The IA 843 form is a crucial document for anyone seeking a refund on retail sales, use, excise, and local option taxes in Iowa. It is designed to streamline the process of claiming refunds for overpayments to the Iowa Department of Revenue. Whether you're an individual, a sole proprietor, partnership, or corporation, it's essential to understand how to accurately complete this form and gather the necessary supporting documentation.
Ready to get your tax refund? Start by understanding the IA 843 form. Click the button below to begin filling out your form.
Navigating tax forms can sometimes feel like trying to decipher an intricate code. Among these, the IA 843 form stands out for those in Iowa seeking to remedy overpayments in taxes related to sales, use, excise, and local option taxes. Provided by the Iowa Department of Revenue, this form acts as a beacon for taxpayers who believe they’ve paid more than what was due, offering a structured path to request refunds. Its comprehensive layout requires claimants to provide detailed information ranging from business and personal identification to the specifics of the tax refund being claimed. Whether it’s retail sales tax, the one-time registration fee or vehicle use tax, or even the local hotel/motel tax, the form covers a wide array of refundable taxes, ensuring different taxpayer needs are addressed. Completing the IA 843 entails detailing the claim period, breaking down taxes by quarters, and clearly articulating the reason for the refund request, supported by relevant documentation and invoices. Moreover, the form underscores the importance of accuracy and honesty in tax filings, as it must be signed under penalty of perjury, affirming that all submitted information is true and correct to the best of the claimant’s knowledge. Different sections cater to various tax situations, including those specific to businesses, such as deductions on machinery and computers directly used in agricultural production or manufacturing processes. The form not only serves as a means to correct overpayments but also as a guide to help taxpayers through the refund application process with clear instructions on what documents to attach, where to file, and who to contact for assistance, making the daunting task of navigating tax corrections more manageable.
Iowa Department of Revenue
www.iowa.gov/tax
IA 843 Claim for Refund
Sales, Use, Excise, and Local Option Tax
FOR OFFICE USE ONLY
NAME
DLN
BUSINESS NAME
CONTROL NUMBER
CURRENT MAILING ADDRESS
TOTAL REFUND
CITY, STATE, ZIP
500#
EXAM DATE
DUP
SOCIAL SECURITY NUMBER
SALES OR USE TAX PERMIT NUMBER
COMMENTS
FEDERAL EMPLOYER IDENTIFICATION NUMBER
COUNTY NUMBER
CHECK THE BOX corresponding to the type of refund you are claiming. Complete all sections on the form. See instructions for documentation required to support claim.
Retail Sales Tax
Vehicle One-time Registration Fee/Vehicle Use Tax:
Fuel Used in Implement of Husbandry
Enter your Vehicle Identification Number (VIN):
Fuel Used in Processing
Local Option Sales Tax: Complete the schedule on the second page.
Local Hotel / Motel Tax
Machinery, Equipment, and Computers
Automobile Rental Tax
Retailer’s Use Tax
State Excise Tax:
Lodging
Certain Construction Equipment
Consumer’s Use Tax
Biodiesel Production
CLAIM PERIOD ______________ TO _____________ Break down claim period by quarters. Attach additional sheets if necessary.
TAX PERIOD
ORIGINAL IOWA TAX PAID
(no local option sales tax)
CORRECTED AMOUNT
TAX TO BE REFUNDED
0
1. SUBTOTALS:
2. Subtotals: Combined School and Regular Local Option Tax Refund from reverse side
3. TOTAL REFUND DUE: Add subtotals.
REASON FOR REFUND REQUEST: Explain in detail the reason(s) a refund is due, including applicable Code section and rule references. Attach an additional sheet if needed. __________________________________________________________________
_________________________________________________________________________________________________________
ATTACH ALL SUPPORTING DOCUMENTATION AS REQUIRED. SEE INSTRUCTIONS.
I, the undersigned, declare under penalty of perjury that I have examined this claim, including all accompanying schedules, documentation, and statements, and, to the best of my knowledge and belief, it is a true, correct, and complete claim.
