Certain military and civilian personnel—extension of Iowa income tax filing deadline, 39.12
REVENUE DEPARTMENT[701]
Adopted and Filed
ARC 3218C
Pursuant to the authority of Iowa Code section 422.68, the Department of Revenue hereby amends Chapter 39, “Filing Return and Payment of Tax,” Iowa Administrative Code.
Rule 701—39.12(422) implements Iowa Code section 422.21(2), which provides an extension for filing Iowa income tax returns for certain people serving in combat zones or hazardous duty areas and for certain other members of the military. This extension is available, both for Iowa purposes and at the federal level, to certain civilians serving in support of the military in combat zones or hazardous duty areas. However, the existing rule does not mention civilians who may qualify, which has led to confusion among affected Iowa taxpayers. This amendment provides updated guidance on which civilians qualify and how a qualifying person may apply for an extension with the Department. This amendment also reorganizes the rule to make it more user-friendly and removes some outdated references.
Notice of Intended Action was published in the Iowa Administrative Bulletin as ARC 3066C on May 24, 2017. No public comments were received in relation to this rule making. This amendment is identical to that published under Notice of Intended Action.
Any person who believes that the application of the discretionary provisions of these rules would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to rule 701—7.28(17A).
The Department of Revenue adopted this amendment on June 28, 2017.
After analysis and review of this rule making, the Department finds that this amendment is not likely to have a significant impact on jobs.
This amendment is intended to implement Iowa Code section 422.21. This amendment will become effective August 23, 2017.
The following amendment is adopted. Amend rule 701—39.12(422) as follows:
701—39.12(422) Tax benefits for persons in the armed forces deployed outside the United States and for certain other persons serving in support of those forces.
39.12(1) Extension of deadlines.
personnel who are deployed outside the United States. These armed forces, armed forces reserve and national guard personnel are not required to be deployed outside the United States in a combat zone, qualified hazardous duty area, or contingency operation to be allowed the additional time to file Iowa returns and perform other acts related to the department.
39.12(2) Application for the extension. For tax years beginning on or after January 1, 1995, certain persons performing peacekeeping duties in a location designated by Congress as a qualified hazardous duty area or other individuals performing military duties overseas in support of the persons in the hazardous duty area are eligible for the tax benefits described above. See rule 701—39.14(422) for additional information on the Bosnia-Herzegovina hazardous duty area. In order to claim the extension described in subrule 39.12(1), eligible taxpayers should notify the department of their eligibility by sending the information listed below to the e-mail address or other address listed on the department’s Web site.
39.12(3) For tax years beginning on or after January 1, 2008, the additional time to file returns and perform other acts related to the department of revenue described in subrule 39.12(1) is available to all active duty military service members in the armed forces, all armed forces military reservists, and all national guard personnel who are deployed outside the United States. These armed forces, armed forces reserve and national guard personnel are not required to be deployed outside the United States in a combat zone, qualified hazardous duty area, or contingency operation to be allowed the additional time to file Iowa returns and perform other acts related to the department of revenue.
This rule is intended to implement Iowa Code sections 422.3 and 422.21 as amended by 2009 Iowa Acts, Senate File 253.
[Filed 6/28/17, effective 8/23/17] [Published 7/19/17]
EDITOR’S NOTE: For replacement pages for IAC, see IAC Supplement 7/19/17.
The official published PDF of this document is available from the Iowa General Assembly’s Administrative Rules page.
View the Iowa Administrative Bulletin for 7/19/2017.
The following administrative rule references were added to this document. You may click a reference to view related notices.
Rule 701-39.12 Rule 701-39.12(1) Rule 701-39.14The following Iowa code references were added to this document. You may click a reference to view related notices.
Iowa Code 422.21 Iowa Code 422.3The following keywords and tags were added to this document. You may click a keyword to view related notices.
Application for the extension Contents of the notification Extension applicable to certain civilians Extension applicable to spouses of eligible individuals Extension of certain deadlines for certain military personnel Extension of deadlines Length of the extension period Other acts related to the department defined Who may submit the notification of eligibility for the extension© 2024; State of Iowa | Privacy Policy