Iowa Admin. Code r. 781-16.13

Current through Register Vol. 47, No.14, January 8, 2025

Rule 781-16.13 - Rollover

The Iowa state income tax treatment of a qualified rollover from an account shall be as set forth in Iowa Code chapter 422. A rollover which is not a qualified rollover shall be treated as a nonqualified withdrawal.

Adopted by IAB May 22, 2019/Volume XLI, Number 24, effective 6/26/2019