Confidentiality, Disclosure, and Authorized Representation

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

The federal statute which sets forth confidentiality requirements for taxpayer information is section 6103 of the Internal Revenue Code. The Iowa statutes are Iowa Code sections 421.17(22)-(24), (26), (27)(e), (27)(i), (27)(k), (31); 422.20; 422.72; 428A.7; 437A.14(2); 437B.10(2); 441.19; 450.68; 450B.7; 452A.63; and 453B.10. These tax protections do not include return or return information related to gallonage or barrel tax.

The easiest, quickest way to grant third party access to your tax information is to log in your GovConnectIowa account at govconnect.iowa.gov and click the Add Third Party Authorization link. There, you can authorize individual(s) to act on your behalf, view tax information, and enable the Department to speak to someone in your absence. GovConnectIowa is the fastest, simplest way to add, delete and manage all access to your account(s).

State tax information that is otherwise confidential may be shared with a third party with the taxpayer’s permission. A taxpayer may authorize disclosure of confidential state information to a third party by using the Tax Information Disclosure Designation form.* Only information covered by the scope of authority indicated on the Tax Information Disclosure Designation form may be discussed.

Retailers do not need third party authorization to discuss alcohol-related licensing or permitting issues, or lottery licensing issues with the Department.

The Department cannot release federal tax information. Taxpayers should contact the Internal Revenue Service for information regarding the release of federal tax information.

Disclosure designations can be revoked at any time by notifying the Department in writing. The writing must include the taxpayer’s legal name, the taxpayer’s tax identification number (SSN, FEIN, or ITIN), and the designee’s name and identification number.*

For more information, refer to Iowa Administrative Code rule 701—5.7.

A taxpayer that wishes to authorize a third party individual to act on their behalf may use the IA 2848 IDR Power of Attorney (14-101)*. A taxpayer that wishes to authorize more than three individuals must utilize the IA 2848-A Multiple IDR Power of Attorney (14-106)* in conjunction with the IDR Power of Attorney form. Only information covered by the scope of authority indicated on the IA 2848 IDR Power of Attorney form may be discussed with or acted upon by the third party individual. While a taxpayer may authorize anyone to take many actions on their behalf, only those individuals listed in Iowa Administrative Code rule 701—7.6 may represent a taxpayer in a contested case proceeding following the Department’s denial of a protest.

An IA 2848 IDR Power of Attorney form can be revoked at any time by notifying the Department in writing. The writing must include the taxpayer’s legal name, the taxpayer’s tax identification number (SSN, FEIN, or ITIN), and the representative’s name and identification number. Filing a new IA 2848 IDR Power of Attorney form automatically revokes a prior authorization for the same tax periods, matters, or permits. If the taxpayer files a new form to add additional representatives, be sure to list all individuals  intended to be representatives.

For more information, refer to Iowa Administrative Code rule 701—7.6. 

A Representative Certification form is used where the representative has authority to act on behalf of the taxpayer outside of the IA 2848 IDR Power of Attorney form. See the next section for more information.

Some individuals have the authority to act on behalf of a taxpayer outside of being granted that authority on the IA 2848 IDR Power of Attorney form. This authority may come from an appointment by the taxpayer (ex. a general or durable power of attorney) or a court of law (ex. a guardian or receiver). The authority may also be by virtue of a position that the individual holds (ex. a CEO acting on behalf of the corporation for which they are CEO). Those individuals should use a Representative Certification Form (14-108)* to inform IDR of such authority. Individuals who should use this form include the following:

• General or Durable Power of Attorney
• Guardian, Conservator, or Custodian appointed by a court
• Receiver appointed pursuant to Iowa Code chapter 680
• Licensed attorney appearing on behalf of the taxpayer or the taxpayer’s estate in a court proceeding
• Executor or personal representative
• Trustee
• Individual holding one of the following roles within a corporation, association, partnership, or other entity:
  • An officer or employee of a corporation or association who is authorized to act on behalf of the corporation or association
  • Designated partner authorized to act on behalf of a partnership
  • Person authorized to act on behalf of an LLC in tax matters
• Parent or guardian of a minor taxpayer in cases when the parent or guardian has signed the minor’s tax return
• Individual authorized to act on behalf of a government entity with regard to that government entity’s own tax matters
• Successor of a very small estate, under Iowa Code section 633.356(2)

Be aware that many of the above listed categories have particular documentation required to substantiate authority. See the Representative Certification (14-108)* for details on required documentation.

For more information, refer to Iowa Administrative Code rule 701—7.6.

A pass-through entity (partnership, S corporation, estate, or trust) is required under Iowa Code section 422.25B to designate a person each tax year to act as its pass-through representative. This person has the sole authority to act on behalf of the pass-through entity and bind all its owners or beneficiaries with respect to certain income tax matters under Iowa Code section 422.25A and 422.25C, including but not limited to filing amended Iowa income tax returns, representing and making decisions during an Iowa income tax audit, and appealing Department determinations. The qualifications for a person to be a pass-through representative are the same as provided by the IRS for federal partnership representatives. The pass-through representative must be designated on the pass-through entity’s original Iowa income tax return each tax year. A pass-through representative may be changed using an IA 8979 Pass-through Representative Appointment Form (41-173). If the pass-through entity fails to properly designate a pass-through representative for a tax year, the Department may designate a pass-through representative for the entity.

