Iowa Admin. Code r. 701-73.24
Current through Regsiter Vol. 46, No. 26, June 12, 2024
The income of a spouse does not have to be reported on the claimant's return unless the spouse lived with the claimant at the property upon which the property tax credit or rent reimbursement is claimed. If the spouse lived with the claimant for only a portion of the base year, only that portion of the spouse's income which was received while living with the claimant must be reported as income on the claimant's return. If the spouse is eligible to claim a credit or reimbursement, the spouse does not have to include any income that was reported on the other claimant's (spouse's) return.
This rule is intended to implement Iowa Code subsection 42517(6)..
Iowa Admin. Code r. 701-73.24