Iowa doesn’t provide a definition for expatriates. However, once an individual is domiciled in Iowa, the status is retained until the individual takes positive action to become domiciled elsewhere, relinquishes the rights and privileges of residency in Iowa, and meets the Julson criteria. A new domicile is perfected by: (1) a definite abandonment of the former domicile; (2) actual removal to, and physical presence in, the new domicile; and (3) bona fide intention to change and to remain in the new domicile permanently or indefinitely.

Julson v. Julson, 255 Iowa 301, 122 N.W.2d 329, 331 (1963). Individuals claiming domicile outside the state of Iowa may be required to provide documentation supporting the claim.

Iowa Admin. Code r.701-38.17(422)(2).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty = Yes

Due Date = April 30

Accepts Federal Extensions = Only when no tax is payable or when 90% of the tax has been paid