STEP 13: COW-CALF REFUND.
The cow-calf refund will be allowed only to qualified
individual taxpayers who operate cow-calf beef operations in Iowa.
For details on qualifications for this refund, see form IA
After completing the IA 132 enter the refund amount(s)
(not to exceed $3,000) on the specific lines under Step 13 on the individual
IA 1040. If claims exceed the allotted distribution amount, refunds
will be prorated.
The completed IA 132 form must be postmarked
by October 31, 2009, for calendar year filers or within 10 months of
the end of the tax year for fiscal filers. If for some reason the income
tax return cannot be filed by the above due dates, the IA 132 may be
sent as a separate document to the following address:
Taxpayer Services Section
Iowa Department of Revenue
PO Box 10457
Des Moines, IA 50306-0457
If the IA 132 was inadvertently not included with the
income tax return, DO NOT amend the income tax return simply to send
the IA 132. Mail the IA 132 separately to the preceding address by
the required postmark dates.
The 2008 IA 132 refund will not be paid until February
28, 2010, for claimants on a calendar tax year. The calendar tax year
ends December 31 of each year. The filing date for fiscal year filers
will determine which year the claim will be paid on February 28 of