CLAIMANT’S SIGNATURE: _________________________________ DATE: ______________ PHONE NUMBER: __________________________
PRINT NAME: ___________________________________________ TITLE (IF CORPORATION): _______________________________________
22-009a (09/28/11)
Computation of Local Option Sales Tax
Claim Period
to
Break down the claim period by quarters. Attach an additional sheet if needed. Break down each tax period by county and each type of local option sales tax. Combine the total of each type local option tax on the Total Combined line. Record the information on the front of this claim on line 2, Subtotals: Combined School and Regular Local Option Tax Refund.
TAX
COUNTY
ORIGINAL
CORRECTED
LOCAL OPTION TAX
SCHOOL LOCAL OPTION
PERIOD
NUMBER
TAX PAID
AMOUNT
TO BE REFUNDED
(for period prior to 7-1-08 only)
TOTALS
Total Combined Local Option Tax Due. Enter on line 2 of page 1, Subtotals.
Instructions for IA 843
If this is a correction to a sales tax return, you need to file an amended return.
Who May File
Farm and Industrial Machinery and Equipment: Copies of
Any taxpayer who believes that an overpayment of retail sales,
the invoices. Explain how each item is used directly and
retailer’s use, consumer’s use, vehicle one-time registration fee/
primarily in your agricultural production or manufacturing
use tax, local option, local hotel/motel, automobile rental, or
process.
state excise tax exists may file this Claim for Refund form.
Computers: Copies of all invoices. Explain how they are used
The IA 843 may not be used to claim a refund of withholding.
in processing or storing data and describe your type of business
Employers must file an amended withholding quarterly return to
or occupation.
claim a withholding tax refund.
Vehicle One-time Registration Fee (on or after 7-1-08) /
Individuals must file the IA 1040, IA 1040A, or IA 1040X, as
Vehicle Use Tax (prior to 7-1-08): Copies of the original bill
appropriate, to request a refund of Iowa income tax withheld.
of sale, the title, and any additional supporting information.
All claims must include a sales or use tax permit number, if
NOTE: The vehicle identification number (VIN) must be
entered on the first page of this claim form.
applicable.
Local Option Tax: Copies of all invoices verifying that local
Individuals: You must provide your Social Security Number.
option tax has been paid to the State of Iowa.
Sole Proprietors: You must provide a Social Security Number
Biodiesel Production: Provide the number of biodiesel
and a Federal Employer Identification Number, if applicable.
Partnerships and Corporations: You must provide your
gallons produced during each quarter.
Where to File: Compliance Division
Federal Employer Identification Number.
Who Must Sign
PO Box 10456
If a claim is filed for a corporation, the claim must be signed
Des Moines, IA 50306-0456
either by an officer or other authorized representative of the
Where is My Sales/Use Refund? Call 515/242-6034.
corporation. If an attorney or agent is filing the claim on behalf
of the claimant, a power of attorney (original) authorizing the
Questions?
attorney or agent to sign must be submitted with the claim. A
·Phone: 515-281-3114 or 1-800-367-3388
power of attorney should clearly identify who is to receive the
refund check and where it should be mailed.
· E-mail: idr@iowa.gov
IOWA COUNTIES AND COUNTY NUMBERS
Supporting Documentation Required
Retail Sales/Use Tax, Consumer’s Use Tax, Local Hotel/ Motel, State Excise, and Automobile Rental Tax: Provide copies of the invoices, exemption certificates, credit memos, and any other supporting documentation applicable.
Fuel Used in Processing and Implements of Husbandry: A processing vs. nonprocessing energy study to determine the exempt percentage, copies of all invoices, and a schedule of energy used. Explain the manufacturing process (how the equipment using the fuel is used in this process) and describe the tangible personal property to be sold at retail.
