Iowa Admin. Code r. 701-303.7 - Itemized Deductions—part-year Residents

Rule 701-303.7 - Itemized Deductions—part-year Residents
Rule 701-303.6 - Itemized Deductions—separate Returns by SpousesRule 701-303.8 - Itemized Deductions—nonresidents

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 .

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