IA 843 Refund Return - Sales, Excise, and Local Option Tax

Sep 19, 2026

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IA 843 Refund Return is an Iowa Department of Revenue form used to request refunds for specific tax types, including sales tax and local option sales tax, certain excise taxes, vehicle fees for new registration, and related fuel and equipment-related taxes. The form requires selecting the refund type and reason, providing tax credit certificate numbers when applicable, detailing the claim period, and explaining refund eligibility with Iowa Code section and rule references. Refund claims must include required supporting documentation, be filed within the allowed time limits, and include state and local tax schedules by county where relevant.

LanguageEnglish

CategoryForms

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Refund claim submission and instructions

Required documentation, completeness, and deadlines

Tax refund types and claim reasons

Selecting the refund type

Selecting the reason and supporting documentation

Claim details and taxpayer identifiers

Claim period and required identifiers

Explanation requirements referencing Iowa Code

State and local option tax schedules

State Tax Refund Requested

Local option tax schedule by county

Signature, authorization, and review consent

Complete all sections on the form. Incomplete forms, or forms submitted without the required documentation, may be denied by the Department. See Page 3 for instructions. All refund claims must be submitted electronically via govconnect.iowa.gov OR mailed to: Alcohol & Tax Compliance Division Iowa Department of Revenue PO Box 10456 Des Moines IA 50306-0456 Legal name: Doing business as: Current mailing address: City: State: ZIP: Social Security Number (SSN) : Federal Employer Identification Number (FEIN) : Email address of contact person: Check the box corresponding to the type of refund you are claiming. ☐ Sales tax/Local option sales tax ☐ Biodiesel production ☐ Construction equipment excise tax ☐ Water service excise tax ☐ Automobile rental excise tax ☐ Electric fuel ☐ Vehicle fee for new registration (Vehicle Identification Number (VIN)): ☐ State or local hotel and motel excise tax. County Jurisdiction: Check the box corresponding to the reason you are claiming a refund, if applicable. See the instructions for required supporting documentation. ☐ Rack shelving or conveyor equipment Tax Credit Certificate Number: ☐ Wind or renewable energy Tax Credit Certificate Number: _________________________________________ ☐ Data center ☐ Farm machinery or equipment ☐ Manufacturing machinery or equipment ☐ Fuel used in processing or in implements of husbandry ☐ Services used in new construction ☐ Grain bins ☐ Resale ☐ Railroad rolling stock ☐ Nontaxable services ☐ Computers or computer peripherals ☐ Iowa Economic Development Authority contract utilities Tax Credit Certificate Number: ☐ Other: _________________________________________ Name: FEIN or SSN: Claim period: From To Required: Explain in detail the reason(s) a refund is requested, including applicable Iowa Code section and rule references. For some exemptions, in order to qualify for a refund, the item(s) purchased must be used in an exempt manner. For those refund requests, you must provide an explanation on how the item(s) purchased meet the exemption criteria defined in the Iowa Code. Failure to provide sufficient details may result in your refund being denied. Include additional sheets, if needed __________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________ Iowa Code section 423.47 allows refund claims to be filed within three years after the tax payment became due, or one year after the tax payment was made, whichever is later. Iowa tax schedule | State Tax Refund Requested | Local Option Sales Tax (LOST) Refund Requested
*Complete LOST schedule below | Total Refund Requested | | --- | --- | --- | | | | | Local option tax schedule Break down the claim by county. Enter the total local option tax to be refunded. Include additional sheets if needed. For more information as to which county your sale(s) took place in, see the Sales Tax Mapper tool at [revenue.iowa.gov](revenue.iowa.gov). | County in which local option tax was paid | Local option tax requested | | --- | --- | | | | | | | | | | | | | Check this box if you agree to have your refund claim reviewed utilizing a statistical sampling method: ................ ☐ I, the undersigned, declare under penalties of perjury or false certificate, that I have examined this claim, and, to the best of my knowledge and belief, it is true, correct, and complete. I declare that I am authorized to act on behalf of the taxpayer, and will act only within my authority. Signature must be signed by hand or via a digital signature with a digital certificate. Stamped or typed signatures are not accepted. Incomplete forms or forms submitted without the required documentation may be denied by the Department. Sign

FAQs

How must an IA 843 refund claim be submitted?

Refund claims must be submitted electronically via govconnect.iowa.gov or mailed to the Alcohol & Tax Compliance Division, Iowa Department of Revenue, PO Box 10456, Des Moines, IA 50306-0456.

What information must be included to request a refund?

The form requires the taxpayer’s legal/doing-business name, contact details, SSN or FEIN as applicable, the claim period, and a detailed explanation of why the refund is requested with Iowa Code section and rule references. Supporting documentation is required for the refund request.

What are the applicable filing deadlines for a refund claim?

Iowa Code section 423.47 allows refund claims to be filed within three years after the tax payment became due, or one year after the tax payment was made, whichever is later.

Sep 19, 2026

Upload by Maeve