Iowa Code

Iowa Code § 422.73 (2026)

Correction of errors — refunds, credits, and carrybacks

✓ current as of July 2026

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1. For purposes of this section, “federal adjustment”, “final determination date”, and “final federal adjustment” all mean the same as defined in section 422.25.

2. a. If it appears that an amount of tax, penalty, or interest has been paid which was not due under subchapter II, III or V of this chapter, then that amount shall be credited against any tax due on the books of the department by the person who made the excessive payment, or that amount shall be refunded to the person or with the person’s approval, credited to tax to become due. A claim for refund or credit that has not been filed with the department \n Tue Dec 09 22:12:37 2025 Iowa Code 2026, Chapter 422 (115, 5) §422.73, INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES 102\n\nwithin three years after the return upon which a refund or credit claimed became due, or within one year after the payment of the tax upon which a refund or credit is claimed was made, whichever time is the later, shall not be allowed by the director. If, as a result of a carryback of a net operating loss or a net capital loss, the amount of tax in a prior period is reduced and an overpayment results, the claim for refund or credit of the overpayment shall be filed with the department within the three years after the return for the taxable year of the net operating loss or net capital loss became due.

b. Notwithstanding the period of limitation specified in paragraph “a”, the taxpayer shall have one year from the final determination date of any final federal adjustment arising from an internal revenue service audit or other similar action by the internal revenue service with respect to the particular tax year to claim an income tax refund or credit arising from that final federal adjustment.

3. Notwithstanding subsection 2, a claim for refund or credit of the individual income tax paid which resulted from a reduction in a person’s federal adjusted gross income due to section 1106 of the FAA Modernization and Reform Act of 2012, Pub. L. No. 112-95, shall be considered timely if the claim is filed with the department on or before June 30, 2013.

4. The department shall enter into an agreement with the internal revenue service for the transmission of federal income tax reports on individuals required to file an Iowa income tax return who have been involved in an income tax matter with the internal revenue service. After the final determination date of the income tax matter that involves a final federal adjustment between the taxpayer and the internal revenue service, the department shall determine whether the individual is due a state income tax refund as a result of that final federal adjustment from such income tax matter. If the individual is due a state income tax refund, the department shall notify the individual within thirty days and request the individual to file a claim for refund or credit with the department. [C35, §6943-f60; C39, §6943.097; C46, 50, 54, 58, 62, 66, §422.66; C71, 73, 75, 77, 79, 81, §422.73; 81 Acts, ch 138, §1] 83 Acts, ch 154, §1, 2; 83 Acts, ch 155, §1 – 3; 84 Acts, ch 1155, §1; 85 Acts, ch 230, §11; 86 Acts, ch 1194, §3; 86 Acts, ch 1237, §26; 87 Acts, 2nd Ex, ch 1, §12; 89 Acts, ch 285, §8; 91 Acts, ch 221, §1, 2; 94 Acts, ch 1023, §51; 98 Acts, ch 1078, §9, 13; 99 Acts, ch 156, §4, 23; 2003 Acts, 1st Ex, ch 2, §185, 205; 2006 Acts, 1st Ex, ch 1001, §43, 49; 2007 Acts, ch 186, §18; 2011 Acts, ch 25, §143; 2012 Acts, ch 1110, §14; 2013 Acts, ch 1, §13 – 15; 2020 Acts, ch 1062, §94; 2020 Acts, ch 1118, §69 – 71 Referred to in §99G.30A, 257.22, 421.65, 422.16, 422.25, 422.25A, 422.91, 422D.3, 423.37, 423.42, 423B.6, 423C.4, 428A.8, 453B.14 \n

Notes of Decisions

Cited in 10 cases, 1977–2014 · leading case: Lange v. Iowa Dep't of Revenue, 710 N.W.2d 242 (Iowa 2006).

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Lange v. Iowa Dep't of Revenue, 710 N.W.2d 242 (Iowa 2006). · cites it 10× “Because this date was beyond the three-year period for claiming a credit, see Iowa Code § 422.73 (2), the director denied the taxpayers’ claim.”

