Iowa Status on Federal Extenders for Tax Year 2009

April 12, 2010

Coupling with Federal Extenders

We continue to receive inquiries about whether Iowa will adopt the federal provisions for what are commonly referred to as the federal “extenders.” The Iowa Legislature has adjourned its 2010 session. Iowa will not be coupling with the 2008 federal law provisions related to extenders that impact the 2009 tax year.

The federal extender provisions include:

Iowa income tax returns must be filed based upon current Iowa law. Therefore, the extenders should not be included on Iowa returns. 

Other Federal Changes

As a reminder, Iowa did not couple with the following federal income tax changes that became effective with the 2009 tax year: