Current through Register Vol. 47, No. 8, October 30, 2024
Rule 701-41.7 - Itemized deductions-part-year residents(1) Rescinded lAB 3/26/08, Effective 4/30/08.(2) For tax years beginning on or after January 1, 1982, itemized deductions attributable to Iowa by part-year residents shall be the itemized deductions allowable for resident taxpayers. This rule is intended to implement Iowa Code sections 422.7, 422.8 and 422.9.
Iowa Admin. Code r. 701-41.7