Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 8 - Forms and Communications › Rule 701-8.4 - Description of Forms

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Tax
				forms.
Taxes administered by the department that require forms are as
				follows:
a. Corporate income return systems
				use forms designed by the department as well as forms used in federal tax
				administration. Approved substitute forms may be used for returns.
b. Corporate income tax field and office
				audit systems, related field collections systems, and the corporate tax error
				resolution system use forms designed by the department. Approved substitute
				forms may be used.
c. Franchise tax
				returns use forms designed by the department as well as forms used in federal
				tax administration. Approved substitute forms may be used for
				returns.
d. Franchise audit and
				collection systems use forms designed by the department. Approved substitute
				forms may be used.
e. Corporate and
				franchise estimated tax systems use forms designed by the department. Approved
				substitute forms may be used.
f.
				Individual and fiduciary income returns use forms designed by the department as
				well as forms used in federal tax administration. Approved substitute forms may
				be used for returns.
g. Individual
				and fiduciary income tax field and office audit systems and related field
				collections systems use forms designed by the department. Approved substitutes
				may be used.
h. New jobs tax credit
				systems use forms designed by the department. Approved substitute forms may be
				used.
i. Individual income tax
				withholding payment voucher systems use forms designed by the department.
				Approved substitute forms may be used.
j. IA-W4, declaration of estimated tax, and
				withholding penalty waiver systems use forms designed by the department.
				Approved substitutes may be used.
k. Sales and use tax payment vouchers and
				annual returns use forms designed by the department. Approved substitute forms
				may be used in limited situations.
l. Local option sales and services tax and
				hotel/motel tax systems use forms designed by the department. Approved
				substitute forms may be used in limited situations.
m. Field and office audit and collections
				systems for sales and use tax; sales tax refund examination systems; industrial
				machinery, equipment, and computer refund systems; and sales and use tax
				penalty waiver systems use forms designed by the department. Approved
				substitute forms may be used.
n.
				Motor fuel tax systems use forms designed by the department. Approved
				substitute forms may be used.
o.
				Special fuel tax systems use forms designed by the department. Approved
				substitute forms may be used.
p.
				Motor fuel tax and special fuel tax error resolution systems and related field
				and office audit and collection systems use forms designed by the department.
				Approved substitute forms may be used.
q. Inheritance and qualified use inheritance
				tax systems use forms designed by the department. Approved substitute forms may
				be used.
r. Inheritance and
				qualified use inheritance tax field and office audit systems and related field
				collections systems use forms designed by the department. Approved substitute
				forms may be used.
s. Cigarette and
				tobacco tax systems with related office and field audit and field collection
				systems use forms designed by the department. Approved substitute forms may be
				used.
t. Property assessor and
				deputy assessor examination records systems use forms designed by the
				department. Approved substitute forms may be used.
u. Centrally assessed property tax systems
				use forms designed by the department. Approved substitute forms may be
				used.
v. Mobile, manufactured, and
				modular home reduced tax rate systems; Iowa elderly and disabled property tax
				credit and rent reimbursement systems; and special assessment credit systems
				use forms designed by the department. Approved substitute forms may be
				used.
w. Environmental protection
				charge systems use forms designed by the department. Approved substitute forms
				may be used.
x. Excise tax on
				unlawful dealing in certain substances systems use forms designed by the
				department. Approved substitute forms may be used.
y. Taxpayer contact systems use forms
				designed by the department. Approved substitute forms may be used.
z. Federal and state exchange of information
				systems use forms designed by the department as well as others. Approved
				substitute forms may be used.
aa.
				Accounts receivable notices systems use forms designed by the department.
				Developers may not provide a substitute accounts receivable notice.
bb. The department provides a taxpayer bill
				of rights, which sets forth the rights of a taxpayer and obligations of the
				department during an audit, procedures by which a taxpayer may appeal an
				adverse decision of the department, and procedures which the department uses to
				enforce the tax laws. Developers may not provide a substitute taxpayer bill of
				rights.