through the Department's online services; semimonthly payments and returns must be filed electronically. GovConnectIowa source Public record

Recent and coming changes

• Jan 1, 2026 New 2026 withholding formula, tables and IA W-4 reflecting federal One Big Beautiful Bill Act changes that lower individual income tax liability beginning in 2026 (press release of November 3, 2025). source Public record

No Iowa local income tax withheld by employers was found in the Department's withholding pages.

Not confirmed: The 2027 Iowa withholding formula was not yet published when checked. No statement on a convenience of the employer rule was found.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Iowa residents and part-year residents claim an out-of-state tax credit on the IA 130 for income tax paid to another state, a local jurisdiction outside Iowa or a foreign country, carried to IA 1040, line 15 and limited to the Iowa tax on the same income. A part-year resident's income from the period of nonresidence is kept out by a credit, not a subtraction: the IA 1040 taxes all income, and the IA 126 nonresident and part-year resident credit (IA 1040, line 13) removes the tax on the share of income from outside Iowa. Nonresidents get no out-of-state credit, and Iowa is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

IA 130 Out-of-State Tax Credit (41-130), one for each state, local jurisdiction outside Iowa or foreign country. Line: IA 130, line 23 (full-year residents) or line 27 (part-year residents), carried to IA 1040, line 15. Limit: The smaller of (1) the Iowa tax (IA 1040, line 14) times the percentage of Iowa gross income taxed by the other jurisdiction to total Iowa income (lines 13, 16 and 17), and (2) the income tax imposed by the other jurisdiction and paid by the taxpayer and through pass-through entities (line 22), not withholding or estimated payments. The credit must not exceed the Iowa tax on the same income. Covers: Income tax owed to another state, a local jurisdiction outside Iowa, or a foreign country. Yes: local jurisdictions outside Iowa are covered, with a separate IA 130 for each. Foreign taxes: Yes: foreign country income taxes qualify; include federal Form 1116 when it is required with the federal return. Foreign tax passed through by a mutual fund qualifies with a Form 1099-DIV or similar statement. Pass-through entity taxes: Yes: a pro-rata share of income tax paid by a pass-through entity on a composite return or as an entity-level tax in another jurisdiction, as shown on a schedule from the entity (line 21), reduced by any refund from a refundable credit the other state gave the owner for that tax. Without the entity's schedule there is no credit. Attach: All IA 130 schedules, the return filed with the other state, local jurisdiction or foreign country, the pass-through entity's supplemental schedule if claiming entity-paid tax, and federal Form 1116 for foreign tax when required federally. S corporation income apportioned outside Iowa through the IA 134 S Corporation Apportionment Tax Credit cannot also get the out-of-state credit. Lump-sum distribution tax is figured on a separate IA 130. A married couple filing separately in Iowa but jointly elsewhere uses only the taxpayer's share of the income. IA 1040 Expanded Instructions 2025, Line 15; Iowa Administrative Code rule 701-304.6. source Public record

Part-year residents: income while a nonresident

Nonresident credit On the IA 126, Iowa-source income for a part-year resident is all income received while living in Iowa plus Iowa-source income received while a nonresident. The non-Iowa income is used to figure the initial tax but is not itself taxed. Schedule IA 126 (include a copy of it and of the federal return with the IA 1040). Line: IA 126, line 34, carried to IA 1040, line 13 (Credit for Nonresident or Part-Year Resident). source Public record

Part-year residents: credit for the period of residence

Available. A part-year resident may claim the IA 130 only on income earned while an Iowa resident that was also taxed elsewhere, and only income included on the IA 126 qualifies. Lines 24 to 27 prorate the other jurisdiction's tax by the share of its taxed income that Iowa also taxed; total Iowa income comes from IA 126, line 13. IA 130 (lines 24 to 27, part-year residents). source Public record

Nonresidents: reverse credit

No. Nonresidents may not claim the out-of-state credit; they are taxed on Iowa-source income through the IA 126 credit method, at the same rate as residents. source Public record

Local income taxes

Iowa's own local income surtaxes (school district surtax and county Emergency Medical Services surtax, for the district of residence on December 31) are figured on IA 1040, line 19 as the line 18 balance times the surtax rate; the IA 130 itself covers local income taxes of jurisdictions outside Iowa. source Public record

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Nonresidents paid for work in Iowa and other states by a railway, airline, merchant marine company or interstate motor carrier are taxed on that pay only by their state of residence. source Public record

Reciprocity with Illinois is covered on the withholding page. The IA 126 is a credit against tax on all income, which is how Iowa keeps out a part-year resident's nonresident-period income; it is not the credit for taxes paid to other states.

Not confirmed: Iowa Code 422.12 (out-of-state credit) and rule 701-304.6 not read; facts are from the Department's 2025 expanded instructions. UDITPA or Compact apportionment status not researched from a primary source. No 2026 change found.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file Form IA 1120 by the last day of the fourth month after the tax year (April 30, 2026 for calendar 2025), with an automatic six-month extension only if at least 90% of the correct tax is paid by the original due date. S corporations (IA 1120S) and partnerships (IA 1065) are due the same day, April 30, 2026, with an automatic six-month extension when no Iowa tax is owed. Corporations, LLCs, nonprofit corporations and limited partnerships file a biennial report with the Secretary of State between January 1 and April 1: corporations in even-numbered years ($60), LLCs, nonprofits and limited partnerships in odd-numbered years, with the fee set by the Secretary of State; missing it by 60 days is a ground for administrative dissolution.

