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General Tax Guidance
Sales, Use & Excise Tax
Due to recent storms, Governor Reynolds authorized a Proclamation of Disaster Emergency in response to severe weather that occurred and declared several counties in Iowa to be disaster areas. For taxpayers who may have missed deadlines to file or pay Iowa taxes because records were destroyed by those storms, tax penalty relief is available.
You can request penalty relief by submitting a penalty waiver request on GovConnectIowa or by submitting a Penalty Waiver Request (78-629) , if you:
Missed a filing or payment deadline falling on or after the date of a disaster proclamation listed below due to the disaster, and Are assessed a late file or late pay penalty NOTE : Tax penalty relief is not an extension of the due date for any return or payment due to the Iowa Department of Revenue.
Counties that have been declared disaster areas include:
Proclamation issued July 16, 2024 Scott and Clayton Counties Proclamation issued July 9, 2024 Chickasaw and Wright Counties Proclamation issued June 26, 2024 Buena Vista, Cerro Gordo, Cherokee, Clay, Dickinson, Emmet, Floyd, Fremont, Harrison, Hancock, Humboldt, Kossuth, Lyon, Mills, Monona, O'Brien, Osceola, Palo Alto, Plymouth, Pocahontas, Pottawattamie, Sioux, Webster, Winnebago, Woodbury, Worth and Wright Counties Proclamation issued June 26, 2024 Harrison, Johnson, Mills and Pottawattamie Counties Proclamation issued June 24, 2024 Proclamation issued June 24, 2024 Fremont, Harrison, Mills, Monona, and Pottawattamie Counties Proclamation issued June 23, 2024 Proclamation issued June 22, 2024 Buena Vista, Cerro Gordo, Cherokee, Clay, Dickinson, Emmet, Floyd, Hancock, Humboldt, Kossuth, Lyon, O’Brien, Osceola, Plymouth, Pocahontas, Sioux, Webster, Winnebago, Woodbury, Worth, and Wright. Proclamation issued June 22, 2024 Proclamation issued June 14, 2024 Monona and Woodbury counties Proclamation issued June 6, 2024 Dubuque and Emmet counties Proclamation issued June 3, 2024 Kossuth and O’Brien counties Proclamation issued May 28, 2024 Dallas, Poweshiek, and Webster counties Proclamation issued May 24, 2024 Calhoun, Cerro Gordo, Johnson, Keokuk, Marion, Scott, Shelby, Union, Washington, and Wright counties Proclamation issued May 22, 2024 Black Hawk, Buena Vista, Butler, Cedar, Clinton, Dubuque, Fayette, Franklin, Hancock, Humboldt, Iowa, Jackson, Mills, Muscatine, O'Brien, Polk and Story Proclamation issued May 21, 2024 Adair, Adams, Cass, Clay, Hardin, Harrison, Jasper, Kossuth, Marshall, Montgomery, Page, Palo Alto, Pottawattamie, Tama, and Warren Proclamation issued May 8, 2024 Clarke, Marion, O’Brien, and Pottawattamie Proclamation issued April 29, 2024 Clarke, Crawford, Harrison, Mills, Polk, Ringgold, Shelby, and Union Proclamation issued April 26, 2024