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Form 60-027 - Iowa Inheritance/estate Tax - Application For Extension Of Time To File Page 2

Instructions

A. General

Reason for Rejection

1. Separate applications for extension of time to

The request was not signed by the fiduciary or

file inheritance/estate tax returns must be

his/her authorized agent.

made for each estate. The reason for the

extension must be fully stated.

The request was not submitted on or before

2. This form must be submitted in duplicate to

the date the return was required to be filed.

the Compliance Division, Iowa Department of

Revenue, Hoover State Office Building, PO

No reason was given for requesting the

Box 10456, Des Moines IA 50306-0456; on

extension of time or the reason was not

or before the date the return was required to

clearly stated.

be filed. One copy of the Department’s

determination will be returned to the taxpayer.

Separate requests are required for each estate.

If this application is approved, attach one

copy to the return at the time of filing.

Payment of the estimated tax was not received

3. Request for subsequent extensions, if

with the application for extension of time.

needed, must be submitted prior to the

expiration of the prior extension.

Other.

B. Inheritance/Estate Tax Applications

For more information, visit our

1. An extension of time to file inheritance/estate

tax returns may be granted in separate one-

♦ Web site at

year increments for a maximum time limit of

♦ Tax research:

10 years after death.

♦ E-mail the Department at idr@iowa.gov

2. All tax remaining unpaid during the period of

an extension of time draws interest as

provided by law.

3. Undue hardship for the beneficiaries,

litigation and losses to the detriment of the

estate, illness or removal of the fiduciary or

the attorney for the estate are, among others,

considered reasonable grounds for granting an

extension.

60-027b (07/01/11)

Form 60-027 - Iowa Inheritance/estate Tax - Application For Extension Of Time To File Page 2

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