303.8(1) Reserved. 303.8(2) For tax years beginning on or after January 1, 1982, itemized deductions attributable to Iowa by nonresidents shall be the itemized deductions available for resident taxpayers. This rule is intended to implement Iowa Code sections 422.5, 422.7 and 422.9. [Editorial change: IAC Supplement 11/2/22]

← 7 Itemized deductions—part-year residents.9 Annualizing income. Where a taxpayer is required to annualize income for federal →

in view

Whole section

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This rule cites 1 other rule.

IA reg. 422.5inferredIA › Regulations › Title iac › § 422.5

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Axiom
Iowa
Regulations
Iac
Part 701
§ 701.303
(8)

8 Itemized deductions—nonresidents.

Official source

← 7 Itemized deductions—part-year residents.9 Annualizing income. Where a taxpayer is required to annualize income for federal →

in view

Whole section

▸citations (1)

References

This rule cites 1 other rule.

IA reg. 422.5inferredIA › Regulations › Title iac › § 422.5