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State tax filing

If you do not want to utilize the federal online filing system for business tax returns as suggested in the IA 1120S instructions, you will have to download the forms from the IA website and mail them in.

 

Per IA 1120S instructions for 2022:

For tax years ending on or after December 31, 2022, an S corporation must file its annual return with the Department electronically using the federal modernized e-file system (MeF) if it meets any one of the following conditions for the tax year: 

• The S corporation has $250,000 or more in total gross receipts. 

• The S corporation is required to provide 10 or more IA 1120S Schedules K-1 to shareholders. 

• The S corporation is reporting $25,000 or more in Iowa tax credits on Schedule B of its Iowa S corporation return. 

All S corporations are encouraged to file electronically. If an S corporation return is subject to the electronic filing requirement, but it is filed in another manner, it is not considered a valid return unless the Department provides an exception to the electronic filing requirement. 

Mail paper returns to: Corporation Tax Return Processing Iowa Department of Revenue PO Box 10468 Hoover State Office Building Des Moines Iowa 50306-0468

 

@antonsc63 

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