Rule 701-303.9 - Annualizing Income

Iowa Admin. Code r. 701-303.9

in: Rule 701-303.9 - Annualizing Income

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701—303.9(422) Annualizing income. Where a taxpayer is required to annualize income for federal income tax purposes the taxpayer must also annualize on the Iowa return.

This rule is intended to implement Iowa Code section 422.7 .

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

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