Iowa Code » Chapter 421A — DISCLOSURE OF INFORMATION IN PREPARATION
Iowa Code

Iowa Code § 421A.2 (2026)

Disclosure prohibited

✓ Iowa Code 2026 (laws through the 2025 session)
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A person who obtains any information in the course of or arising out of the business of preparing or assisting in the preparation of a tax return of another person, shall not disclose any of the information obtained unless the disclosure is within any of the following:

1. Consented to in writing by the taxpayer in a separate document.

2. Expressly authorized by state or federal law.

3. Necessary to the preparation of the return.

4. Pursuant to court order. [C73, 75, 77, 79, 81, §423A.2] 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §421A.2 \n

Notes of Decisions
Cited in 2 cases, 1992–1993 · leading case: State v. Godbersen, 493 N.W.2d 852 (Iowa 1992).
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State v. Godbersen, 493 N.W.2d 852 (Iowa 1992). · cites it 2× “The administrative rules also prohibit the disclosure and use of any information obtained from a stamp purchaser in the course of purchasing stamps.”
State v. Ryan, 501 N.W.2d 516 (Iowa 1993). · cites it 2× “See Iowa Code § 421A.2 (“The director may adopt rules under chapter 17A that are necessary to enforce this chapter.”
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