Pruss v. Iowa Dep't of Revenue, 330 N.W.2d 300 (Iowa 1983). · cites it 36× “Iowa Code § 422.73 (1) (1981). We would have much difficulty concluding that the General Assembly did not realize this was a section dealing with refunds and credits for mistakes.”

Conoco, Inc. v. Iowa Dep't of Revenue & Fin., 477 N.W.2d 377 (Iowa 1991). · cites it 16× “Iowa Code § 422.73 (2) (1981) (emphasis added) (italicized language appears in Iowa Code section 422.”

Shelby Cnty. Cookers, L.L.C., an Iowa Ltd. Liab. Co. v. Util. Consultants Int'l, Inc., a Michigan Corp., 857 N.W.2d 186 (Iowa 2014). · cites it 4× “Because tax refund claims are limited to three years, see Iowa Code § 422.73 (1), UCI’s expectation interest is limited to compensation at the contract rate on refunds received for that duration.”

Clark v. Iowa Dept. of Revenue & Fin., 644 N.W.2d 310 (Iowa 2002). · cites it 4× “See Iowa Code § 422.73 (2) (discussing limitations periods for taxpayers to amend returns to claim income tax refund or credit); see also Iowa Admin.”

Moorman Mfg. Co. v. Bair, 254 N.W.2d 737 (Iowa 1977). · cites it 4× “In the alternative, Moorman argues the scope of any decision herein is controlled by section 422.73, which establishes limitations upon the timeliness of refund requests.”

Hagge v. Iowa Dep't of Revenue & Fin., 539 N.W.2d 148 (Iowa 1995). · cites it 6× “See Iowa Code § 422.73 (2) (1993). Shuttleworth contends its efforts did create a common fund from which it can draw a five percent fee award.”

Gen. Elec. Co. v. Iowa State Bd. of Tax Review, 492 N.W.2d 417 (Iowa 1992). · cites it 2× “the Department shall issue a credit memorandum or refund to the person who made the erroneous payment or if that person has died or become incompetent, to his legal representative, as such.”

Hagge v. Iowa Dep't of Revenue & Fin., 504 N.W.2d 448 (Iowa 1993). · cites it 2× “It argues that (1) Davis should be applied prospectively only; (2) refunding taxes collected on pre-Davis federal pension income would be inequitable to the state and its taxpayers and, hence, an inappropriate remedy; and (3) federal retirees are not entitled to refunds based on…”

Randall Lange & Sherri Lange, Vs. Iowa Dep't Of Revenue (Iowa 2006). · cites it 6× “” Iowa Code § 422.73 (2). Since the Langes’ return was due on October 31, 1997, the filing date of June 17, 2001 was well beyond the three-year limitations period.”

— Iowa Code § 422.73(2) — 6 cases

Conoco, Inc. v. Iowa Dep't of Revenue & Fin., 477 N.W.2d 377 (Iowa 1991). “Iowa Code § 422.73 (2) (1981) (emphasis added) (italicized language appears in Iowa Code section 422.”

Lange v. Iowa Dep't of Revenue, 710 N.W.2d 242 (Iowa 2006). “Because this date was beyond the three-year period for claiming a credit, see Iowa Code § 422.73 (2), the director denied the taxpayers’ claim.”

Gen. Elec. Co. v. Iowa State Bd. of Tax Review, 492 N.W.2d 417 (Iowa 1992). “the Department shall issue a credit memorandum or refund to the person who made the erroneous payment or if that person has died or become incompetent, to his legal representative, as such.”

Hagge v. Iowa Dep't of Revenue & Fin., 504 N.W.2d 448 (Iowa 1993). “It argues that (1) Davis should be applied prospectively only; (2) refunding taxes collected on pre-Davis federal pension income would be inequitable to the state and its taxpayers and, hence, an inappropriate remedy; and (3) federal retirees are not entitled to refunds based on…”

Hagge v. Iowa Dep't of Revenue & Fin., 539 N.W.2d 148 (Iowa 1995). “See Iowa Code § 422.73 (2) (1993). Shuttleworth contends its efforts did create a common fund from which it can draw a five percent fee award.”

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