Common Contracts
1 similar Composite Agreement contracts
ContractComposite Agreement • January 28th, 2022
This form allows a pass-through entity and its nonresident member to agree to exclude the nonresident member from the pass-through entity’s composite return under Iowa Code section 422.16B for tax year 2022. For this agreement to be effective, this form must be completed and signed by the nonresident member, then provided to and signed by an authorized representative of the pass-through entity, prior to the pass-through entity’s income tax return deadline. The pass-through entity shall keep this agreement in its records and submit it to the Department upon request. This agreement is only valid for the pass-through entity’s tax year that begins in 2022. For more information on this form and Iowa composite taxes, visit tax.iowa.gov/iowa-composite-returns-2022.
