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42002 Index - State of Iowa - iowa

42002 Index - State of Iowa - iowa 2025

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The document provides detailed instructions for filing the Iowa Corporation Income Tax Return (IA 1120), including various schedules, forms, and credits available to corporations. It outlines the requirements for different types of corporations, deadlines for filing, penalties for late submissions, and specific tax credits such as the Alternative Incremental Research Activities Credit and Property Rehabilitation Tax Credit. Additionally, it includes guidance on how to report income, deductions, and payments related to corporate taxes in Iowa.

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