Section 701.8.2. Official forms.

The department and the director have developed and provide or prescribe many official forms designed to help persons exercise their rights and discharge their duties under the tax laws and rules, to explain tax laws and rules, to assist in the administration of tax laws and rules, and to assist in general financial administration. Communications with the department, for which official forms have been created, shall be carried out using those forms or approved substitutes. Each direction of every instruction contained within or accompanying official forms shall be followed, and each question within or accompanying every form shall be answered as if the instructions and forms were contained in these rules.

Copies of all official forms, instructions and communication formats may be obtained from the Iowa Department of Revenue, Policy and Communications Division, Hoover State Office Building, P.O. Box 10457, Des Moines, Iowa 50306; by telephoning [phone] or [phone] (for large orders of forms: [phone]); by faxing [phone] or on the department’s Web site at www.iowa.gov/tax.

         8.2(1) Nature of official forms. Most, but not all, official forms are on paper. As prescribed by the director, communication means other than paper documents may be used for official forms.

         8.2(2) Mailing addresses. The following post office box numbers should be used when corresponding with the department. All addresses are completed: Des Moines, Iowa 50306.

Box Number		Addressee
1792		Motor Vehicle Fuel Tax Returns
9187		Individual Income Tax Returns
10330		Central Collections Unit
10411		Withholding Tax Payments
		Verified Summary of Payments
10412		Sales and Use Tax Returns and Payments
10413		Franchise Tax Returns and Estimated Payments
10455		Insurance Premiums Tax
		Household Hazardous Materials
		Environmental Protection Charge
10456		Tax Management Division, Compliance Services Income Tax
10457		Policy and Communications Division
10459		Property Tax
		Rent Reimbursement Claims
10460		Internal Services Division
		Process Improvement and Innovation Division
10465		Tax Management Division, Business and Excise Tax
10466		Individual and Corporation Income Tax Estimated Payments
10467		Fiduciary and Inheritance Tax
10468		Corporation Income Tax Returns
10469		Property Tax
10470		Registration Services
10471		Accounts Receivable
10472		Cigarette and Tobacco Tax
10486		Property Assessment Appeal Board
14454		Tax Management Division, Field Audit
14457		Audit Services Section
		Hearings Section
14461		Research and Analysis Division

This rule is intended to implement Iowa Code paragraph 17A.3(1)“b.”

[ARC 9875B, IAB 11/30/11, effective 1/4/12; ARC 0398C, IAB 10/17/12, effective 11/21/12; ARC 1303C, IAB 2/5/14, effective 3/12/14]