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The Iowa Department of Revenue's e-Services portal, GovConnectIowa, enables customers to file various tax returns, make payments, and manage account information. Utility replacement and statewide property tax forms must be filed through GovConnectIowa and will not be accepted via email.
Estimated Replacement Tax and Midyear Major Addition returns are due on October 1, 2025. Please see the information below regarding this filing season.
General:
- If you do not see a return available to file and believe you are required to file, please contact the Department.
- Only check the utility type you are filing for. For example, if you are filing a midyear major additions return and provide both electric and gas service, but only have major additions to report for electric, only check electric.
- If you're not sure whether you need to file an Estimated Replacement Tax Return or a Midyear Major Addition Return, use the Help links available on GCI after you start the return filing process
Estimated Replacement Tax:
- If you are not required to complete the Estimated Replacement Tax return, select “Not Required to File”.
- Make sure all generation from new electric power generating plants is reported in the correct section. Eligible plants should be selected from the “Power Plant” dropdown.
- If your power plant is not listed, please notify the Department before submission.
- If you have electric generation to report that is not for a new electric power generating plant, report it on the appropriate row under “Generation Tax”.
Midyear Major Additions:
- If you are not required to complete the Midyear Major Additions return, select “Not Required to File”.
- The in-service date should be the latest date the major addition was placed into service, or is expected to be placed into service during the current calendar year.
- If there are multiple in-service dates, you do not need to report them separately. Report the total on one row for that taxing district, with the most recent in-service date listed.
- If you have already submitted a Midyear Major Additions return and need to make adjustments, please amend the existing return.
- Be as accurate as possible with your reporting. The figures you report directly affect the allocation of your utility replacement tax (i.e. where your tax dollars go).
- Major additions reported on the Midyear Major Additions return will populate on the Form C. You will be able to reconcile any discrepancies and apply applicable accumulated depreciation at that time.
Questions
The mission of the Iowa Department of Revenue is to serve Iowans through the
responsible collection and generation of revenue to support the public good.
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