Tax Year 2012 Income Tax Information for Iowa Taxpayers

NOTE: Iowa did not couple with the bonus depreciation provisions allowed for federal tax purposes for the 2012 tax year.

Iowa Status on Federal Changes for Tax Year 2012

Effective with the enactment of Senate File 106 on February 14, 2013, Iowa tax provisions are coupled with federal provisions retroactive to January 1, 2012 in the areas listed below.

For Individual Income Tax Filers Only:

For Individual Income Tax Filers as well as Corporate Income Tax (including S Corporations), Partnership, Fiduciary and Franchise Tax:

Taxpayers who have already filed tax year 2012 returns may wish to review those returns and file an amended return, if needed, based on the provisions listed above.