Iowa Admin. Code r. 701-303.7

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 701-303.7 - Itemized deductions-part-year residents

(1) Reserved.

(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.

Iowa Admin. Code r. 701-303.7

Editorial change: IAC Supplement 11/2/22