Iowa Admin. Code r. 701-259.7
The department may grant an extension for the filing of any required return or tax payment or both.
In order for an extension to be granted, the application requesting the extension must be filed, in writing, with the department prior to the due date of the return or remittance. In determining whether an application for extension is timely filed, the provisions of rule 701-67.6 (452A) shall apply. The application for extension must be accompanied by an explanation of the circumstances justifying such extension, and in no event will the extension period exceed 30 days.
In the event an extension is granted, the penalties under Iowa Code section 452A.65 applicable to late-filed returns or remittances will not accrue until the expiration of the extension period, but the interest on tax due under the same section will accrue as of the original filing date.
This rule is intended to implement Iowa Code section 452A.61.
Iowa Admin. Code r. 701-259.7