Corporate return

Corporate income tax. Form IA 1120, Iowa Corporation Income Tax Return. Due: On or before the last day of the fourth month after the expiration of the tax year. For tax year 2025: Apr 30, 2026. Fiscal years: Fiscal year: the last day of the fourth month after the end of the fiscal year. A short period return is due 45 days after the original federal due date. Cooperatives have until the 15th day of the ninth month after the close of the tax period. source Public record

Corporate extension

Automatic. Six months, but only for a taxpayer that has paid 90% or more of its correct tax by the original due date. None; any payment needed to reach 90% is made by the original due date (GovConnectIowa or the 1120V voucher). At least 90% of the correct tax must be paid by the original due date; a taxpayer that falls short gets no extension and owes penalty and interest on the additional tax.

S corporations

Form IA 1120S, Iowa Income Tax Return of S Corporation. Due: On or before the last day of the fourth month following the close of the tax year. For tax year 2025: Apr 30, 2026. An S corporation that owes no Iowa tax automatically has 6 more months to file, with no request form. If it makes the PTET election or owes built-in gains or passive investment income tax, the 6-month extension applies only if at least 90% of that tax is paid by the original due date. source Public record

Partnerships

Form IA 1065, Iowa Partnership Return of Income. Due: On or before the last day of the fourth month following the close of the tax year. For tax year 2025: Apr 30, 2026. A partnership that owes no Iowa tax automatically has 6 more months to file, with no request form; a partnership making the PTET election gets the extension only if at least 90% of the tax is paid by the original due date. source Public record

Individuals

Form IA 1040. For tax year 2025: Apr 30, 2026. No extension form: with at least 90% of the tax paid by the April 30 due date, the return may be filed by October 31. source Public record

Other business returns with a fixed date

• Form IA 1120F, Iowa Franchise Tax Return (financial institutions): The last day of the fourth month after the close of the taxable year, or 45 days after the federal due date (excluding extensions), whichever is later; April 30, 2026 for calendar 2025. Banks, savings and loan associations and other financial institutions subject to the franchise tax. source Public record

Annual report

Filed with the Iowa Secretary of State through Fast Track Filing (Secretary of State).

The next LLC, nonprofit and limited partnership reports are due January 1 to April 1, 2027; the next corporation reports in 2028. The Secretary of State's forms and fees page (which the site's start-up step cites for LLC, LLP and nonprofit fees) refused automated reads, so only the statutory corporation fee is shown.

The pass-through entity tax is covered separately.

Not confirmed: LLC, LLP, nonprofit and limited partnership biennial report fees, and the LLP biennial report rule: sos.iowa.gov/businesses/business-entity-forms-and-fees returned 403 (the site's start-up step lists $30 online or $45 on paper for an LLC or LLP and no fee for a nonprofit). Any late fee for a biennial report. Whether any due date changes for tax year 2026.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Iowa requires sales and use tax to be filed and paid electronically by monthly filers (those collecting $1,200 or more a year) and by hotel and motel, automobile rental and construction equipment excise filers, and withholding to be paid electronically by semimonthly depositors (more than $120,000 a year); failing to pay electronically when required costs 5% of the tax for sales, use and fuel tax. Late filing and late payment each cost 5% of the unpaid tax when less than 90% of the correct tax was paid, and both can apply. Interest is 10% a year (0.8% a month) for 2026 and 9% a year (0.8% a month) for 2027.

Interest on unpaid tax

Iowa Code section 421.7: the average monthly prime rate for the preceding October through September, rounded to the nearest whole percent, plus two percentage points, set for the calendar year. The monthly rate is the annual rate divided by 12, rounded to the nearest tenth of a point (0.8% a month for both 2026 and 2027); the daily rate is the annual rate divided by 365 (0.027397% for 2026, 0.024658% for 2027). For 2027 the prime rate averaged 6.83%, rounded to 7%, plus 2 gives 9%. Iowa Code section 421.7. source Public record

When tax must be paid electronically

• Sales and use: Monthly filers: $1,200 or more in sales and use tax per year; seasonal filers collecting $1,200 or more in four or fewer months. Annual filers (less than $1,200) may file on paper. Methods: GovConnectIowa or ACH credit. ACH credit must be initiated a day before the due date; a taxpayer with an ACH debit block must give the bank the Department's Company ID, 9426004574. Penalty for paying another way: 5% of the tax due if the payment is not received electronically through GovConnectIowa or ACH credit as required (sales and use and fuel tax). source Public record
• Other: hotel and motel, automobile rental and construction equipment excise taxes: All: filed and paid monthly and electronically, regardless of the amount collected. Methods: GovConnectIowa. source Public record
• Withholding: Semimonthly depositors: more than $120,000 tax per year (more than $10,000 per month; more than $5,000 semimonthly) must make payments twice each month electronically and file the quarterly return electronically. Methods: GovConnectIowa or ACH credit. source Public record
• Other: fuel tax: Required electronic payment (the Department's penalty summary applies the electronic payment penalty to fuel tax); threshold not stated. Methods: GovConnectIowa or ACH credit. Penalty for paying another way: 5% of the tax due if not paid electronically as required. source Public record

Penalties

Late filing

Covers: Sales, use, withholding, fuel, franchise and income taxes. 5% of the unpaid tax if the return is not filed by the due date and less than 90% of the correct tax was paid. A further $1,000 penalty applies for each return still not filed 90 days after a demand letter. C corporations, S corporations, financial institutions and partnerships that fail to timely file a no-tax-due return pay the greater of $200 or 5% of the imputed Iowa liability. Maximum: $25,000 for the specified-business no-tax-due penalty. Minimum: $200 for the specified-business no-tax-due penalty. Iowa Code sections 421.8 and 421.27 and Iowa Administrative Code chapter 701-10, as summarized by the Department. source Public record

