Iowa Administrative Code › Agency 701 - Revenue Department › Title IV - Individual Income Tax › Chapter 301 - Filing Return and Payment of Tax › Rule 701-301.3 - Form for Filing

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Use
				of and completeness of prescribed forms.
Returns shall, in all cases,
				be made by residents and nonresidents on forms supplied by the department of
				revenue. Taxpayers not supplied with the proper forms shall make application
				for the forms to the department, in ample time to have their returns made,
				verified and filed on or before the due date. Each taxpayer shall carefully
				prepare a return so as to fully and clearly set forth the data required. For
				lack of a prescribed form, a statement made by a taxpayer disclosing gross
				income and the deductions from gross income may be accepted as a tentative
				return, and if verified and filed within the prescribed time, will relieve the
				taxpayer from liability to penalties, provided that without unnecessary delay a
				tentative return is replaced by a return made on the proper form. Each question
				shall be answered and each direction complied with in the same manner as if the
				forms and instructions were embodied in these regulations. Individual resident
				taxpayers shall enter the name of the school district of residence on the
				return. If the school district is not supplied, the return shall be deemed
				incomplete.
A return not signed by the taxpayer or the taxpayer's agent
				  or guardian, shall not be deemed completely executed and filed as required by
				  law.
Failure to receive the proper form does not relieve the
				  taxpayer from the obligation of making any return required by statute.
(2)
Optional method of
				filing.
The front and back page of the Iowa individual income tax
				return, if properly completed, may be filed as an optional return, if a
				complete facsimile or photocopy of the federal return and supporting schedules
				are attached.
(3)
Copy of
				federal income tax return to be filed by nonresident.
A nonresident
				taxpayer must file a copy of their federal income tax return for the current
				tax year with their Iowa income tax return. The copy shall include full and
				complete copies of all farm, business, capital gains and other schedules that
				were filed with the federal return.
(4)
Amended returns.
If it
				becomes known to the taxpayer that the amount of income reported to be federal
				net income or Iowa taxable income was erroneously stated on the Iowa return, or
				changed by an Internal Revenue Service audit, or otherwise, the taxpayer shall
				file an amended Iowa return along with supporting schedules, to include the
				amended federal return if applicable. A copy of the federal revenue agent's
				report and notification of final federal adjustments provided by the taxpayer
				will be acceptable in lieu of an amended return. The assessment or refund of
				tax shall be dependent on the statute of limitations as set forth in
				701-subrule 38.2(1) and rule
				701-43.3 (422).
(5)
Voter's registration forms in
				income tax booklets and income tax return instructions.
Effective for
				tax years beginning on or after January 1, 1989, income tax return booklets and
				income tax return instructions shall include two voter registration forms. The
				voter registration forms to be inserted into the income tax return instruction
				forms and booklets are to be designed by the voter registration commission.
				However, effective July 1, 1992, the voter registration forms are to be
				inserted in the income tax return booklets and income tax return instructions
				only for odd-numbered tax years. Thus, the voter registration forms will not be
				included in the income tax return booklets for the 1992 tax year but are to be
				included in the booklets for 1993.
Effective July 1, 2004, the requirement that voter
				  registration forms be included in the income tax booklets and income tax
				  instructions has been eliminated. The official website of the department
				  includes the official electronic state of Iowa voter registration form and a
				  link to the Iowa secretary of state's official website.
This rule is intended to implement Iowa Code sections
				  422.13,
				  422.21 and
				  422.22 and Iowa Code sections
				  48A.24 and
				  421.17 as amended by 2004 Iowa
				  Acts, Senate File 2296.