Iowa Admin. Code r. 701-303.10 - Income Tax Averaging

Rule 701-303.10 - Income Tax Averaging
Rule 701-303.9 - Annualizing IncomeRule 701-303.11 - Reduction in State Itemized Deductions for Certain High-income Taxpayers

701—303.10(422) Income tax averaging. There is no provision in the Iowa Code which allows income tax averaging.

This rule is intended to implement Iowa Code sections 422.7 and 422.5 .

Editorialchange:IACSupplement11/2/22Editorial change: IAC Supplement 11/2/22
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