Local Government Services Division About For general questions about local government information, processes, and forms. Contact Information Email Address [email protected] Phone(s) 515-281-3114 Secondary Navigation Menu Home (parent section) Taxes File My Taxes Individual Taxes File for FREE File for a Fee Tax Year 2025 Form Changes Business Taxes Bulk Filers/Service Providers Electronic Filing Requirement Filing Frequency & Return Due Dates Household Hazardous Materials Starting a Business Standard Contacts Business Permit Registration Keg Registration Direct Pay Permit Where's My Refund Make a Payment Collections Offer in Compromise Penalties and Interest Rates Verify My Identity File a W-2 or 1099 Electronic Reporting W-2 1099s W-2 & 1099 Software Vendor List Tax Guidance General 6050X Reporting Requirement Abatement Confidentiality, Disclosure, and Authorized Representation Disaster Emergency Tax Penalty Relief Have You Moved? Iowa Tax/Fee Descriptions and Rates Letters from IDR State of Iowa Setoff Program Voluntary Disclosure Program Business Income Tax Built-In Gains Tax on S Corporation Estimated Income Tax Payments for Business Entities Deemed Repatriation of Deferred Foreign Income Iowa Corporate Income Tax Rates Iowa Nonconformity: The Federal Consolidated Appropriations Act of 2021 Partnership Interest Expense Nonconformity Adjustment Pass-Through Entity Tax (PTET) Voluntary Disclosure Program Individual Income Tax 1040 Expanded Instructions What's New Who Must File Conformity with the IRC IA 1040 Schedule 1 Before You Begin Filing Status Exemption Credits Federal Total Income Federal Taxable Income Net Iowa Modifications Iowa Taxable Income Iowa Tax Iowa Lump-Sum Tax Total Tax Total Exemption Credit Tuition & Textbook Credit (K-12) Volunteer Firefighter and Emergency Total Credits Line 12 Balance Credit for Non/Part-Year Resident Line 14 Balance Out-of-State Tax Credit Line 16 Balance Other Nonrefundable Iowa Credits Line 18 Balance School District Surtax/Emergency State & Local Tax & Contributions Contributions Total State & Local Tax Fuel Tax Credit Child & Dependent Care Credit Iowa Earned Income Tax Credit Other Refundable Credits Composite and PTET Credit Iowa Income Tax Withheld Refundable Credits and Payments Total Amount You Overpaid Overpayment Applied Estimated Tax Amount of Tax You Owe Penalty for Underpayment Penalty and Interest Total Amount Due Third Party Designee Signature Note: Additional Information Past Instructions 1099-G & 1099-INT Amending Tax Returns Amount to Be Refunded College Student Information Employers Who Hire Ex-Offenders Estimated Income Tax Payments GILTI / NCTI and FDII / FDDEI Income Tax Benefit for Iowa Employers Who Hire Persons with Disabilities Individual Income Tax Provisions Iowa - Illinois Reciprocal Agreement Iowa Composite Returns for Tax Year 2022 and Later Iowa Nonconformity: Taxpayer Certainty and Disaster Tax Relief Act of 2019 Iowa Section 179 Expensing Iowa Tax On Gambling Like-kind Exchanges of Personal Property Military Tax Information Reporting Federal Income Tax Changes to Iowa Retirement Income Tax Guidance Schedule C Filers May Need Sales Tax Permit Inheritance Tax Introduction to Iowa Inheritance Tax Property Tax Iowa Property Tax Overview Abstract Reconciliation Assessor Education Electronic Filing Equalization and Assessment Limitations Two-Tier Assessment Limitations Homestead Tax Credit and Exemption Iowa Hotel and Motel Tax Iowa Real Property Appraisal Manual Iowa Vehicle Purchase, Lease, and Rental Information Property Tax - Utilities Property Tax Credit Expanded Utility Replacement Tax Basics Utility Replacement Tax Task Force Wind Energy Workday Learning Local Gov Sales, Use & Excise Tax 911 Surcharge Rate Barber and Cosmetology Arts Beer Distributor Reimbursement and UPC Upload Processes Under the Amended Bottle Bill Cigarette & Tobacco Tax Changes to Cigarette & Tobacco Tax Forms Cigarette & Tobacco Directory PACT Act ENDS Vending Machines Construction Contracts with Designated Exempt Entities Data Centers Deduction for Blended Fuel Dyed Diesel Use Electric Fuel Excise Tax Farmers Guide Food Delivery Services as Marketplace Facilitators Glass and Metal Devices Iowa Contractors Guide Iowa Fuel Tax Information Iowa Sales Tax on Food Iowa Sales and Use Tax on Manufacturing and Processing Iowa Sales and Use Tax: Taxable Services Iowa's Annual Sales Tax Holiday Landscaping, Lawn Care, Snow Removal & Tree Services