Information for Tax Professionals

Survey for Tax Preparers – Seven Quick Questions

IndividualFile for Tax Professionals Electronic Filing Amend an Iowa return Expanded Instructions Check Refund Status Pay Electronically 2007 Approved eFile Vendors File an Appeal Name and Address Change Tax Due Dates (Excel) IRS Tax Information for tax professionals	Individual File for Software Developers Information Transmitter Testing
	Business Information Online services Publications and forms Benefits for employers Nexus And more! Online Services for Businesses
	Volunteer Opportunities: AARP
	Lists Sign up or unsubscribe to receive Iowa tax news by e-mail.
Research and Information Iowa Tax Research Library Chapter 7: Practice and Procedure Chapter 7: Protest Section Chapter 7: Declaratory Orders (rulings) Section Information by Tax Type

Processing times for Iowa income tax returns

• eFile: days
• Paper-file: weeks; up to an additional 6 months if errors
• Amended: About 6 months; approximately 30 days if by State Only software

Electronically File Iowa & Federal Returns

What's New	2007 Electronic Filing Handbook (pdf) What's inside: Three Classifications of Participants Calendar Acknowledgements Application Process List of Excluded Returns and Schedules
What's Hot!
Payment Options
Credit Card Information
Forms and Publications
IDR ELF Coordinator Contact Info
Applying to eFile Iowa income tax returns

• Beginning with the 2007 income tax return, if EROs use the Practitioner PIN method, they obtain pen and ink signatures on the Federal 8879.  As a result, EROs must also obtain pen and ink signatures on the IA 8453.
• IA 1040 STEP 7: Standard deduction amounts for TY2007 are $1,700 and $4,200. See generic field 550 and Unformatted IA 1040S field 300, both corresponding to IA 1040 line 41 A & B.
• Tax income brackets have been indexed for TY2007 and TY2008 (pdf).
• Table of valid school districts for 2007 (pdf); some rates have changed.
• Iowa Earned Income Tax Credit is now refundable on line 65 of the IA 1040.
• New filing thresholds for taxpayers 65 and older: $18,000 and $24,000
• New alternate tax calculation for taxpayers 65 or older
• Social Security Phase-out begins; line 13 of the IA 1040
• See 2007 Expanded Instructions for additional information

• No Iowa eFile Registration required for new EROs.
• State Only eFiled Returns are accepted.
• eFiled Amended Returns are accepted.
• PIN signature is not allowed on State Only eFiled Returns.

• Iowa ELF Handbook for TY07 (pdf) We will post TY07 as soon as it is available.
• Payment Voucher for 2007 income tax return (pdf)
• IA 8453, Declaration for Electronic Filing for 2007 (pdf): Do not mail this to the department; keep this with your records.
• IA 8453OL, Declaration for Online Service for 2007 (pdf): Do not mail this to the department; keep this with your records.
• State of Iowa Information for Software Developers, Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns for 2007 (pdf) (password protected)

Official Payments Corp. Web page for tax professionals

This Q&A from Official Payments Corp. (pdf) should answer most of your questions.

• Credit Card Payment online
• Credit Card Payment by phone: 1-800-2PAY-TAX (800-272-9829)

Give your credit card information and the type of payment. A 2.5% service fee is charged by Official Payments Corp. Cards accepted: Visa, Master Card, American Express, Discover.

3. Mail a check or money order.....
   with the IA 1040-V Payment Voucher (pdf) made payable to:
   Treasurer, State of Iowa. Payments must be at least $1. Write your Social Security Number on the check or money order. Address for mailing is on the IA 1040-V Payment Voucher.