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Business Income Tax Guidance
Corporation Income Tax

Certain taxpayers are now required to file their annual Iowa tax returns in an electronic format. This new electronic filing requirement is phased in over several years for the affected tax types. The chart below shows the tax years for which the requirement goes into effect and the required method for filing an electronic return by tax type.

On February 17, 2023 Iowa Department of Revenue Director Kraig Paulsen signed Order 2023-01 offering limited relief from the requirement that certain business entities file their Iowa income, franchise, and composite tax returns in an electronic format for certain returns filed in 2023. See Order 2023-01 Relief below for more information about how to qualify for this relief.

Tax/Form TypeRequired ForRequired Filing Method
Corporate Income (IA 1120)Tax years ending on or after
December 31, 2022
Modernized eFile (MeF)
S Corp (IA 1120S)Tax years ending on or after
December 31, 2022
Modernized eFile (MeF)
Partnership (IA 1065)Tax years ending on or after
December 31, 2022
Modernized eFile (MeF)
Franchise (IA 1120F)Tax years ending on or after
December 31, 2022
Modernized eFile (MeF)
Fiduciary (IA 1041)Tax years ending on or after
December 31, 2023
Modernized eFile (MeF)
Moneys and CreditsTax years ending on or after
December 31, 2024
Not yet implemented

Sales and Use Tax

The information on this page does not impact sales and use tax filing or payment requirements. View Sales and Use Tax Permit, Return Filing, and Payment Changes for information about other recent changes to filing requirements.