Immediate Income Tax Changes for Iowa Taxpayers

April 13, 2011  

DES MOINES - Changes for tax year 2010 Iowa Income Tax filing became effective April 12, 2011 with the enactment of Senate File 512.  This legislation couples Iowa tax provisions with federal provisions retroactive to January 1, 2010 in the areas listed below.  Taxpayers who are impacted by these changes and have already filed returns for tax year 2010 may want to consider filing an amended Iowa tax return.  NOTE: Iowa did not couple with the bonus depreciation provisions allowed for federal tax purposes for the 2010 tax year.

For Individual Income Tax Filers Only:

For Individual Income Tax Filers as well as Corporate Income Tax (including S Corporations), Partnership, Fiduciary, and Franchise Tax:

Taxpayers who have already filed tax year 2010 returns should review information provided on the Department’s Web site about how to file an amended return. 

For More Information:   

Additional information can be found on the Department’s Web site:  Taxpayers can call for assistance at: 515-281-3114 or 1-800-367-3388 (Iowa, Omaha, Rock Island, Moline) 8:00 a.m. - 4:15 p.m. CT or e-mail:

Media Contact:    Roger Stirler, Public Information Officer, Iowa Department of Revenue
Phone: 515-281-4908                   E-mail: