Iowa Admin. Code r. 701-259.7 - [Effective 4/23/2025] Extension of time to file

The department may grant an extension for the filing of any required return or tax payment or both.

(1) Application for extension. In order for an extension to be granted, the application requesting the extension must be filed, in writing, with the department prior to the due date of the return or remittance. In determining whether an application for extension is timely filed, the provisions of rule 701-259.5 (452A) shall apply. The application for extension must be accompanied by an explanation of the circumstances justifying such extension.

(2) Length of extension. The extension period will not exceed 30 days.

(3) Penalties in the event of an extension. In the event an extension is granted, the penalties under Iowa Code section 452A.65 applicable to late-filed returns or remittances will not accrue until the expiration of the extension period. The interest on tax due under the same section will accrue as of the original filing date.

This rule is intended to implement Iowa Code section 452A.61.

Notes

Iowa Admin. Code r. 701-259.7

ARC 6508C, IAB 9/7/22, effective 10/12/22; Editorial change: IAC Supplement 10/18/23

Adopted by IAB March 19, 2025/Volume XLVII, Number 19, effective 4/23/2025