Late payment

Covers: Sales, use, withholding, fuel, franchise and income taxes. 5% of the unpaid tax if less than 90% of the correct tax was paid by the due date. Both the late filing and late payment penalties can apply ("You may be subject to both of the above penalties"). Iowa Code section 421.27. source Public record

Estimated tax, individuals

Charged as penalty. Figured on IA 2210 as a per day interest charge for the days each installment is paid late, determined the same way as for federal purposes. Safe harbor: No penalty if timely payments equal or exceed the prior year's tax liability (the prior year must cover 12 months) or are at least 90% of the tax on the current year's annualized taxable income. High income taxpayers (prior year federal AGI over $150,000, or $75,000 married filing separately) may need more than 100% of the prior year's tax; the IA 1040ES instructions give the percentage. Estimated tax is required when $1,000 or more is expected to be owed for tax years beginning on or after January 1, 2026 ($200 before). The penalty may be waived for casualty, disaster or other unusual circumstances, or for a taxpayer who retired after age 62 or became disabled, with reasonable cause. Form: IA 2210 (IA 2210F for farmers and fishers; IA 2210 Schedule AI for the annualized method). source Public record

Estimated tax, corporations

Charged as penalty. Safe harbor: Applies to C corporations, financial institutions and S corporations or partnerships owing built-in gains, excess net passive income or PTET, when $1,000 or more of Iowa income tax is expected. No penalty if timely payments equal or exceed the prior year's tax liability (12-month prior year), the tax at current year rates on the prior year's income, or the tax on the current year's annualized income. The penalty cannot be waived under Iowa Code section 421.27. Form: IA 2220. source Public record

Penalty relief

Submit a Penalty Waiver Request (78-629) by GovConnectIowa (faster), fax or mail, one form per penalty, choosing from 17 listed reasons; reasons 3 to 17 need supporting documents. Iowa law does not allow waivers for reasonable cause beyond the listed reasons. Reasons include paying at least 90% of the correct tax on time, death or serious illness, records destroyed by fire, flood or another act of God, reliance on written Department advice, and EFT funds delayed for reasons beyond the taxpayer's control. Relief beyond the list may be sought through the Abatement Application (96-131) for doubtful liability or effective tax administration; abatement decisions are discretionary and cannot be appealed. First-time or good history: Reason 2: the taxpayer filed and paid on time for at least 36 months before the period (not available for individual, fiduciary, corporation, partnership, composite or franchise taxes, or for annual sales tax or withholding filers). How: Penalty Waiver Request (78-629), or GovConnectIowa. source Public record

Other penalties

• Audit or examination deficiency. 5% of the unpaid tax. source Public record
• Fraud, frivolous filing or willful failure to file. 75% of the fraudulent claim or unpaid tax; cannot be waived. source Public record
• Frivolous return civil penalty. $500. source Public record
• Failure to file 90 days after a demand letter. $1,000 for each unfiled return listed, in addition to the failure to file penalties. source Public record
• Not using the required method of filing (sales and use and fuel tax returns not reported through GovConnectIowa). 5% of the tax due. source Public record
• Failure to pay electronically when required (sales and use and fuel tax). 5% of the tax due. source Public record

Recent and coming changes

• Jan 1, 2027 Interest rate falls from 10% to 9% a year for 2027 (monthly rate stays 0.8%) source Public record
• Jan 1, 2026 Individual estimated tax threshold rises from $200 to $1,000 for tax years beginning on or after January 1, 2026 source Public record

Individual income tax cannot be paid by ACH credit. Annual sales and use tax filers (under $1,200 a year) are not required to file electronically. The Department's interest table lists 0.8% a month for both 2026 and 2027 even though the annual rate falls from 10% to 9%.

Not confirmed: The method for figuring the corporate IA 2220 penalty was not stated on the pages read. No penalty specific to withholding paid by another method was stated; the 5% electronic payment penalty on the summary page is listed for sales and use and fuel tax. Whether Iowa pays refund interest at the same rate was not confirmed.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Iowa does not follow IRS disaster postponements automatically. By rule, when the governor declares a natural disaster the director may extend due dates for up to one year and suspend penalty and interest, announcing any relief publicly. In its 2024 storm guidance the department offered only penalty relief on request, stating that the relief was not an extension of any due date.

When the IRS postpones deadlines

Announces relief case by case If a natural disaster is declared by the governor in any area of the state, the director may extend for a period of up to one year the due date for the filing of any tax return and may suspend any associated penalty or interest for any affected taxpayer whose principal residence or business is located in the covered area, if the director determines it necessary for the efficient administration of the tax laws. Discretionary, for the covered area of a governor's natural disaster declaration. The rule does not mention IRS or FEMA actions. Iowa Admin. Code r. 701--10.8, implementing Iowa Code section 421.17(30). source Public record

Taxes covered

Under r. 701--10.8: the due date for the filing of any tax return, at the director's discretion. The July 2024 penalty relief covered missed deadlines to file or pay Iowa taxes. Not covered: The July 2024 guidance states that tax penalty relief is not an extension of the due date for any return or payment. source Public record

State-declared disasters

Yes, and only these are named in the rule: relief under r. 701--10.8 follows a natural disaster declared by the governor. The 2024 guidance listed the governor's disaster proclamations by date and county. source Public record

How to get relief

Persons eligible for an extension under r. 701--10.8 must complete any application or form the department requires. For the 2024 penalty relief, submit a penalty waiver request on GovConnectIowa or Form 78-629 after a late file or late pay penalty is assessed for a deadline missed because of the disaster. Penalties: Destruction of records by fire, flood, or act of God that interferes with timely filing or payment is a ground for waiving the late filing and late payment penalties, with a rebuttable presumption that an act of God 30 days or more before the due date did not interfere (r. 701--10.7(3)"e"). source Public record

Where relief is posted

Disaster Emergency Tax Penalty Relief (Iowa Department of Revenue)

Recent changes

• Mar 26, 2025 Chapter 701--10, including r. 701--10.8 on disaster area extensions, in its current form under ARC 8946C. source Public record

The penalty relief page is dated July 16, 2024 and lists governor proclamations from April 26 to July 16, 2024. The rule says the director will give notice through press releases, media and the department's website.

