(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 300.2(1) and rule
701-305.3 (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.
