Iowa Admin. Code r. 701-49.5

Current through Register Vol. 46, No. 22, May 1, 2024

Rule 701-49.5 - Reporting forms

(1)Resident forms. Blank estimate tax forms are available from the department for resident taxpayers making state estimate payments.

(2)Nonr esident forms. A special nonresident estimate tax form with instructions is available from the department for any nonresident wishing to make estimate tax payments in lieu of having Iowa income tax withheld by an Iowa withholding agent. The estimated payment should be submitted with the certificate or the release from withholding described in subrule 49.3(2).

This rule is intended to implement Iowa Code section 42216..

Iowa Admin. Code r. 701-49.5

Amended by IAB February 18, 2015/Volume XXXVII, Number 17, effective 3/25/2015