Local Option Sales Tax (LOST) Medical Clinics and Related Businesses Iowa Sales and Use Tax Information Nuclear Electric Generation Facility Exemption Out-of-State Businesses Permits, Filing Requirements, & Local Option Sales Tax (LOST) Personal Transportation Service Photography and Retouching Services Remote Sellers & Marketplace Facilitators Rounding Sales & Use Tax Guide Cities and Counties Nonprofit Entities Sales Tax Treatment of Computers and Computer Peripherals Sales and Use Tax Permit, Return Filing, and Payment Changes Special Events Tax Permits Storage of Tangible or Electronic Files, Documents, or Other Records Streamlined Sales and Use Tax Agreement Taxation and Exemption of Computers Task Force Taxation of Specified Digital Products, Software, and Related Services Temporary Labor Service Transactions Used in Processing Updates to Iowa Local Option (LOST) Tax Jurisdictions Vapor Products Directory Voluntary Disclosure Program Water Service Excise Tax Tax Credits, Deductions & Exemption Business Interest Expense Deduction DPAD 199A(g) Deduction for Specified Agricultural and Horticultural Cooperatives Disabled Veteran Homestead Property Tax Credit Domestic Production Activities Deduction Farm to Food Donation Tax Credit First-Time Homebuyers Savings Account Geothermal Heat Pump Tax Credit ISave 529 Deduction Property Tax Credit Expanded Public Safety Tax Credit Research Activities Credit (RAC) Solar Energy System Tax Credits Tax Credits and Exemptions Volunteer Firefighter/EMS/Reserve Peace Officer Tax Credit Withholding Tax Impact of One, Big, Beautiful Bill Act on Employee Withholding Iowa Withholding Tax Return and Jobs Credits Sports Wagering Withholding Iowa Withholding Tax Information 2025 Withholding Tax Information COVID-19 3-Year Carryback NOL COVID-19 Iowa Nonconformity: Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 Qualifying COVID-19 Grants Tax Professionals IRS and Iowa Modernized e-File (MeF) Income Tax Return Preparers Approved Substitute Forms Vendor List Sales Tax Lookup Access GovConnectIowa Report Fraud & Identity Theft Property Assessment Appeal Board Frequently Asked Questions Bulk Filing Collections Fuel General GovConnectIowa Individual Income Local Option Sales Tax (LOST) Lodging Pass-through Entity Tax Refund Status Sales Tax Tax Credit W-2/1099 Water Service Excise Tax Withholding Alcohol Alcohol Licensing Which license do I need? License & Permit Fees Insurance & Licensing Forms Additional License Privileges Disposing of Inventory: Going Out of Business Manage Your License Amend Your License Automatic Renewal Program Products & Ordering Inventory & Deliveries Special Order Request Highly Allocated Products Alcohol Guidance Iowa Trade Practice Rules Reference Guide Open Containers Canned Cocktails Catering Privilege Infused and Pre-mixed Drinks Wine or Beer Slushy Drinks Regulation & Complaints Complaint Form Dramshop Protection Law Enforcement Checklist Third-Party Delivery To-go & Carryout Cocktails Voluntary Disclosure Program Wine Direct Shipping Alcohol & Tobacco Education I-PACT I-PLEDGE Program I-PLEDGE Law Enforcement Information Brokers and Suppliers Listing Your Product in Iowa Alcoholic Beverages Commission Past Commission Meetings Tobacco & Vapor Get a Retailer Permit Compliance Fines & Penalties Cigarette & Tobacco Taxes Smokefree Air Act Frequently Asked Questions Cigarette & Tobacco Permits Lottery Resources Law & Policy Information Administrative Rules: Renumbering Conversion Table Admin Rules Administrative Orders Confidentiality, Disclosure, and Authorized Representation Prior Year Summaries Alcohol Laws Business Operations Employing 16 and 17 Year Olds Minors & Alcoholic Beverages Iowa Tax Rate History Adopted & Filed Rules Third Party Authorization GovConnectIowa Help Which portal do I use? License Admin Portal Help GovConnectIowa for Alcohol Alcohol Licensing Features Local Government Tax Credits Tracking & Analysis Reports Taxpayer Bill of Rights Research & Statistics Webinars Past Webinars Revenue Research Library Forms IA 1040 Instructions Common Forms Applications and Other Cigarette & Tobacco Tax Corporation Income Tax Fiduciary Tax Franchise Income Tax Fuel Tax Individual Income Tax Inheritance Tax Insurance & Licensing Partnership Income Tax Property Taxes S Corporation Income Tax Sales & Use Tax Vehicle Purchase and Lease Withholding Tax About Intern Contact Mailing Addresses Careers PILOT Task Force Past PILOT Task Force Meetings
