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Coronavirus/COVID-19 Tax Guidance

Coronavirus/COVID-19 Tax Guidance
Individual Income Tax

3-Year Carryback Period for Iowa NOLs Incurred by Individuals During the COVID-19 Pandemic

Iowa net operating losses (NOLs) are generally carried back two years. Trump's federal disaster declaration, effective 1/20/2020, the carried back is 3 years.

Coronavirus/COVID-19 Tax Guidance

COVID-19

General guidance regarding the Department's COVID-19 filing and payment extensions .

Coronavirus/COVID-19 Tax Guidance

Iowa Nonconformity: Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020

Guidance regarding the Department conformity with Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020.

July 16, 2021
Coronavirus/COVID-19 Tax Guidance

Qualifying COVID-19 Grants - Income and Franchise Tax Exclusion

Tax guidance describing income and franchise tax exclusion for certain Iowa small business relief grant program amounts and business expense deductions.

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