ARC 0028D

Adopted and Filed

Franchise tax—investment subsidiary combined returns, 304.16, 501.16, 602.20, 602.33

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Des Moines, IA 50319
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Franchise tax—investment subsidiary combined returns, 304.16, 501.16, 602.20, 602.33
Published on 1/21/2026
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Adopted and Filed

The official published PDF of this document is available from the Iowa General Assembly’s Administrative Rules page.

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View the Iowa Administrative Bulletin for 1/21/2026.

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Related Notices

ARC 9745C

Administrative Rule References

The following administrative rule references were added to this document. You may click a reference to view related notices.

Rule 701-304.16 Rule 701-304.16(2) Rule 701-304.16(3) Rule 701-501.1(1) Rule 701-501.16 Rule 701-501.16(2) Rule 701-502.15 Rule 701-502.15(1) Rule 701-602.20 Rule 701-602.20(1) Rule 701-602.27 Rule 701-602.28 Rule 701-602.33 Rule 701-602.33(3) Rule 701-602.33(5) Rule 701-602.33(6)

Iowa Code References

The following Iowa code references were added to this document. You may click a reference to view related notices.

Iowa Code 422 Iowa Code 422.11 Iowa Code 422.12 Iowa Code 422.12B Iowa Code 422.3 Iowa Code 422.33 Iowa Code 422.33(2) Iowa Code 422.5 Iowa Code 422.60 Iowa Code 422.61 Iowa Code 422.61(2) Iowa Code 422.61(3) Iowa Code 422.63 Iowa Code 422.63(1)

Keywords

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Allocation and apportionment of combined group income Allocation of nonbusiness income Apportionment of business income Calculating the addition Combined filer credit calculation formula Combined group commercial domicile Combined group net income calculation Credit calculation Credit calculation for combined return filers Definitions Disallowance of expenses to carry an investment subsidiary Discontinuing the election Election binding Election to file a combined return Exception to the addition Filed by parent financial institution Filing combined returns Franchise rates Franchise tax credit Investment subsidiary combined returns Liability for tax Making the election Net operating loss (NOL) deduction Payment of tax Responsibility for filing and signing Tax year Total combined income or loss Treated as financial institutions

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