At the Iowa Department of Revenue, we continually seek ways to maximize our resources to provide our core services and perform our core functions efficiently. We focus our policy resources on topics and information with broad interest to provide guidance that can resolve common, yet complex, questions.
Policy Guidance Requests
If you have questions or feedback on a tax, alcohol, or lottery topic that needs further clarity or explanation, please submit a request for guidance using the link below. The Department reviews policy guidance requests on a periodic basis to determine the topics most in need of additional guidance to the general public. This guidance could come in the form of rulemaking, online publications, forms and instructions, communication blasts, or any combination of these. The Department may not respond directly to every policy guidance request. The Department does not give individualized advice and generally does not make fact-specific determinations outside of the Declaratory Order process. Any oral or written opinion rendered to members of the public by Department personnel not pursuant to a Petition for Declaratory Order is not binding upon the Department, and the Department could take a contrary position in the future.
IMPORTANT NOTE: Do not use this link if you need immediate assistance from the Department, including questions about your account or a billing or other correspondence you received. Contact the Department for more information about how to receive assistance.
The Department’s Declaratory Order process enables members of the public to secure definitive binding advice as to the applicability of agency-enforced law to a particular set of disclosed facts. You may request a Declaratory Order by submitting a written Petition for Declaratory Order with the Department or by using the Petition for Declaratory Order (76-006).
By mail: Legal Services and Appeals Division, Iowa Department of Revenue, P.O. Box 14457, Des Moines, Iowa 50306-3457
In person: the Department’s front desk in the Hoover State Office Building (visitor information)
Every Petition receives a response from the Department, but not every issue is appropriate for the Declaratory Order process. There is no fee to submit a Petition. Review the requirements for submitting a Petition, and for the Declaratory Order process in general.
For more information or questions about the process, contact the Legal Services and Appeals Division at idrhearings@iowa.gov or 515-242-5269.
A formal process for requesting rulemaking from the Department is also available. This process allows members of the public to formally request specific changes or additions to administrative rules, as distinguished from an informal guidance request described above. You may formally request rulemaking by submitting a written Petition for Rulemaking with the Department or by using the Petition for Rulemaking (76-007).
By mail: Legal Services and Appeals Division, Iowa Department of Revenue, P.O. Box 14457, Des Moines, Iowa 50306-3457
In person: the Department’s front desk in the Hoover State Office Building (visitor information)
Every Petition receives a response from the Department, but not every request will necessarily generate rulemaking. There is no fee to submit a Petition. Review the requirements for submitting a Petition, and for formal rulemaking requests in general.
For more information or questions about the process, contact the Legal Services and Appeals Division at idrhearings@iowa.gov or 515-242-5269.
A formal process for requesting rule waiver from the Department is also available. Members of the publicTaxpayers who wish to formally request rule waiver must submit a written Petition for Rule waiver with the Department or use the Petition for Rule Waiver (76-005).
By mail: Legal Services and Appeals Division, Iowa Department of Revenue, P.O. Box 14457, Des Moines, Iowa 50306-3457
In person: the Department’s front desk in the Hoover State Office Building (visitor information)
Every Petition receives a response from the Department, but not every request will necessarily generate a rule waiver. There is no fee to submit a Petition. Review the requirements for submitting a Petition, and for formal rule waiver requests in general.
