1 Verification of deductions required. Deductions from gross income, otherwise

allowable, will not be allowed in cases where the department requests the taxpayer to furnish information sufficient to enable it to determine the validity and correctness of such deductions, until such information is furnished. For taxpayers using an electronic data interchange process or technology also see 701—subrule 11.4(4). This rule is intended to implement Iowa Code section 422.25. [Editorial change: IAC Supplement 11/2/22]