About For general questions about local government information, processes, and forms. Contact Information Email Address [email protected] Phone(s) 515-281-3114 Secondary Navigation Menu Home (parent section) Taxes File My Taxes Individual Taxes File for FREE File for a Fee Tax Year 2025 Form Changes Business Taxes Bulk Filers/Service Providers Electronic Filing Requirement Filing Frequency & Return Due Dates Household Hazardous Materials Starting a Business Standard Contacts Business Permit Registration Keg Registration Direct Pay Permit Where's My Refund Make a Payment Collections Offer in Compromise Penalties and Interest Rates Verify My Identity File a W-2 or 1099 Electronic Reporting W-2 1099s W-2 & 1099 Software Vendor List Tax Guidance General 6050X Reporting Requirement Abatement Confidentiality, Disclosure, and Authorized Representation Disaster Emergency Tax Penalty Relief Have You Moved? Iowa Tax/Fee Descriptions and Rates Letters from IDR State of Iowa Setoff Program Voluntary Disclosure Program Business Income Tax Built-In Gains Tax on S Corporation Estimated Income Tax Payments for Business Entities Deemed Repatriation of Deferred Foreign Income Iowa Corporate Income Tax Rates Iowa Nonconformity: The Federal Consolidated Appropriations Act of 2021 Partnership Interest Expense Nonconformity Adjustment Pass-Through Entity Tax (PTET) Voluntary Disclosure Program Individual Income Tax 1040 Expanded Instructions What's New Who Must File Conformity with the IRC IA 1040 Schedule 1 Before You Begin Filing Status Exemption Credits Federal Total Income Federal Taxable Income Net Iowa Modifications Iowa Taxable Income Iowa Tax Iowa Lump-Sum Tax Total Tax Total Exemption Credit Tuition & Textbook Credit (K-12) Volunteer Firefighter and Emergency Total Credits Line 12 Balance Credit for Non/Part-Year Resident Line 14 Balance Out-of-State Tax Credit Line 16 Balance Other Nonrefundable Iowa Credits Line 18 Balance School District Surtax/Emergency State & Local Tax & Contributions Contributions Total State & Local Tax Fuel Tax Credit Child & Dependent Care Credit Iowa Earned Income Tax Credit Other Refundable Credits Composite and PTET Credit Iowa Income Tax Withheld Refundable Credits and Payments Total Amount You Overpaid Overpayment Applied Estimated Tax Amount of Tax You Owe Penalty for Underpayment Penalty and Interest Total Amount Due Third Party Designee Signature Note: Additional Information Past Instructions 1099-G & 1099-INT Amending Tax Returns Amount to Be Refunded College Student Information Employers Who Hire Ex-Offenders Estimated Income Tax Payments GILTI / NCTI and FDII / FDDEI Income Tax Benefit for Iowa Employers Who Hire Persons with Disabilities Individual Income Tax Provisions Iowa - Illinois Reciprocal Agreement Iowa Composite Returns for Tax Year 2022 and Later Iowa Nonconformity: Taxpayer Certainty and Disaster Tax Relief Act of 2019 Iowa Section 179 Expensing Iowa Tax On Gambling Like-kind Exchanges of Personal Property Military Tax Information Reporting Federal Income Tax Changes to Iowa Retirement Income Tax Guidance Schedule C Filers May Need Sales Tax Permit Inheritance Tax Introduction to Iowa Inheritance Tax Property Tax Iowa Property Tax Overview Abstract Reconciliation Assessor Education Electronic Filing Equalization and Assessment Limitations Two-Tier Assessment Limitations Homestead Tax Credit and Exemption Iowa Hotel and Motel Tax Iowa Real Property Appraisal Manual Iowa Vehicle Purchase, Lease, and Rental Information Property Tax - Utilities Property Tax Credit Expanded Utility Replacement Tax Basics Utility Replacement Tax Task Force Wind Energy Workday Learning Local Gov Sales, Use & Excise Tax 911 Surcharge Rate Barber and Cosmetology Arts Beer Distributor Reimbursement and UPC Upload Processes Under the Amended Bottle Bill Cigarette & Tobacco Tax Changes to Cigarette & Tobacco Tax Forms Cigarette & Tobacco Directory PACT Act ENDS Vending Machines Construction Contracts with Designated Exempt Entities Data Centers Deduction for Blended Fuel Dyed Diesel Use Electric Fuel Excise Tax Farmers Guide Food Delivery Services as Marketplace Facilitators Glass and Metal Devices Iowa Contractors Guide Iowa Fuel Tax Information Iowa Sales Tax on Food Iowa Sales and Use Tax on Manufacturing and Processing Iowa Sales and Use Tax: Taxable Services Iowa's Annual Sales Tax Holiday Landscaping, Lawn Care, Snow Removal & Tree Services Local Option Sales