22-010: Business Income Refund Request 22-010 (2025)
Iowa · Iowa DOR · Used for tax years 2025
Iowa Form 22-010 is used to request a refund related to Corporate, S Corporation, Partnership, Franchise, or Moneys and Credits taxes. It identifies the business, the type of refund claimed, and the reasons for the request.
Who files this form
Businesses may use this form to request refunds related to Corporate, S Corporation, Partnership, Franchise, or Moneys & Credits taxes.
The claim must be signed by an officer or another authorized representative of the entity. Business entities must provide their Federal Employer Identification Number (FEIN).
What you'll need
Have the following information ready:
- Legal name and doing-business-as name.
- Current mailing address and FEIN.
- Contact person's email address.
- Refund type and a detailed explanation of why you are requesting a refund.
- Signer's name, title, phone number, signature, and date.
If an attorney or agent files the claim on your behalf, include an original power of attorney authorizing that person to sign.
How to file
- Complete all sections of the form.
- Check the refund type and, if applicable, the reason for the refund. Provide a detailed explanation of your request.
- Have an officer or authorized representative sign by hand or use a digital signature with a digital certificate. Stamped or typed signatures are not accepted.
- Include the required documentation.
All refund claims must be mailed to:
Corporation Tax Return Processing
Iowa Department of Revenue
PO Box 10456
Des Moines IA 50306-0456
Common mistakes
- Leaving sections incomplete. The form says incomplete forms will not be accepted.
- Skipping the detailed explanation. An explanation of why you are requesting a refund is required.
- Using a stamped or typed signature. Sign by hand or use a digital signature with a digital certificate.
- Omitting required documentation. The Department may deny claims submitted without it. An attorney or agent filing on your behalf must submit an original power of attorney authorizing them to sign.
Questions people ask
Can I request a refund instead of a credit carryforward?
Yes. The form includes a reason for requesting a refund when you originally asked to carry an overpayment forward. Credit carryforward amounts claimed on a return can only be changed within one year of the end of the tax year for which the overpayment was made.
Can I use this form after closing my account?
The instructions cover taxpayers who closed their account or withdrew from Iowa by filing a final return, but inadvertently requested a credit carryforward or made an estimated payment for the next tax filing period and now want those funds refunded.
Where will my refund be sent?
All refunds will be mailed to the address on file with the Iowa Department of Revenue.
Who can I contact with questions?
Call 515-281-3114 or 800-367-3388 between 8:00 a.m. and 4:30 p.m. CT, or email idr@iowa.gov.