Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your Iowa business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →Iowa LLCs and partnerships with Iowa source income file Form IA 1065 (Iowa Partnership Return of Income) with the Iowa Department of Revenue. The return is due April 30, 2026, and an automatic 6-month extension to October 31, 2026 is available without filing a separate state form—provided at least 90% of Iowa income tax owed is paid by April 30, 2026. Iowa does not require IRS Form 7004 to receive the automatic state extension.
No Iowa extension form is required to extend the IA 1065 filing deadline from April 30, 2026 to October 31, 2026. Pay at least 90% of Iowa income tax owed by April 30, 2026 through GovConnectIowa or by mailing a payment to: Iowa Department of Revenue, PO Box 10466, Des Moines, IA 50306-0466. Composite returns (Form IA PTE-C) for nonresident members also extend automatically with the partnership extension.
Need more time for your Iowa LLC or partnership return? Pay at least 90% of Iowa tax owed by April 30, 2026 — no extension form is needed.
File Your Extension NowLLC & Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Iowa return is filed accurately and on time.
| Entity Type | LLC & Partnership |
| Extension Status | Automatic — no separate Iowa extension form required. At least 90% of Iowa income tax owed must be paid by the original deadline. |
| Original Filing Deadline | April 30, 2026 |
| Extended Filing Deadline | October 31, 2026 |
| Payment Due | April 30, 2026 (90% of tax owed) |
Iowa S corporations file Form IA 1120S (Iowa Income Tax Return for S Corporations) with the Iowa Department of Revenue. The return is due April 30, 2026, and an automatic 6-month extension to October 30, 2026 is available without filing a separate Iowa extension form—provided at least 90% of Iowa income tax owed is paid by April 30, 2026. Iowa S corporations may also elect the Pass-Through Entity Tax (PTET) to pay entity-level Iowa income tax on behalf of shareholders.
No Iowa extension form is required to extend the IA 1120S filing deadline from April 30, 2026 to October 30, 2026. Pay at least 90% of Iowa S corporation income tax owed by April 30, 2026 through GovConnectIowa or by mail to: Iowa Department of Revenue, PO Box 10466, Des Moines, IA 50306-0466. Iowa S corporations that have made a PTET election must confirm all required entity-level estimated payments are current before April 30, 2026.
Need more time for your Iowa S corporation return? Pay at least 90% of Iowa tax owed by April 30, 2026 — no extension form needed.
File Your Extension NowS Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Iowa return is filed accurately and on time.
| Entity Type | S Corporation |
| Extension Status | Automatic — no separate Iowa extension form required. At least 90% of Iowa income tax owed must be paid by the original deadline. |
| Original Filing Deadline | April 30, 2026 |
| Extended Filing Deadline | October 30, 2026 |
| Payment Due | April 30, 2026 (90% of tax owed) |
Iowa C corporations file Form IA 1120 (Iowa Corporation Income Tax Return) with the Iowa Department of Revenue. The return is due April 30, 2026—the last day of the 4th month after the tax year ends. An automatic 6-month extension to October 31, 2026 is available without filing a separate Iowa extension form, provided at least 90% of Iowa corporate income tax owed is paid by April 30, 2026. Iowa requires electronic filing and electronic payment for corporations with $750 or more in tax owed.
No Iowa extension form is required to extend the IA 1120 filing deadline from April 30, 2026 to October 31, 2026. Pay at least 90% of Iowa corporate income tax owed by April 30, 2026 through GovConnectIowa (required for $750 or more) or mail a check with Form IA 1120V to: Iowa Department of Revenue, PO Box 10466, Des Moines, IA 50306-0466. Iowa uses a single-sales-factor apportionment formula for corporations with multi-state activity.
Need more time for your Iowa C corporation return? Pay at least 90% of Iowa tax owed by April 30, 2026 — no extension form is needed.
File Your Extension NowC Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Iowa return is filed accurately and on time.
| Entity Type | C Corporation |
| Extension Status | Automatic — no separate Iowa extension form required. At least 90% of Iowa income tax owed must be paid by the original deadline. |
| Original Filing Deadline | April 30, 2026 |
| Extended Filing Deadline | October 31, 2026 |
| Payment Due | April 30, 2026 (90% of tax owed) |
Iowa estates and trusts with Iowa taxable income file Form IA 1041 (Iowa Fiduciary Return) with the Iowa Department of Revenue. The return is due April 30, 2026 for calendar-year fiduciaries. An automatic 6-month extension to October 30, 2026 is available without filing a separate Iowa extension form—provided at least 90% of Iowa fiduciary income tax owed is paid by April 30, 2026. Iowa imposes a flat individual income tax rate on fiduciary income.
No Iowa extension form is required to extend the IA 1041 filing deadline from April 30, 2026 to October 30, 2026. Pay at least 90% of Iowa fiduciary income tax owed by April 30, 2026 through GovConnectIowa or by mail to: Iowa Department of Revenue, PO Box 10466, Des Moines, IA 50306-0466. Fiduciaries should confirm whether any estimated Iowa fiduciary tax payments are required during the extension period.
Need more time for an Iowa estate or trust return? Pay at least 90% of Iowa tax owed by April 30, 2026 — no extension form is needed.
File Your Extension NowFiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Iowa return is filed accurately and on time.
| Entity Type | Fiduciary |
| Extension Status | Automatic — no separate Iowa extension form required. At least 90% of Iowa income tax owed must be paid by the original deadline. |
| Original Filing Deadline | April 30, 2026 |
| Extended Filing Deadline | October 30, 2026 |
| Payment Due | April 30, 2026 (90% of tax owed) |
Work with a U.S.-based CPA or Enrolled Agent who knows Iowa business taxes – secure upload, upfront pricing, and on-time filing.
Connect with a TaxPro →