Confidentiality

The Iowa Department of Revenue is required by both state and federal law to keep tax returns and return information confidential.  Department employees who improperly disclose confidential information may be subject to severe penalties, including fines and prison time. 

The federal statute which sets forth confidentiality requirements is section 6103 of the Internal Revenue Code.  The Iowa statutes are sections 422.20, 422.72, 423.42, 423A.6, 452A.63, 450.68, 450A.12, 450B.7, 453B.10, and 424.12 Code of Iowa.

Information that is otherwise confidential may be shared with an individual that has submitted a valid Iowa Power of Attorney form. Only information covered by the scope of authority indicated on the Iowa Power of Attorney form may be discussed.