The Iowa Department of Revenue has amended a regulation regarding the individual income tax filing deadline extension for certain civilian personnel. The amendment provides updated guidance on which civilians qualify and how a qualifying person may apply for an extension with the Department. Civilians who were working in a combat zone and directly supporting military operations, and who qualify for a federal extension may be eligible for the state extension. Examples of civilians who may be eligible are members of the Red Cross and contractors or civilian employees who worked in a combat zone.
Rules 701—39.12, Iowa Department of Revenue, effective August 23, 2017