Note: Farmers and Commercial Fishers

Topics:

Expanded Instructions

Instruction Year: 2023

If at least two-thirds of your income is from farming or commercial fishing, you may avoid penalty for underpayment of estimated tax in one of the following ways:

  1. Pay the estimated tax in one payment on or before January 15, 2024, and file the Iowa income tax return by April 30, 2024, or
  2. File the Iowa income tax return and pay the tax due in full on or before March 1, 2024. An IA 2210F is required to be filed with the Iowa income tax return.

If the due date falls on a Saturday, Sunday, or holiday as defined in Iowa Code section 421.9A, then the due date is the following day that is not a Saturday, Sunday, or holiday.