Not confirmed: Iowa Code section 421.17(30) was not read directly. Whether ARC 8946C changed the substance of r. 701--10.8 or only re-adopted it. Whether the department used r. 701--10.8 to extend any due date in 2025 or 2026.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $27.4B; Individual income tax payments and SECA tax $6.9B; Business income taxes $1.7B; Excise taxes $403M; Estate and trust income tax $154M; Estate tax $67M; Unemployment insurance tax $55M; Railroad retirement tax $15M; Gift tax $1.3M. source Public record

Filers moving in and out, 2022 to 2023

33,544 returns (57,011 people) with $2.1B of income moved in from other states; 35,958 returns (58,478 people) with $2.3B moved out, a net loss of $0.3B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Iowa Department of Inspections, Appeals, and Licensing, Wage and Child Labor Unit

Iowa's minimum wage is $7.25 an hour, set in Iowa Code 91D.1 as of January 1, 2008, so it stays $7.25 in 2026 and 2027. Employers may take a tip credit of up to 40%, so tipped employees who get more than $30 a month in tips must be paid at least $4.35, and any new employee may be paid $6.35 for the first 90 calendar days. Most retail and service businesses grossing under $300,000 a year are exempt, and cities may not set a higher minimum wage.

Rate

$7.25 from Jan 1, 2008
$7.25 from Jan 1, 2008 No change scheduled. source Public record

How it is set

Fixed in law Iowa Code 91D.1(1)(a); employers pay the state rate or the current federal minimum wage, whichever is greater source Public record

Other rates

• Most small retail and service establishments grossing less than $300,000 a year are not required to pay the minimum wage (2026) source Public record

Tipped employees

2026: cash wage $4.35, tip credit $2.90 Tip credit up to 40% of the minimum wage, for employees of a restaurant, hotel, motel, inn or cabin who customarily and regularly receive more than $30 a month in tips; tips plus wage must average at least $7.25.
2027: cash wage $4.35, tip credit $2.90 No change scheduled. source Public record

Youth and training wages

$6.35. Initial employment rate for any new employee, regardless of age, for the first 90 calendar days with the employer. source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Poster

Your Rights Under Iowa's Minimum Wage

Iowa Code 364.3(12) bars cities from setting a minimum or living wage above state or federal law and voided earlier ordinances on and after March 30, 2017.

Not confirmed: County preemption (the county powers statute) not fetched; only the city limit in Iowa Code 364.3(12) was read. Whether Iowa sets a salary threshold for exempt employees above the federal level: not checked.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Iowa has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no rate, wage base, split or employer filing for 2026 or 2027. No enacted voluntary paid family leave insurance program was found either.

No paid leave or disability insurance employer account appears in this site's employer ID research for the state (withholding with the Department of Revenue, unemployment insurance with Iowa Workforce Development).

Not confirmed: No Iowa agency page or statute was found that states Iowa has no paid family leave insurance program; status none rests on the absence of any program. News reports say a 2025 law gave paid parental leave to state government employees (an employer benefit, not a payroll contribution program) and that bills for a statewide family and medical leave insurance program (for example SF 109 and HF 2631) were filed in the 2025 to 2026 General Assembly; none of this was confirmed from legis.iowa.gov. The U.S. Department of Labor Women's Bureau paid leave page names New Hampshire, Vermont and Virginia as the states with voluntary paid family or medical leave insurance programs, but it lists the states with mandatory programs only on an interactive map that could not be read as text.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Iowa does not require private employers to give paid sick leave, vacation or holiday pay, and since March 30, 2017 cities and counties may not set employment leave or benefit terms beyond state or federal law. Iowa has no state family and medical leave law beyond the federal FMLA, but employers of four or more must give up to eight weeks of leave for disability from pregnancy and childbirth when their own leave plans give less. Vacation is paid at separation only if the employer's policy or agreement provides for it.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: A city or county may not adopt, enforce or administer an ordinance, motion, resolution or amendment providing terms or conditions of employment that exceed or conflict with federal or state law on a minimum or living wage, any form of employment leave, hiring practices, employment benefits, scheduling practices or other terms of employment. Any such local measure adopted before March 30, 2017 is void and unenforceable from that date. (Iowa Code 364.3(12) (cities) and 331.304(12) (counties), from 2017 Acts, ch 20) source Public record

Family and medical leave

Iowa has no state family and medical leave law for private employers; it relies on the federal FMLA. The Iowa Civil Rights Act's pregnancy disability leave (up to eight weeks) is listed under other leave.

