Business Income Tax Guidance Displaying 1 - 12 of 12 results. Title Built-In Gains Tax on S Corporation Bulk Filers/Service Providers Business Taxes Deemed Repatriation of Deferred Foreign Income Electronic Filing Requirement for Businesses, Trusts, and Estates Iowa Corporate Income Tax Rates Iowa Nonconformity: The Federal Consolidated Appropriations Act of 2021 Partnership Interest Expense Nonconformity Adjustment Pass-Through Entity Tax (PTET) Research Activities Credit (RAC) Summary of Tax Year 2024 Form Changes Voluntary Disclosure Program Secondary Navigation Menu Tax Guidance (parent section) General (parent section) 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 (parent section) Built-In Gains Tax on S Corporation 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 (parent section) 1040 Expanded Instructions (parent section) 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 & FDII Income Tax Benefit for Iowa Employers Who Hire Persons with Disabilities Individual Income Tax Provisions Iowa - Illinois Reciprocal Agreement Iowa Capital Gain Deduction 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 (parent section) Introduction to Iowa Inheritance Tax Property Tax (parent section) Abstract Reconciliation Assessor Education Electronic Filing Available Wind Energy Reporting Equalization and Assessment Limitations HF 2552 - BPTC Law Changes and Implementation of Two-Tier Assessment Limitations Homestead Tax Credit and Exemption Iowa Hotel and Motel Tax Iowa Property Tax Overview 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 Sales, Use & Excise Tax (parent section) 911 Surcharge Rate Barber and Cosmetology Arts Beer Distributor Reimbursement and UPC Upload Processes Under the Amended Bottle Bill Cigarette & Tobacco Tax (parent section) Changes to Cigarette & Tobacco Tax Forms Cigarette & Tobacco Directory PACT Act ENDS Construction Contracts with Designated Exempt Entities Data Centers Deduction for Blended Fuel 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 New Iowa Local Option (LOST) Tax Jurisdictions Out-of-State Businesses Permits, Filing Requirements, & Local Option Sales Tax (LOST) Personal Transportation Service Photography and Retouching Services Remote Sellers & Marketplace Facilitators Sales & Use Tax Guide (parent section) 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 Tax (parent section) Streamlined Sales Tax Advisory Council Taxation and Exemption of Computers Task Force Taxation of Specified Digital Products, Software, and Related Services Temporary Labor Service Transactions Used in Processing Vapor Products Directory Voluntary Disclosure Program Water Service Excise Tax Tax Credits, Deductions & Exemption (parent section) Business Interest Expense Deduction DPAD 199A(g) Deduction for Specified Agricultural and Horticultural Cooperatives Disabled Veteran Homestead Property Tax Credit Domestic Production Activities Deduction Earned Income Tax Credit (EITC) Farm to Food Donation Tax Credit First-Time Homebuyers Savings Account Geothermal Heat Pump Tax Credit IRA Charitable Distribution Deductions 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 (parent section) Iowa Withholding Tax Return and Jobs Credits Iowa Withholding Tax Information (parent section) 2024 Withholding Tax Information COVID-19 (parent section) 3-Year Carryback NOL COVID-19 Iowa Nonconformity: Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 Qualifying COVID-19 Grants
Displaying 1 - 12 of 12 results. Title Built-In Gains Tax on S Corporation Bulk Filers/Service Providers Business Taxes Deemed Repatriation of Deferred Foreign Income Electronic Filing Requirement for Businesses, Trusts, and Estates Iowa Corporate Income Tax Rates Iowa Nonconformity: The Federal Consolidated Appropriations Act of 2021 Partnership Interest Expense Nonconformity Adjustment Pass-Through Entity Tax (PTET) Research Activities Credit (RAC) Summary of Tax Year 2024 Form Changes Voluntary Disclosure Program Secondary Navigation Menu Tax Guidance (parent section) General (parent section) 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 (parent section) Built-In Gains Tax on S Corporation 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 (parent section) 1040 Expanded Instructions (parent section) 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 & FDII Income Tax Benefit for Iowa Employers Who Hire Persons with Disabilities Individual Income Tax Provisions Iowa - Illinois Reciprocal Agreement Iowa Capital Gain Deduction 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 (parent section) Introduction to Iowa Inheritance Tax Property Tax (parent section) Abstract Reconciliation Assessor Education Electronic Filing Available Wind Energy Reporting Equalization and Assessment Limitations HF 2552 - BPTC Law Changes and Implementation of Two-Tier Assessment Limitations Homestead Tax Credit and Exemption Iowa Hotel and Motel Tax Iowa Property Tax Overview 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 Sales, Use & Excise Tax (parent section) 911 Surcharge Rate Barber and Cosmetology Arts Beer Distributor Reimbursement and UPC Upload Processes Under the Amended Bottle Bill Cigarette & Tobacco Tax (parent section) Changes to Cigarette & Tobacco Tax Forms Cigarette & Tobacco Directory PACT Act ENDS Construction Contracts with Designated Exempt Entities Data Centers Deduction for Blended Fuel 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 New Iowa Local Option (LOST) Tax Jurisdictions Out-of-State Businesses Permits, Filing Requirements, & Local Option Sales Tax (LOST) Personal Transportation Service Photography and Retouching Services Remote Sellers & Marketplace Facilitators Sales & Use Tax Guide (parent section) 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 Tax (parent section) Streamlined Sales Tax Advisory Council Taxation and Exemption of Computers Task Force Taxation of Specified Digital Products, Software, and Related Services Temporary Labor Service Transactions Used in Processing Vapor Products Directory Voluntary Disclosure Program Water Service Excise Tax Tax Credits, Deductions & Exemption (parent section) Business Interest Expense Deduction DPAD 199A(g) Deduction for Specified Agricultural and Horticultural Cooperatives Disabled Veteran Homestead Property Tax Credit Domestic Production Activities Deduction Earned Income Tax Credit (EITC) Farm to Food Donation Tax Credit First-Time Homebuyers Savings Account Geothermal Heat Pump Tax Credit IRA Charitable Distribution Deductions 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 (parent section) Iowa Withholding Tax Return and Jobs Credits Iowa Withholding Tax Information (parent section) 2024 Withholding Tax Information COVID-19 (parent section) 3-Year Carryback NOL COVID-19 Iowa Nonconformity: Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 Qualifying COVID-19 Grants
