Personal Net Income Tax | Midpage

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Iowa Code

II

Personal Net Income Tax

422.4Definitions controlling subchapter 422.5Tax imposed — exclusions — alternate tax rate 422.6Income from estates or trusts 422.7“Net income” — how computed 422.8Allocation of income earned in Iowa and other states 422.9Carry over of Iowa net operating loss 422.10Research activities credit 422.10BRenewable chemical production tax credit 422.10CSustainable aviation fuel tax credit 422.11Franchise tax credit 422.11ANew jobs tax credit 422.11CWorkforce housing investment tax credit 422.11DHistoric preservation tax credit 422.11EBeginning farmer tax credit program 422.11FInvestment tax credits 422.11HEndow Iowa tax credit 422.11JTax credits for wind energy production and renewable energy 422.11LSolar energy system tax credits 422.11OE-85 gasoline promotion tax credit 422.11PBiodiesel blended fuel tax credit 422.11QIowa fund of funds tax credit 422.11RFrom farm to food donation tax credit 422.11SSchool tuition organization tax credit 422.11THoover presidential library tax credit 422.11VRedevelopment tax credit 422.11WCharitable conservation contribution tax credit 422.11YE-15 plus gasoline promotion tax credit 422.11ZInnovation fund investment tax credits 422.12Deductions from computed tax 422.12AAdoption tax credit 422.12BEarned income tax credit 422.12CChild and dependent care or early childhood development tax credits 422.12EIncome tax return checkoffs limited — notification of repeal 422.12HIncome tax checkoff for fish and game protection fund 422.12KIncome tax checkoff for child abuse prevention program fund 422.12NGeothermal heat pump tax credit 422.12OEmployer child care tax credit 422.12PPublic safety officer moving expense — tax credit 422.12QResearch and development tax credit 422.13Return by individual 422.14Return by fiduciary 422.15Information at source 422.16Withholding of income tax at source — penalties — interest — declaration of estimated tax — bond 422.16AJob training withholding — certification and transfer 422.16BPass-through entity composite returns 422.16CPass-through entity — election — entity-level tax — credit 422.17Certificate issued by department to make payments without withholding 422.19Scope of nonresidents tax 422.20Information confidential — redactions — penalty 422.21Form and time of return 422.22Supplementary returns 422.23Return by administrator 422.24Payment — interest 422.25Computation of tax, interest, and penalties — limitation 422.25AReporting and treatment of certain partnership adjustments 422.25BState pass-through representative 422.25CPartnership and pass-through entity audits and examinations — consistent treatment of entity-level items — binding actions — amended returns 422.26Lien of tax — collection — action authorized 422.27Final report of fiduciary — conditions 422.28Revision of tax 422.29Judicial review 422.30Jeopardy assessments — posting of bond 422.31Statute applicable to personal tax