Vacation and PTO at the end of employment

Employer policy controls Under the Wage Payment Collection Law, wages include vacation, holiday, sick leave and severance payments due under an agreement with the employer or the employer's policy, and all wages earned are due by the next regular payday after suspension or termination; where an agreement or policy provides pro rata vacation accrual, the increment is in proportion to the part of the year actually worked. The Department of Inspections, Appeals, and Licensing says an employee is paid for accrued unused vacation at the end of employment only if the employer has a contract, policy or procedure to pay vacation to departing employees. (Iowa Code 91A.2(7)(b) and 91A.4) source Public record

Other leave the law requires

What was checked: Checked the Iowa Code sections on local preemption (364.3, 331.304), wage payment at separation (91A.2, 91A.4), the Department of Inspections, Appeals, and Licensing wage FAQ, and statutes on jury service (607A.45), voting (49.109), military and Civil Air Patrol leave (29A.43), crime witnesses (915.23), volunteer emergency services providers (100B.14), pregnancy (216.6), elective office (55.1) and organ donation (70A.39). The jury statute (607A.45) and the witness statute (915.23) only bar discharge or other penalties for serving and require no time off or pay, so they are not listed; the organ, bone marrow and blood donation leave in 70A.39 is for state employees only. The Department says Iowa law does not require sick time, vacation or holiday pay. Paid family and medical leave insurance: Iowa has no state program (see the site's paid leave page for Iowa).

Not confirmed: No Iowa court opinion or agency statement on use it or lose it vacation policies was read. Whether any 2026 bill on sick or family leave passed a chamber was not checked on legis.iowa.gov. Iowa Workforce Development and the Iowa Civil Rights Commission were not searched for leave guidance beyond the statutes. Firecrawl was not needed for Iowa; for the run as a whole, Firecrawl results did not report a creditsUsed figure.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Iowa's state sales and use tax rate is 6 percent, and most cities and counties add a 1 percent local option sales tax (there is no local option use tax). A remote seller must collect Iowa sales tax and local option tax once its gross revenue from Iowa sales reaches $100,000 in the prior or current calendar year, starting the first day of the next month that begins at least 30 days after it first crosses.

State rate

6%, since Jul 1, 2008 Iowa Code 423.2 source Public record

Local taxes

Yes, collected by the state. Most local jurisdictions impose a 1 percent local option sales tax (LOST); within a county some cities may have it and others not, and a jurisdiction may enact it on January 1 or July 1. There is no local option use tax. Sellers collect applicable local option tax with the state tax and report it on the Iowa sales tax return (Department examples; Iowa Code 423.14A ties remote sellers' duty to local option taxes under chapter 423B). Rate lookup source Public record

Remote sellers

$100,000 (transaction count repealed Jul 1, 2019); counts gross: all revenue from Iowa sales, including exempt sales, wholesale sales, sales for resale and sales on which a marketplace facilitator collected tax sales; immediately preceding calendar year or current calendar year; since Jan 1, 2019. If a remote seller first exceeds the threshold in the current year, it must collect starting the first day of the next calendar month that starts at least 30 days after it first exceeded, and keep collecting through the end of that year and all of the next year. A seller with only out-of-state locations needs one permit. $100,000 or more (the threshold is met at $100,000). The 2018 law (SF 2417) covered sellers that exceeded a revenue or transaction level; the Department says that effective July 1, 2019 the test is a sales revenue level, and the current Iowa Code 423.14A(3)(a) has only the $100,000 gross revenue test (2019 Acts, ch 152, in its history). The exact repealing provision was not read. source Public record

Marketplace facilitators

Must collect ($100,000 or more in Iowa sales made or facilitated; the facilitator collects state and local option tax on all taxable Iowa sales through its marketplace, whatever the marketplace seller's location or volume. Iowa law does not let the facilitator and seller agree that the seller will collect.), since Jan 1, 2019 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Sales and use tax permit (Iowa Business Tax Permit Registration, 78-005, or online in GovConnectIowa), Free Register A permit is effective until the owner cancels it or the Department suspends or revokes it; the seller may begin collecting as soon as it is issued. Remote sellers use the same registration. source Public record

Filing

• annual: less than $1,200 in sales and use tax a year
• monthly: $1,200 or more in sales and use tax per year (hotel and motel, auto rental and construction equipment taxpayers always monthly)
• seasonal: $1,200 or more in sales and use tax in four or fewer months per year

Due: Monthly and seasonal: on or before the last day of the following month. Annual: on or before January 31 after the calendar year.
Electronic filing: Monthly and seasonal returns must be filed and paid electronically through GovConnectIowa; annual returns may be filed electronically or on paper.
GovConnectIowa source Public record

Certificates

Resale: Iowa Sales/Use/Excise Tax Exemption Certificate (31-014), obtained from customers buying for resale
Exemptions: A seller must obtain a properly completed Iowa Sales Tax Exemption Certificate from any purchaser claiming exemption. source Public record

The Department's remote seller page dates the marketplace facilitator and remote seller rules both to January 1, 2019 (Iowa Code 423.14A) and to July 1, 2019 (the revenue-only test); both dates are recorded.

Not confirmed: Whether Iowa allows any vendor discount (timely filing allowance) is not stated on the pages read. Whether the Department accepts the Streamlined or Multistate Tax Commission certificates in place of form 31-014 is not stated on the pages read. The 2019 act that removed the 200-transaction test was not read; the July 1, 2019 date is the Department's. No recent or coming rate or nexus change found; local option sunsets and new jurisdictions are posted by the Department and were not reviewed one by one. Reduced rates or exemptions for food were not read.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Iowa statute limiting or barring a seller's credit card surcharge was found. The Consumer Credit Code says a cash discount of five percent or less in a consumer credit sale is not a finance charge, but it does not address surcharges on bank cards. No Department of Revenue guidance on sales tax on a card surcharge was found.

The rule

No Iowa statute on a seller's credit card surcharge was found.