01-ADAIR
26-DAVIS
51-JEFFERSON
76-POCAHONTAS
02-ADAMS
27-DECATUR
52-JOHNSON
77-POLK
03-ALLAMAKEE
28-DELAWARE
53-JONES
78-POTTAWATTAMIE
04-APPANOOSE
29-DES MOINES
54-KEOKUK
79-POWESHIEK
05-AUDUBON
30-DICKINSON
55-KOSSUTH
80-RINGGOLD
06-BENTON
31-DUBUQUE
56-LEE
81-SAC
07-BLACK HAWK
32-EMMET
57-LINN
82-SCOTT
08-BOONE
33-FAYETTE
58-LOUISA
83-SHELBY
09-BREMER
34-FLOYD
59-LUCAS
84-SIOUX
10-BUCHANAN
35-FRANKLIN
60-LYON
85-STORY
11-BUENA VISTA
36-FREMONT
61-MADISON
86-TAMA
12-BUTLER
37-GREENE
62-MAHASKA
87-TAYLOR
13-CALHOUN
38-GRUNDY
63-MARION
88-UNION
14-CARROLL
39-GUTHRIE
64-MARSHALL
89-VAN BUREN
15-CASS
40-HAMILTON
65-MILLS
90-WAPELLO
16-CEDAR
41-HANCOCK
66-MITCHELL
91-WARREN
17-CERRO GORDO
42-HARDIN
67-MONONA
92-WASHINGTON
18-CHEROKEE
43-HARRISON
68-MONROE
93-WAYNE
19-CHICKASAW
44-HENRY
69-MONTGOMERY
94-WEBSTER
20-CLARKE
45-HOWARD
70-MUSCATINE
95-WINNEBAGO
21-CLAY
46-HUMBOLDT
71-O’BRIEN
96-WINNESHIEK
22-CLAYTON
47-IDA
72-OSCEOLA
97-WOODBURY
23-CLINTON
48-IOWA
73-PAGE
98-WORTH
24-CRAWFORD
49-JACKSON
74-PALO ALTO
99-WRIGHT
25-DALLAS
50-JASPER
75-PLYMOUTH
22-009b (04/13/12)
Filing a Claim for Refund with the IA 843 form is a crucial process for anyone who believes they have overpaid certain taxes in Iowa. This might include retail sales tax, use tax, excise tax, and others. It is important to accurately complete this form to avoid delays or issues with your claim. Below, you will find a step-by-step guide on how to fill out this form effectively. Pay special attention to the requirement for supporting documentation, as this evidence is vital for the successful processing of your refund claim.
After submitting the IA 843 form, you perhaps may wonder what comes next. Your claim will be processed by the Iowa Department of Revenue. This process involves verifying the information provided, reviewing the supporting documentation, and assessing the eligibility of your claim. It is important to ensure that all contact information is current and accurate, as the department may need to contact you for additional information or clarification. If your claim is approved, your refund will be processed and sent to the address you provided. Keep in mind, this process takes time, so patience is key.
What is the IA 843 form used for?
The IA 843 form is an application designed to help individuals and businesses claim a refund for overpaid sales, use, excise, and local option taxes in Iowa. This may include taxes on retail sales, vehicle one-time registration fees, vehicle use tax, local hotel/motel tax, automobile rental tax, and state excise taxes among others. If you believe you've overpaid on these taxes, this form is your way to request a refund.
Who is eligible to file the IA 843 form?
Any taxpayer who has made an overpayment on retail sales, retailer’s use, consumer’s use, vehicle one-time registration fees/vehicle use tax, local option, local hotel/motel, automobile rental, or state excise taxes may file this form. This includes individuals, sole proprietors, partnerships, and corporations. Do note, to claim a refund for withholding taxes, an amended withholding quarterly return must be filed instead.
What documentation is required to support a claim on the IA 843 form?
Supporting documentation varies based on the type of tax refund being claimed. Generally, it may include copies of invoices, exemption certificates, credit memos, and any other relevant information. For specific types of claims like fuel used in processing or for farm and industrial machinery, detailed explanations of use and copies of invoices are necessary. Biodliesel production claims require documentation of gallons produced each quarter.
Where should the IA 843 form be submitted?
