Taxpayers who owe Iowa income tax but cannot pay the full amount should still file their returns by April 30.

Unlike the Internal Revenue Service, Iowa does not have an extension form. Instead, taxpayers who have 90% of their taxes paid are given an automatic extension until October 31.

The Department advises taxpayers to pay as much as they can by April 30. If 90% is not paid by April 30 and the return is late, a penalty of 10% of the tax due will be charged. However, if the return is filed on time, the penalty is cut in half.

Iowa income tax can be paid online through the Iowa Department of Revenue’s eFile & Pay system. The direct debit option (ePay) is free. The system can be accessed at www.state.ia.us/tax

The Department’s eFile Service Unit answers questions about electronic filing and payment. Call 515-281-8453 or 1-866-503-3453, Monday through Friday, 8 a.m. to 4:15 p.m.