Cash discounts

In a consumer credit sale (credit from the seller or on a seller credit card, not a lender credit card), a cash discount of five percent or less of the stated price, offered for paying by cash, check or the like, is not part of the finance charge for the Code's maximum charge limits. No broader rule on cash discounts was found. (Iowa Code 537.1301(21)(a)(1); 537.1301(13)) source Public record

Sales tax on the surcharge

Not stated No Department of Revenue rule or guidance on a seller's credit card surcharge was found. Iowa Code 423.1 defines sales price as the total consideration for the sale without deduction for the seller's costs, including any other expenses of the seller, but does not name card fees. Rules 701 IAC chapters 200 to 230 were searched for "credit card", "surcharge" and "convenience fee", and chapter 203 (elements included in and excluded from sales price) has no such provision. source Public record

What was checked: Read the Iowa Code 2026 chapters 537 (Consumer Credit Code), 714 (theft, fraud and related offenses, which holds the consumer fraud provisions), 535 (money and interest), 536C (lender credit cards), 554D (electronic transactions), 423 (Streamlined Sales and Use Tax Act) and 8A (Department of Administrative Services) as PDFs from legis.iowa.gov and searched each for "surcharge" and "credit card". The only surcharge provisions are a dishonored check surcharge in 537 and a 911 surcharge exemption in 423; no provision on a seller's card surcharge was found. House Study Bill 324 of the 91st General Assembly, a proposed Ways and Means committee bill, concerns interchange fees on taxes at the point of sale, not surcharges. The revenue rules in 701 IAC chapters 200 to 230 were read as PDFs; the hits are in the telecommunications chapter (217), accounts receivable paid by a card company (202), a sourcing example (205) and finance charges on credit cards (211), none on card surcharges. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: Iowa Department of Revenue web guidance on card surcharges could not be searched: the site search page renders by script and the sales and use tax guide URL tried returned a page-not-found page (https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/iowa-sales-and-use-tax-guide). Other Iowa Code chapters (for example 554, Uniform Commercial Code, and 524, banking) were not searched for a surcharge provision.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Pass-Through Entity Tax (PTET)

Partnerships and S corporations, including LLCs taxed as either but not publicly traded partnerships or disregarded entities, can elect each year to pay Iowa income tax at the entity level at the individual rate (3.8% from 2025) on their Iowa-source income, regardless of owners' residency. The election is made on the IA 1065 or IA 1120S or on an election form in GovConnectIowa, by six months after the return's original due date, and is irrevocable for the year. Owners get a refundable credit for their share of the PTET paid, reduced by the PTET rate; Iowa's Department of Revenue says that after Public Law 119-21 the election is no longer scheduled to expire.

Law

Iowa Code 422.16C. House File 352 (2023 Iowa Acts, chapter 78), signed May 11, 2023. First tax year 2022. Ends: Applies only to tax years for which the federal limitation on individual deductions under IRC section 164(b)(6) applies; Iowa DOR says the election is no longer scheduled to expire because of Public Law 119-21. source Public record

Who can elect

Business entities taxed as partnerships or S corporations for federal and Iowa income tax purposes that must file an IA 1065 or IA 1120S, including general partnerships, LLCs, LLPs and LPs. Not publicly traded partnerships under IRC section 7704, and not single-member LLCs or other disregarded entities on their own. No owner-type limit on the election; it binds the entity and all owners. Insurance company and credit union owners exempt from Iowa income tax under Iowa Code 422.34 cannot claim the PTET credit. An entity that is itself a partner or shareholder of another electing entity is allowed the credit, and can use it against its own PTET. source Public record

Election

For tax years 2023 and later, make the election on the IA 1065 or IA 1120S, or submit a PTET election form through GovConnectIowa before filing the return. An authorized person of the entity: anyone with authority to sign the IA 1065 or IA 1120S and bind the entity. Deadline: Six months after the original due date of the IA 1065 or IA 1120S (for a calendar year return originally due April 30, the following October 31). Made each year. No: irrevocable and binding on the entity and all owners for the year. DOR may give relief for an election submitted by mistake. source Public record

Rate

2026: 3.8% (the individual rate under Iowa Code 422.5) Same as 2025.
2025: 3.8% (the individual rate under Iowa Code 422.5) The entity's Iowa taxable income, allocated and apportioned to Iowa, without regard to the residency or entity type of any owner. No net operating loss deduction and no QBI deduction. source Public record

Estimated payments

Required for tax years beginning on or after January 1, 2024, in the same manner as corporations: generally quarterly if PTET after credits will exceed $1,000. The prior-year safe harbor is not available to a partnership that did not elect PTET in its prior year, or to an S corporation that did not elect or owe built-in gains or passive investment income tax that year. Underpayment is figured on Form IA 2220. source Public record

Return

IA 1065 (partnerships) or IA 1120S (S corporations); the tax is due with the return. Due Original due date of the IA 1065 or IA 1120S: April 30 for calendar year filers (DOR's example). source Public record

Owner credit

Each owner gets a credit for its share of the PTET actually paid, in the ratio of its share of the entity's taxable income, reduced at the entity level by a percentage equal to the PTET rate (the credit is the share of tax times 100% minus the individual rate). Yes: any credit over the owner's tax is refundable. Instead of a refund, the owner may have the overpayment credited to the next year's tax. A nonresident individual need not file an IA 1040 if the only Iowa-source income is from electing entities and the PTET credits equal or exceed the Iowa tax; estates and trusts must still file. source Public record

Recent and coming changes

• Jan 1, 2025 Rate falls to 3.8% for tax years beginning on or after January 1, 2025, following the individual rate (2024 Iowa Acts, chapter 1094); the owner credit reduction follows the same rate. source Public record
• Iowa DOR (FAQ updated December 22, 2025): because of Public Law 119-21 the PTET election is no longer scheduled to expire; it is available for any tax year in which the IRC section 164(b)(6) SALT limitation applies. source Public record

Earlier rates: 8.53% for 2022 and 6% for 2023, per DOR. The 2024 rate was not read.