The completed IA 843 form should be mailed to the Compliance Division at the Iowa Department of Revenue, PO Box 10456, Des Moines, IA 50306-0456. It’s important to include all required documentation and ensure the form is filled out accurately to avoid processing delays.
How do I determine the amount of tax to be refunded?
To determine the amount of tax to be refunded, you’ll need to provide a breakdown of the original Iowa tax paid and the corrected amount that should have been paid. Subtract the corrected amount from the original amount paid to calculate the refund due. Include detailed subtotals if your claim involves multiple tax types or periods.
What should be included in the reason for refund request section?
In the reason for refund request section of the IA 843 form, provide a detailed explanation of why a refund is due. Include specific references to applicable Code sections and rules. If necessary, attach additional sheets to thoroughly explain the circumstances and justification for the refund.
Who must sign the IA 843 form?
The IA 843 form must be signed by the taxpayer making the claim. If the claim is filed on behalf of a corporation, an officer or authorized representative must sign the form. If an attorney or agent is filing the claim, a power of attorney authorizing them to act on behalf of the taxpayer must be submitted along with the claim. This should also specify who is to receive the refund check.
How can I find out the status of my sales/use tax refund?
To inquire about the status of a sales/use tax refund claim submitted via the IA 843 form, you can call the Iowa Department of Revenue at 515/242-6034. Be prepared to provide specific information about your claim to assist with the inquiry.
Filling out the IA 843 form, which is utilized for claiming refunds on sales, use, excise, and local option taxes in Iowa, involves a meticulous process that requires attention to detail. However, several common mistakes can hinder the success of a refund claim. By being aware of these pitfalls, individuals and businesses can improve the accuracy of their submissions and enhance the likelihood of their claims being approved.
To ensure a smooth refund process, it's crucial to review the form thoroughly before submission, double-check calculations, and ensure all documentation is attached and accurate. Keeping these common mistakes in mind can help individuals and businesses navigate the complexities of tax refunds more efficiently.
When filing the IA 843 form for a claim for refund on sales, use, excise, and local option tax in Iowa, applicants often need to provide additional forms and documents to support their claim. These documents are crucial for the Iowa Department of Revenue to verify the accuracy and validity of the claim. The list below outlines additional forms and documents frequently included with an IA 843 submission, detailing the purpose and significance of each.
Including these documents with an IA 843 form supports a thorough review process by the Iowa Department of Revenue, ensuring all claims are accurately validated. Careful compilation of the required forms and documentation aids in the prompt processing of refund claims. Taxpayers should always review the most current guidelines provided by the Iowa Department of Revenue to ascertain any changes in documentation requirements.
The Form 1040X, Amended U.S. Individual Income Tax Return, shares similarities with the IA 843 form as both are designed for submitting corrections or amendments to previously filed tax returns. Where the IA 843 is focused on Iowa-specific taxes, the Form 1040X serves a broader purpose on the federal level, allowing individuals to adjust their income, credits, or deductions and, if necessary, claim a refund. Each requires detailed explanations of the changes alongside supporting documentation to justify the amendment.
Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund, is akin to the IA 843 in its purpose of correcting previously reported tax information. While IA 843 addresses sales, use, excise, and local option tax refunds for the state of Iowa, Form 941-X is used by employers to make adjustments or claim refunds for over-reported employment taxes at the federal level. Both forms necessitate a thorough explanation of the reasons behind the corrections, supported by relevant documentation.
The Sales and Use Tax Return forms used by businesses to report their monthly or quarterly sales, similar to parts of the IA 843, focus on rectifying sales or use tax discrepancies. These forms become relevant when a business needs to amend previously submitted sales tax information due to errors or oversight, parallel to how businesses and individuals use the IA 843 to adjust local option, sales, or use taxes paid to the Iowa Department of Revenue.
Form 8849, Claim for Refund of Excise Taxes, and the IA 843 form both serve the purpose of requesting refunds for overpaid taxes but in different tax domains. Form 8849 is used to claim refunds for various federal excise taxes, whereas the IA 843 is specific to sales, use, excise, and local option taxes paid beyond due within Iowa. Each requires detailed information regarding the tax periods and amounts for which the refund is requested, alongside substantial justification for the claim.
