Iowa DOR Proposes Individual Income Tax Regulations for Relief From Joint, Several Liability

The Iowa Department of Revenue (DOR) May 5 proposed regulations related to relief from joint and several liability for individual income tax purposes. The proposal includes measures to: 1) limit relief from joint and several liability for state income tax purposes to married or formerly married taxpayers that filed a joint return or filed separately on a combined return; 2) repeal the presumption and burden of proof provisions for requesting innocent spouse relief; 3) clarify the administrative process for appealing a denial of relief; and 4) require individuals who received relief at the federal level to provide documentation to the ...