Not confirmed: Estimated payment due dates for electing entities: DOR says they follow the corporate rules (Iowa Code chapter 422, subchapter VII; 701 IAC chapter 505) but the dates were not read. Extension rules for the IA 1065 and IA 1120S were not read. Whether Iowa gives residents a credit for another state's PTET was not found on the DOR PTET page. How owners claim the credit on the IA 1040 (form and line) was not read on the DOR page.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporation income tax

Iowa follows the Internal Revenue Code as amended (rolling conformity since tax year 2020), and both individuals and corporations start from federal taxable income, so most of Public Law 119-21 flows through automatically, including the deductions for tips, overtime, car loan interest and seniors, which the Department of Revenue says Iowa follows. Iowa allows federal bonus depreciation and section 179 as federal for current assets. The one legislative change found is 2026 Iowa Acts, Senate File 2492 (signed May 15, 2026), which excludes net CFC tested income from the corporate base for tax years beginning in 2026 and later.

Follows the Code

Rolling: follows the Code as it changes. Iowa Code chapter 422 (2018 Iowa Acts, chapter 1161); Iowa Code section 422.7 (net income)
The Department says Iowa automatically conforms with any changes to the Internal Revenue Code except as specified by Iowa law. The Iowa Code itself was not read. source Public record

Starting point

Individuals: federal taxable income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Adopted. No act needed (rolling conformity); 2026 Iowa Acts, Senate File 2492 (signed May 15, 2026) changed the treatment of net CFC tested income only. Years: 2025 and 2026, following federal effective dates; SF 2492: tax years beginning on or after January 1, 2026
The Legislative Services Agency (September 16, 2025) says rolling conformity automatically integrates many sections of Public Law 119-21, including the tips and overtime deductions. The Department says the Iowa W-4 cannot reflect the new deductions for 2026, so taxpayers may see larger refunds. source Public record

Provision by provision

Other differences

• Net CFC tested income (section 951A): excluded from the Iowa corporate income tax base for tax years beginning on or after January 1, 2026 (SF 2492), as GILTI was excluded for 2019 to 2025. source Public record
• FDDEI: Iowa fully conforms with the section 250(a)(1)(A) deduction for FDII (2019 to 2025) and FDDEI (2026 and later). source Public record

Guidance from the state

• Impact of One, Big, Beautiful Bill Act on Employee Withholding
• GILTI / NCTI and FDII / FDDEI
• Sep 16, 2025 Legislative Services Agency, Fiscal Topics: Federal Tax Changes, State Rolling Conformity

Recent and coming changes

• Jan 1, 2026 2026 Iowa Acts, Senate File 2492, signed May 15, 2026: excludes net CFC tested income from the corporate income tax base, retroactive to tax years beginning on or after January 1, 2026. source Public record

Iowa individuals start from federal taxable income (Iowa Code section 422.7, as the Legislative Services Agency quotes it), which is why the below-the-line federal deductions reach the Iowa return.

Not confirmed: Iowa Code sections 422.3 and 422.7 were not read directly; method and starting point rest on Department and Legislative Services Agency statements. No Department statement on section 174A or section 163(j); status follows the rolling-conformity rule in the brief. Senate File 2492 text and any other 2026 Iowa tax acts were not read; IDR's 2026 forms and instructions were not yet checked.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Iowa has no law requiring employers to put pay in job postings or to disclose pay to applicants or employees, and no state salary history ban was found. Cities may not adopt ordinances on hiring practices or other terms of employment that exceed or conflict with state or federal law (Iowa Code 364.3(12)). SF 502 (2025), a bill requiring certain employers to include pay scale information in communications offering employment, did not leave subcommittee.

Salary history ban: No. No salary history provision was found in Iowa Code chapter 216 (civil rights, including 216.6A on wage discrimination) or chapter 91A (wage payment collection).

What was checked: Checked: Iowa Code chapter 216 (the Iowa Civil Rights Act, administered by the Iowa Office of Civil Rights), including 216.6A on wage discrimination; chapter 91A (wage payment collection); and chapter 91, whose Labor Services Division sections were repealed or transferred to chapter 10A in 2023. None contains a pay posting, pay disclosure or salary history rule. Iowa Code 364.3(12)(a) bars a city from adopting, enforcing or administering an ordinance providing terms or conditions of employment that exceed or conflict with federal or state law on wages, leave, hiring practices, employment benefits, scheduling practices or other terms of employment. Bills: SF 187 (2025, wage discrimination under the Iowa Civil Rights Act, with penalties) and SF 502 (2025, pay scale information in communications offering employment) were referred to the Senate Workforce Committee and assigned to subcommittees in February and March 2025, with no later action in the 91st General Assembly.

Not confirmed: The state labor agency's wage pages were not read: the Iowa Workforce Development and Department of Inspections, Appeals, and Licensing addresses tried returned not found pages. County ordinances: the county counterpart to 364.3(12) was not located (it is not in 331.301), and no county code was read. House files in the 2025 to 2026 session were not checked.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Iowa Department of Revenue

Iowa's power of attorney is the IA 2848 Iowa Department of Revenue Power of Attorney (14-101), which can also be submitted online in GovConnectIowa; the Department does not say whether it accepts the federal Form 2848. Iowa does not license or register paid preparers, but since 2020 a preparer who prepares ten or more listed Iowa returns for pay must complete 15 hours of continuing education a year, report the hours to the Department, and enter a PTIN on those returns. No Iowa e-file mandate for preparers was found.

