Tax credit transfer information must be completed for both the transferor(s) and transferee(s) to complete this request; all transferor information is available on the original tax credit certificate. Consideration provided in exchange for a tax credit certificate is considered transfer information. You will create a new tax credit transfer application for each transfer request; however, multiple certificates from the same tax credit program can be transferred in the same application if the first 10 digits on each certificate match.
Tax credit transfer applications must be submitted to the Iowa Department of Revenue within 30 or 90 days of the certificate's issue date (see transfer instructions on bottom of certificate). Please note tax credit transfer requests include uploading image of the original tax credit certificate(s), complete with the transfer information completed including all signatures. The transferred tax credit certificate(s) will then be issued within 30 days to the address provided.