Iowa Admin. Code r. 441-62.18 - Income: spouse

The income of a spouse does not have to be reported on the claimant's return unless the spouse lived with the claimant at the property upon which rent reimbursement is claimed. If the spouse lived with the claimant for only a portion of the base year, only that portion of the spouse's income which was received while living with the claimant must be reported as income on the claimant's return. If the spouse is eligible to claim reimbursement, the spouse does not have to include any income that was reported on the other claimant's (spouse's) return.

This rule is intended to implement Iowa Code section 425.17(6).

Notes

Iowa Admin. Code r. 441-62.18

Adopted by IAB October 5, 2022/Volume XLV, Number 7, effective 1/1/2023