Power of attorney

IA 2848 Iowa Department of Revenue Power of Attorney (14-101, revised 06/18/2026); IA 2848-A (14-106) for more than three representatives. Individuals, up to three on the form, identified by SSN/ITIN, PTIN, CAF or Iowa Account Number; a business (such as a tax preparation firm) is appointed on the Third Party Authorized Entity Representative Form (14-110) instead. Only persons listed in Iowa Administrative Code rule 701-8.8 may represent a taxpayer in a formal proceeding such as a contested case. Authority to receive and inspect confidential tax information and to act on the matters listed: all tax types, permits, licenses and periods unless limited. A blank tax period covers the account start date to three years beyond the signature date. Specific acts (waivers, extensions, determinations, meetings, formal proceedings, compromises, releases) can be excluded; receipt of refund checks is optional. Online in GovConnectIowa, by mail to Registration Services, Iowa Department of Revenue, PO Box 10470, Des Moines, IA 50306-0470, or by fax to 515-281-3906; do not email. It must be submitted within six months of signing, signed by hand or with a digital signature with a digital certificate (stamped or typed signatures are not accepted). Each spouse files a separate form for a joint return. Processing: Effective after approval by the Department; no processing time stated. No renewal: once appointed, the representative's authority is effective indefinitely for the matters on the form. A new IA 2848 for the same tax types and periods revokes earlier ones; the taxpayer can revoke by written statement, effective when received. form source Public record

Federal Form 2848

Not stated The Department's guidance, the IA 2848 and rule 701-8.8 do not mention the federal Form 2848. A general or durable power of attorney is reported on section 4 of the IA 2848 or the Representative Certification Form (14-108), with a complete copy of the document. source Public record

Information only

IA 8821 Tax Information Disclosure Designation (14-104, revised 07/16/2026). Lets an individual designee (not a business) receive and discuss the taxpayer's confidential state tax information, including electronic communications, without acting for or representing the taxpayer. Revocable in writing at any time. The Department cannot release federal tax information. On the return: IA 1040 Step 9 Third Party Designee: the named individual can discuss and receive information about that year's return (and an amended return for that year); other matters or years need an IA 8821 or IA 2848. source Public record

Preparer registration

No program found program source Public record

Preparer ID on returns

Tax return preparers must include their PTIN on every IA 1040, IA 1040X, IA 1040C, IA 1041, IA 1120, IA 1120X, IA 1120F, IA 1120S and IA 1065 they prepare, regardless of the year of the return; no state preparer number. PTIN: required. Penalty: $50 civil penalty for each violation, not over $25,000 in a calendar year, unless the failure was reasonable and not willful or reckless. source Public record

Transcripts and account records

IA 4506 Request for Copy of Tax Return (95-504), on paper or in GovConnectIowa (I Want To, Additional Services, Request a Copy of a Tax Return). Returns filed through GovConnectIowa can be viewed and printed in the account. IA 4506 Request for Copy of Tax Return (95-504, revised 07/07/2026). Who can ask: The taxpayer, or a person with approved third party authorization on file or who encloses an IA 2848, IA 8821 or Representative Certification (14-108). Copies of the return and supporting schedules with entries, one request per tax type; the Department may be unable to provide copies more than three years old. Fee: $5 for each year of returns requested, paid with the request. Online for representatives: A representative with access to the client's account in GovConnectIowa can view and print returns filed through GovConnectIowa and request copies of others online. request source Public record

Online access for professionals

GovConnectIowa. Tax professionals can access client accounts to file returns, make payments, communicate with the Department, review and respond to correspondence and manage account information. The Other Party Administrator access type is for third party users like tax professionals or accountants. A third party representative can request online access to the client's account, or the client grants it under I Want To, Manage Others Access, Add a New Logon With Access To This Customer, using the representative's email address and username. Access may require an access code mailed to the client's address. The client's Add Third Party Authorization link also authorizes individuals to act or view information. An entity named on Form 14-110 manages its employees in GovConnectIowa. source Public record

Practitioner line

No dedicated practitioner line found; the Department's general number is 515-281-3114. source Public record

Recent and coming changes

• The IA 2848 was revised (06/18/2026) to add section 4, Authorized Representative Information, which replaces the separate Representative Certification form previously required when someone other than the taxpayer signs. source Public record
• The IA 8821 Tax Information Disclosure Designation was revised (07/16/2026) with the same section 3 authorized representative information, and the IA 4506 was revised (07/07/2026). source Public record

Due to IRS guidance, the IA 2848, IA 8821 and Representative Certification must be signed by hand or with a digital certificate signature. Pass-through entities designate a pass-through representative each year on the original Iowa return (or later on IA 8979, 41-173), who alone can act for the entity in certain income tax matters.

Not confirmed: Whether the Department accepts the federal Form 2848 is not stated on its pages, the IA 2848 or rule 701-8.8. No Iowa e-file mandate for paid preparers was found on the Department's tax professional or MeF pages; not confirmed in the Iowa Code. No turnaround time for IA 4506 copies or POA processing is stated. registration.required is false because Iowa has no registration or license, but its continuing education rule conditions eligibility to prepare Iowa returns; the owner may want to show it alongside the registration states.

Rules for tax professionals in every state

Federal tax data sharing

14 IRS data-sharing agreements with agencies in Iowa, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Iowa Workforce Development source Public record; in the IRS State Reverse File Match pilot, 2007 to 2008 source Public record. How the IRS shares tax data with the states

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