Tax (LOST) Medical Clinics and Related Businesses Iowa Sales and Use Tax Information Nuclear Electric Generation Facility Exemption Out-of-State Businesses Permits, Filing Requirements, & Local Option Sales Tax (LOST) Personal Transportation Service Photography and Retouching Services Remote Sellers & Marketplace Facilitators Rounding Sales & Use Tax Guide Cities and Counties Nonprofit Entities Sales Tax Treatment of Computers and Computer Peripherals Sales and Use Tax Permit, Return Filing, and Payment Changes Special Events Tax Permits Storage of Tangible or Electronic Files, Documents, or Other Records Streamlined Sales and Use Tax Agreement Taxation and Exemption of Computers Task Force Taxation of Specified Digital Products, Software, and Related Services Temporary Labor Service Transactions Used in Processing Updates to Iowa Local Option (LOST) Tax Jurisdictions Vapor Products Directory Voluntary Disclosure Program Water Service Excise Tax Tax Credits, Deductions & Exemption Business Interest Expense Deduction DPAD 199A(g) Deduction for Specified Agricultural and Horticultural Cooperatives Disabled Veteran Homestead Property Tax Credit Domestic Production Activities Deduction Farm to Food Donation Tax Credit First-Time Homebuyers Savings Account Geothermal Heat Pump Tax Credit ISave 529 Deduction Property Tax Credit Expanded Public Safety Tax Credit Research Activities Credit (RAC) Solar Energy System Tax Credits Tax Credits and Exemptions Volunteer Firefighter/EMS/Reserve Peace Officer Tax Credit Withholding Tax Impact of One, Big, Beautiful Bill Act on Employee Withholding Iowa Withholding Tax Return and Jobs Credits Sports Wagering Withholding Iowa Withholding Tax Information 2025 Withholding Tax Information COVID-19 3-Year Carryback NOL COVID-19 Iowa Nonconformity: Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 Qualifying COVID-19 Grants Tax Professionals IRS and Iowa Modernized e-File (MeF) Income Tax Return Preparers Approved Substitute Forms Vendor List Sales Tax Lookup Access GovConnectIowa Report Fraud & Identity Theft Property Assessment Appeal Board Frequently Asked Questions Bulk Filing Collections Fuel General GovConnectIowa Individual Income Local Option Sales Tax (LOST) Lodging Pass-through Entity Tax Refund Status Sales Tax Tax Credit W-2/1099 Water Service Excise Tax Withholding Alcohol Alcohol Licensing Which license do I need? License & Permit Fees Insurance & Licensing Forms Additional License Privileges Disposing of Inventory: Going Out of Business Manage Your License Amend Your License Automatic Renewal Program Products & Ordering Inventory & Deliveries Special Order Request Highly Allocated Products Alcohol Guidance Iowa Trade Practice Rules Reference Guide Open Containers Canned Cocktails Catering Privilege Infused and Pre-mixed Drinks Wine or Beer Slushy Drinks Regulation & Complaints Complaint Form Dramshop Protection Law Enforcement Checklist Third-Party Delivery To-go & Carryout Cocktails Voluntary Disclosure Program Wine Direct Shipping Alcohol & Tobacco Education I-PACT I-PLEDGE Program I-PLEDGE Law Enforcement Information Brokers and Suppliers Listing Your Product in Iowa Alcoholic Beverages Commission Past Commission Meetings Tobacco & Vapor Get a Retailer Permit Compliance Fines & Penalties Cigarette & Tobacco Taxes Smokefree Air Act Frequently Asked Questions Cigarette & Tobacco Permits Lottery Resources Law & Policy Information Administrative Rules: Renumbering Conversion Table Admin Rules Administrative Orders Confidentiality, Disclosure, and Authorized Representation Prior Year Summaries Alcohol Laws Business Operations Employing 16 and 17 Year Olds Minors & Alcoholic Beverages Iowa Tax Rate History Adopted & Filed Rules Third Party Authorization GovConnectIowa Help Which portal do I use? License Admin Portal Help GovConnectIowa for Alcohol Alcohol Licensing Features Local Government Tax Credits Tracking & Analysis Reports Taxpayer Bill of Rights Research & Statistics Webinars Past Webinars Revenue Research Library Forms IA 1040 Instructions Common Forms Applications and Other Cigarette & Tobacco Tax Corporation Income Tax Fiduciary Tax Franchise Income Tax Fuel Tax Individual Income Tax Inheritance Tax Insurance & Licensing Partnership Income Tax Property Taxes S Corporation Income Tax Sales & Use Tax Vehicle Purchase and Lease Withholding Tax About Intern Contact Mailing Addresses Careers PILOT Task Force Past PILOT Task Force Meetings
