Electronic Filing for Utility Replacement and Statewide Property Tax

• There will only be one Form A/B to file for each taxpayer (based on FEIN)
  • Options are provided to define which utility types (electric, gas, water) you wish to file
  • The form will be broken down into steps where appropriate information will be collected by utility type
  • If filing for multiple utility types, details must be submitted on the same return.
• There is a new option, Not Required To File, which allows taxpayers not subject to utility replacement tax (ex: entities with no taxable deliveries, transmission or generation of electricity, gas or water) to advise the department that they do not meet the statutory requirements to file.
  • Selecting this option will change the status of the return from Available/Not Filed to Filed.
• The correct rates for the competitive service area will populate once a competitive service area is selected from the drop-down.

• View the Filing a Utility Replacement Tax Return video tutorial:

• There will be only one Form C to file for each taxpayer (based on FEIN)
  • Options are provided to define which utility types (electric, gas, water) you wish to file.
  • The form will be broken down into steps where appropriate information will be collected by utility type.
  • If filing for multiple utility types, details must be submitted on the same return.
  • For taxpayers with no assessed value, the option exists to select Not Required To File.
• There is now the option to attribute depreciation to specific major additions being reported on the Form C.
• There is a new required field for the gas utility type, where the user will be required to select the appropriate Competitive Service Area where the gas property is located. These Competitive Service Areas are defined in Iowa Code section 437A.3(22)(a).
• For taxpayers that filed a Midyear Major Additions Return, the Form C will pre-populate with the details of major additions reported on that return.  This will allow for the previously reported value to be adjusted as applicable, or if the major addition did not go into service, it can be reported as such.

• View the Filing a URT Form C video tutorial:

• Statewide Property Tax returns will be filed through GovConnectIowa and are due by March 31.
• Statewide Property Tax Returns will be generated by GovConnectIowa only for the taxpayers that meet the statutory requirements for Statewide Property Tax.
• If you see a Statewide Property Tax return available in GovConnectIowa, it means you met the requirements and are required to file/pay Statewide Property Tax.
• For taxpayers that are required to file a Statewide Property Tax return, their total assessed value will be pre-populated in the return.
• GovConnectIowa offers taxpayers the ability to make Statewide Property Tax payments directly through the portal, when filing the return.
• If you meet the statutory requirements to file/pay Statewide Property Tax but do not see a return available to file/pay, please contact the Department.

GovConnectIowa now offers a Transfer Replacement Tax return, due August 31.