Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 8 - Forms and Communications › Rule 701-8.2 - Department Forms

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Generally.
The department and the director have developed and
				provide or prescribe department forms designed to help persons exercise their
				rights and discharge their duties under the tax laws and rules, to explain tax
				laws and rules, to assist in the administration of tax laws and rules, and to
				assist in general financial administration. Department forms may be available
				in electronic format, on paper, or in other formats as prescribed by the
				director. Communications with the department, for which department forms have
				been created, shall be carried out using those forms or substitute forms. Each
				direction of every instruction contained within or accompanying department
				forms shall be followed, and each question within or accompanying every form
				shall be answered as if the instructions and forms were contained in these
				rules.
(2)
Obtaining
				department forms.
Department forms and instructions may be obtained
				from Taxpayer Services, Iowa Department of Revenue, Hoover State Office
				Building, P.O. Box 10457, Des Moines, Iowa 50306-0457; by telephoning
				(800)367-3388 or (515)281-3114; or on the department's website
				attax.iowa.gov.
(3)
Filing
				department forms.
A department form may be filed with the department
				as directed on the department form or in the corresponding instructions. Filing
				a department form using any other method requires prior approval from the
				department. Attempting to file a department form using an unapproved method
				may, at the discretion of the director, result in the rejection of the form and
				all information contained therein.
(4)
Removable media.
Submitting a department form on removable media, such as compact disc, requires
				prior approval from the department.
(5)
Electronic reporting.
No
				prior approval is necessary for electronic reporting when the reporting is in
				accordance with department policy. Any other electronic reporting of a
				department form requires department approval, unless otherwise authorized.
				Additional information regarding electronic reporting is available
				atiowaforms.gov.
(6)
Signatures.
a.
Paper
				filings.
Unless expressly prohibited by state or federal law, a
				return, application, or other form may be submitted using an original
				signature, or a copy or facsimile of a signature. For purposes of this rule,
				"copy or facsimile of a signature" may be a copy or facsimile of an original
				signature or a copy or facsimile of an electronic signature.
b.
Electronic filings.
For
				income tax returns submitted through the IRS e-file program, see rule
				701-8.5(422). For all other returns, applications, or other documents, the
				following applies. Unless expressly prohibited by state or federal law, a
				return, application or other form accepted by the department as filed by email
				or other electronic means may be submitted using an electronic signature or a
				signature designated by the department in lieu of a handwritten signature. For
				purposes of this rule, "electronic signature" means an electronic sound,
				symbol, or process attached to or logically associated with a tax return,
				application, or other document filed with the department and executed or
				adopted by a person with the intent to sign the return, application, or other
				document filed with the department. Electronic signatures appear in many forms
				and may be created by many different technologies. No specific technology is
				required. For purposes of this rule, "signature designated by the department"
				means a symbol or other information that is provided by the department to the
				taxpayer or the taxpayer's representative and is to serve instead of the
				handwritten signature of the taxpayer. In a situation where the taxpayer or the
				taxpayer's representative has submitted a return, application, or other
				document to the department by email, the taxpayer should include the taxpayer's
				email address in the record of the document. To the extent that a document is
				submitted by email or other electronic means with an electronic signature or
				signature designated by the department, the taxpayer should include in the
				record of the document the taxpayer's federal identification number so that the
				taxpayer's identity is established.
This rule is intended to implement Iowa Code sections
				  17A.3(1)
"b,"
421.14,422.13,422.14,422.16, 422.36, 423.31, 450.53,
				  452A.60, and 453A.14.