Iowa Admin. Code r. 701-303.8 - Itemized Deductions—nonresidents

Rule 701-303.8 - Itemized Deductions—nonresidents
Rule 701-303.7 - Itemized Deductions—part-year ResidentsRule 701-303.9 - Annualizing Income

701—303.8(422) Itemized deductions—nonresidents.

303.8(1) Reserved.

303.8(2) For tax years beginning on or after January 1, 1982, itemized deductions attributable to Iowa by nonresidents shall be the itemized deductions available for resident taxpayers.

This rule is intended to implement Iowa Code sections 422.5

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

, 422.7 and 422.9 .

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