• If you are seeking information that you believe is public in nature, submit a Public Records Request.
• If you want to grant permission to an individual to obtain confidential information and documents about yourself, but not to act on your behalf, fill out an IA 8821 Tax Information Disclosure Designation (14-104).* 
• If you are requesting a copy of a return, fill out an IA 4506 Request for Copy of Tax Return (95-504).
• If you want to grant authority to a representative to both obtain confidential information and make decisions on your behalf, fill out an IA 2848 IDR Power of Attorney (14-101)*.
• If you want to grant authority to an entity to obtain confidential information and make decisions on your behalf, fill out a Third Party Authorized Entity Representative Form (14-110).
  • This form gives an entity representative the authority to provide the department with a list of its employees who may receive and inspect confidential tax information, and perform any and all acts with respect to matters except those limited in section 2 of this form, and except as otherwise restricted by law.
  • Employees are managed by the authorized entity via the Department’s GovConnectIowa secure portal. 
• If you need to notify the Department of your authority to act on behalf of a taxpayer as any of the following, fill out the Representative Certification (14-108)*:
  • General or Durable Power of Attorney
  • Guardian, Conservator, or Custodian appointed by a Court
  • Receiver appointed pursuant to Iowa Code chapter 680
  • Licensed attorney appearing on behalf of the taxpayer or the taxpayer’s estate in a court proceeding
  • Executor or personal representative
  • Trustee
  • Individual holding one of the following roles:
    • An officer or employee of a corporation or association who is authorized to act on behalf of the corporation or association
    • Designated partner authorized to act on behalf of a partnership
    • Person authorized to act on behalf of an LLC in tax matters
  • Parent or guardian of minor taxpayer in cases when the parent or guardian has signed the minor’s tax return
  • Individual authorized to act on behalf of a government entity with regard to the government entity’s own tax matters
  • Successor of a very small estate, under Iowa Code section 633.356(2)

If you are a pass-through entity and want to change your pass-through representative for a tax year, or if you failed to designate a pass-through representative for a tax year on your original Iowa income tax return, fill out an IA 8979 Pass-through Representative Appointment Form (41-173).

Licensees and permittees authorized to sell alcoholic liquor, wine, beer, or mixed drinks or cocktails for off-premises consumption may contract with a third party to deliver the alcoholic beverages provided that the licensee or permittee has entered into a written agreement with the third party that authorizes the third party to act as an agent of the licensee or permittee for the purpose of delivering the alcoholic beverages.

Each licensee or permittee shall submit to the Iowa Department of Revenue Alcohol & Tax Operations Division (Division) a list of names and addresses of all third parties it has authorized to act as its agent for the purpose of delivering alcoholic beverages. The licensee or permittee shall provide the Division with amendments to the list as necessary to ensure the Division possesses an accurate, current list. The list of third parties should be submitted using the following link: Third-Party Delivery Form.

Alcohol license and permit information is considered public information.  Investigative records, as outlined in Iowa Code section 123.38A, are confidential and are not authorized to be released before administrative or criminal charges are filed. Iowa Code section 123.14 allows the department of public safety to have full access to all records, reports, audits, tax reports and all other documents and papers in the department pertaining to liquor licensees and wine and beer permittees and their business.

Certain information of the Lottery is confidential and exempt from release in open records requests. This includes player name and address lists, marketing plans, and security information. A full list of confidential lottery materials may be found in Iowa Code section 99G.34. The names and addresses of prize winners are not withheld in open records requests.

Subject to the limitations of the confidentiality laws described above, as well as in the Iowa Code and Iowa Administrative Code, some records in the possession of the Department are public records. For more information, see Iowa Administrative Code rule 701-5.3.

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

• Online in NextRequest by submitting a Public Record Request
• By mail:
  John Fuller
  Public Information Officer
  Iowa Department of Revenue
  1305 E Walnut Street
  Des Moines, IA 50319
• By email:
  john.fuller@iowa.gov
• By phone:
  515-318-8864

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

Timeline

The Iowa Open Records Act in Iowa Code section 22.8(4)(d) allows the Department up to 20 calendar days to determine whether a record is public or confidential.

After determining if the record requested is public or confidential, the Department strives to fulfill the request as soon as resources allow. All records are reviewed by Departmental attorneys to ensure that confidential information is appropriately redacted or removed from the records to be released.

Cost

Pursuant to Iowa Code section 22.3, the Department may charge fees in connection with the search, retrieval, examination, and copying of requested records.

The Department charges an hourly fee for actual Department expenses associated with the search, retrieval, and examination of requested records. The fee is based on the pay scale of the employee(s) involved and other actual costs incurred.

The Department provides the first two hours of search, retrieval, and examination free of charge. The Department will also attempt to minimize hours when possible. A fee deposit may be required. Records will not be released until the fee has been paid in full.

The Department provides up to 10 paper copies free of charge. Additional paper copies of records are 20 cents per side. If files can be provided electronically, copying fees will not apply.

All records must be reviewed by Department staff attorneys prior to release to ensure that all records released are compliant with state confidentiality laws. 

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

In most cases, the Department is precluded from releasing any tax information, including returns and return information, and subpoenas, orders, and other processes that request confidential tax information are void. Iowa Code section 422.72(3)(b).

A subpoena meeting the requirements of Iowa Code 422.72(7)(a) may be submitted to:

• By Mail:
  Iowa Department of Revenue
  Security and Disclosure Unit
  PO Box 10460
  Des Moines, IA 50306

• In Person:
  Iowa Department of Revenue
  Hoover State Office Building - 1st Floor
  1305 E Walnut St.
  Des Moines, IA 50319