The Vehicle Use Tax forms, required in many states when registering a newly purchased vehicle, share a direct connection with a specific part of the IA 843 form that deals with Vehicle One-time Registration Fee/Vehicle Use Tax. When individuals or businesses overpay on vehicle registration fees or use tax, similar sections within these forms are utilized to correct and request refunds for those overpayments, highlighting their aligned purpose despite different administrative levels.
The State Income Tax Amended Return forms are state-level counterparts to the federal Form 1040X and share similarities with the IA 843 form. While state forms focus on correcting income tax filings, the IA 843 emphasizes sales, use, and other local taxes. However, both involve the process of claiming refunds for overpaid taxes, requiring detailed amendments backed by accurate documentation and calculations.
Form 720, Quarterly Federal Excise Tax Return, while intended for reporting rather than amending, correlates with the IA 843 form through its coverage of excise taxes. Companies might use Form 720 to initially report various federal excise taxes, whereas the IA 843 includes provisions for claiming refunds on similar taxes at the state level. In both instances, accurate tax period reporting and detailed tax calculation documentation are essential.>
Local Hotel/Motel Tax Return forms, required by various jurisdictions, are similar to segments of the IA 843 form that relate to Local Hotel / Motel Tax refunds. Both forms are used by business operators to adjust or claim refunds for overpaid taxes specific to the lodging industry. The necessity to provide precise details about the tax periods, amounts paid, and the rationale behind the claim for a refund makes them analogous.
When completing the IA 843 form for a claim for refund of sales, use, excise, and local option tax in Iowa, accuracy and thoroughness are key. To guide you through the process, here are some essential dos and don’ts:
Adhering to these guidelines will smooth the path for processing your IA 843 form. It's important not only to be precise but also to ensure all supporting documentation is clear and pertinent to your claim.
Misconceptions about the Iowa Department of Revenue's IA 843 form, which is used for claiming refunds on sales, use, excise, and various local option taxes, are common. Here's a friendly clarification on some of those misunderstandings.
This isn't true. While businesses frequently use the form, individuals can also file it if they believe they have overpaid taxes that are eligible for a refund under this form, such as vehicle one-time registration fee/vehicle use tax.
Actually, the form has its limits. It does not cover claims for refund of withholding taxes. Individuals who have overpaid income tax, for example, must file an amended return, not the IA 843 form.
Filing the form is just the first step. The claim undergoes a review process by the Department of Revenue, where the provided information and documentation are carefully evaluated before a refund is issued. This process can take time.
The opposite is true. A successful refund claim requires detailed explanations of the reason(s) a refund is due, relevant documentation, and invoices that support the claim. The more precise and detailed your filing is, the smoother the review process will be.
While accuracy is crucial, making a mistake does not automatically disqualify you. If errors are found, the Iowa Department of Revenue typically allows for correction, offering taxpayers an opportunity to amend their submissions. However, it's best to carefully review your claim before submitting it to avoid delays.
Understanding the specifics of the IA 843 Claim for Refund form and avoiding these misconceptions can significantly streamline the process. Whether you're a business owner or an individual taxpayer, ensuring you have all the necessary documentation and correctly filled-out forms will help you successfully navigate the refund claim process with the Iowa Department of Revenue.
Understanding how to properly complete and submit the IA 843 form is essential for individuals and businesses in Iowa seeking a refund for overpaid taxes on sales, use, excise, and local option taxes. Here are some key takeaways to ensure the process goes smoothly.
Adhering to these guidelines when completing the IA 843 form can help streamline the refund process, ensuring that you provide all the necessary information and documentation to support your claim. It's also critical to sign the form, declaring that all information provided is accurate to the best of your knowledge. If you're claiming a refund on behalf of a corporation or another entity, the form must be signed by an officer or an authorized representative of that entity.
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