Iowa Admin. Code r. 701-48.8 - Estimated tax
Taxpayers filing composite returns are not required to make payments of estimated tax. However, if taxpayers desire to make estimated payments, the estimated payments should be made on Form lA 1040ES using the partnership's, S corporation's, or trust's identification number assigned by the department in lieu of the social security number.
This rule is intended to implement Iowa Code section 42213..
Notes
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