8 Withholding and estimated tax credits. An employee from whose wages tax is

withheld shall claim credit for the tax withheld on the employee’s income tax return for the year during which the tax was withheld. Credit will be allowed only if a copy of the withholding statement is attached to the return. Taxpayers who have made estimated income tax payments shall claim credit for the estimated tax paid for the taxable year. This rule is intended to implement Iowa Code section 422.16. [ARC 8702B, IAB 4/21/10, effective 5/26/10; Editorial change: IAC Supplement 11/2/22]