Iowa Administrative Rules (Last Updated: December 07, 2016)

Section 701.48.8. Estimated tax.

Latest version.

Taxpayers filing composite returns are not required to make payments of estimated tax. However, if taxpayers desire to make estimated payments, the estimated payments should be made on Form IA 1040ES using the partnership’s, S corporation’s, or trust’s identification number assigned by the department in lieu of the social security number.
This rule is intended to implement Iowa Code section 422.13.

                    
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