Rule 701-303.7 - Itemized Deductions—part-year Residents

Iowa Admin. Code r. 701-303.7
in: Rule 701-303.7 - Itemized Deductions—part-year Residents
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701—303.7(422) Itemized deductions—part-year residents.

303.7(1) Reserved.

303.7(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 .

[Editorial change: IAC Supplement 11/2/22]

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