7 Itemized deductions—part-year residents.

303.7(1) Reserved. 303.7(2) For tax years beginning on or after January 1, 1982, itemized deductions attributable to Iowa by part-year residents shall be the itemized deductions allowable for resident taxpayers. This rule is intended to implement Iowa Code sections 422.7, 422.8 and 422.9. [Editorial change: IAC Supplement 11/2/22]