Current through Register Vol. 47, No. 6, September 18, 2024
Rule 701-303.7 - Itemized deductions-part-year residents(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. 701-303.7
Editorial change: IAC Supplement 11/2/22