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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
Section 422.85 - Imposition of estimated tax.

Universal Citation: IA Code § 422.85 (2017)
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1 INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES, §422.85 422.85 Imposition of estimated tax. A taxpayer subject to the tax imposed by sections 422.33 and 422.60 shall make payments of estimated tax for the taxable year if the amount of tax payable, less credits, can reasonably be expected to be more than one thousand dollars for the taxable year. For purposes of this division, “estimated tax” means the amount which the taxpayer estimates to be the tax due and payable under division III or V of this chapter for the taxable year. [C79, 81, §422.85] 89 Acts, ch 251, §26 Referred to in §422.86 Wed Feb 08 03:45:05 2017 Iowa Code 2017, Section 422.85 (11, 0)
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