Iowa § 422.25B State pass-through representative

Iowa Statutes

§ 422.25B — State pass-through representative

Iowa § 422.25B

Title XFINANCIAL RESOURCES

Ch. 422INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES

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Bluebook

Iowa Code § 422.25B (2026).

Text

1.As used in this section, all words and phrases defined in section 422.25A shall have the same meaning given them by that section.

2.The state pass-through representative for the reviewed year for a partnership shall be the partnership’s federal partnership representative with respect to an action required or permittedtobetakenbyastatepass-throughrepresentativeunderthischapterforareviewed year, unless the partnership designates in writing another person as the state pass-through representative as provided in subsection 3. The state pass-through representative for the reviewed year for a pass-through entity is the person designated in subsection 3.

3.The department may establish reasonable qualifications for a person to be a state pass-through representative. If a partnership desires to

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1. As used in this section, all words and phrases defined in section 422.25A shall have the
same meaning given them by that section.
2. The state pass-through representative for the reviewed year for a partnership shall be
the partnership’s federal partnership representative with respect to an action required or
permittedtobetakenbyastatepass-throughrepresentativeunderthischapterforareviewed
year, unless the partnership designates in writing another person as the state pass-through
representative as provided in subsection 3. The state pass-through representative for the
reviewed year for a pass-through entity is the person designated in subsection 3.
3. The department may establish reasonable qualifications for a person to be a state
pass-through representative. If a partnership desires to designate a person other than
the federal partnership representative, the partnership shall designate such person in the
manner and form prescribed by the department. A pass-through entity shall designate
a person as the state pass-through representative in the manner and form prescribed by
the department. A partnership or pass-through entity shall be allowed to change such
designation by notifying the department at the time the change occurs in the manner and
form prescribed by the department.
4. Thedepartmentmayadoptanyrulespursuanttochapter17Atoimplementthissection.