Individual Income

Yes. Please refer to this confidentiality statement of the Taxpayer Bill of Rights for more details.

If your income is under a certain amount, you may be exempt from Iowa tax and not required to file an Iowa income tax return.

Filing status single

You are exempt from Iowa income tax if 

You had a net income of $9,000 or less

If you are 65 or older on December 31 of the tax year, net income of $24,000 or less

Filing status other than single

You are exempt from Iowa income tax if:

You had a net income of $13,500 or less

If you are 65 or older on December 31 of the tax year, net income of $32,000 or less

Claimed as a dependent on another person’s Iowa return

You are exempt from Iowa income tax if:

You had a net income of less than $5,000

To receive a refund if you are exempt

If you had Iowa income tax withheld from your paycheck and you are exempt, you will need to file an Iowa income tax return to receive a refund.

You can contact the Department Monday-Friday, 8:00 am to 4:30 pm CT.

Iowa income tax expanded instructions are available by choosing IA 1040 Instructions from the Forms menu.

No penalty is charged if 90% of the correct tax is paid by the original due date of the return.

A penalty of 10% will be added to the tax due if the tax return is not filed by the due date and at least 90% of the correct tax is not paid by that date.

If the return is filed timely but you cannot pay the tax in full, a penalty of 5% will be added to the additional tax due if at least 90% of the correct tax is not paid by the due date.

NOTE: You will never be subject to both the 5% and 10% penalties. The penalty will be the applicable 5% or 10%, but not a total of 15%.

The interest rate may change yearly. Interest must be added to delinquent tax at a per month rate, beginning on the due date of the return and accruing each month until you make full payment of all tax, penalty, and interest due.

Wait until your original return has been processed before sending in an amended return. Our examiners may correct your error for you.

If you have a refund coming from the first return you filed for the current year, wait until you receive that refund from us. This way you will be sure that your first return had no errors on it.

If you need to amend your current or any prior year's return:

• An actual return for the year and write "Amended" at the top of the form, or
• Use the IA 1040X
• Be sure to attach your federal 1040X and any other relevant forms.
• Do not send amended returns with the current-year return or include returns for multiple years in the same envelope.
• Amended returns may take 6 to 8 months to process.

Amend your current-year return online: Some online filing companies allow the state return to be filed without the federal return for the current year.

Statute of Limitations:

If you have a refund coming, you must file your original or amended return within three years of the due date. After that time, no refund will be granted. However, you may still be required by law to file.

Income tax returns are due on April 30 following the tax year. If the due date falls on a Saturday, Sunday, or holiday as defined in Iowa code 421.9A, then the due date is the following day that is not a Saturday, Sunday, or holiday.

Iowa has no paper extension form. If you have at least 90% of the tax paid by the due date, you will automatically have until October 31 to file the return.

If an additional payment is necessary in order to meet the 90% requirement, you must make payment using the Iowa Individual Income Tax Payment Voucher (96-048). Vouchers can be found in the Tax Forms Index by choosing the Individual Income tax type. If 90% of the correct tax is not paid timely, penalty, and interest apply.

Interest will accrue on any tax not paid by the original due date.

Beginning with tax year 2007, the Iowa EITC is a refundable credit. This means that you may want to file an Iowa return to claim the Iowa EITC even if you are not otherwise required to file. For tax year 2014 and subsequent years, multiply your federal EITC by .15 (15%) to calculate the Iowa credit.

If you did not file a federal income tax return, you may want to review the instructions for federal 1040 or 1040A to determine if you are eligible to claim the federal EITC.

This means your refund may be used to pay a debt you owe to the state. If your refund is used to pay a debt, you will get a letter from the debtor to explain the details. Any refund left after paying the debt will be sent to you as you requested on your return. Refunds can be held for 45 days. If you don’t think this is correct, call the number on your letter to speak with a tax examiner. 

The tax tables are available on our income tax forms page.

Standard deduction amounts can be found in the online Expanded Instructions, which are available in the Tax Forms Index by choosing the Individual Income tax type.

The standard deduction goes on the IA 1040.

If you are unable to pay your tax liability in full, file the return and pay what you can by the due date. Filing on time will reduce the penalty on the unpaid balance from 10% to 5%.

You may pay online through GovConnectIowa.

If paying by check or money order, use the IA 1040V payment voucher, which is available in the Tax Forms Index by choosing the Individual Income tax type.

You will be billed for the balance after your return is processed, including any penalty and interest that may be due. We encourage you to make payment prior to receiving a bill in order to reduce the interest amount due. Interest will accrue on the first of each month until the balance is paid.

The interest rate may change yearly. Interest must be added to delinquent tax at a per month rate, beginning on the due date of the return and accruing each month until you make full payment of all tax, penalty, and interest due.

The Alternate Tax Computation may benefit some low-income taxpayers by reducing the amount of tax they owe. If your net income is greater than $13,500, and you are not using filing status 1 (single), you may owe less tax by using the Alternate Tax Computation.

If you or your spouse is 65 or older on December 31 of the tax year and you are not using filing status 1 (single), you may benefit from the Alternate Tax Computation if your net income is greater than $32,000.

A worksheet is available. Instructions can be found in the online Expanded Instructions, which are available in the Tax Forms Index by choosing the Individual Income tax type.

Complete the worksheet to determine if the Alternate Tax Computation would reduce the amount of tax you owe. If it does, use this amount on your return rather than the amount from the tax table.

This schedule is used for part-year resident taxpayers who moved into or out of Iowa during the tax year and for taxpayers who are not or have not been Iowa residents but have income taxable to Iowa.

It is used to calculate a tax credit. This schedule is sent with the Iowa 1040 income tax long form and a copy of your federal income tax return 

This form is available on our Tax Forms Index by selecting the Individual Income tax type. 

This schedule is used to compute an out-of-state credit for Iowa residents who earned income from, and are being taxed by, another state while living in Iowa. 

This schedule is sent with the Iowa 1040 income tax long form and with a copy of the income tax return you filed with the other state. A copy of your federal income tax return should also be sent with these forms.

This form is available on our Tax Forms Index by selecting the Individual Income tax type. 

Claims for refund of an Iowa income tax return will only be honored if the claim for refund is made within the statute of limitations provided in Iowa Code section 422.73 and Iowa Administrative Code 701—305.3(8) thru 305.3(15).

Each year many Iowans have trouble getting their W-2s from their employers by the January 31 date required by the IRS.

If you have moved, call your employer with your new address.

If you still have a problem, first go back to your employer and inquire as to why you have not received your W-2 and state that you need to obtain a duplicate W-2.

Since employers are not required to send copies of W-2s to the Iowa Department of Revenue, we are not able to furnish them to you. The Social Security Administration (SSA) will provide copies of forms W-2 for retirement purposes at no charge. They charge a fee for other than retirement purposes. Call 1-800-772-1213, or visit the SSA Website at www.ssa.gov for instructions on how to obtain wage information from the SSA.

Iowa current-year income tax returns are due on April 30 of the following year. When filing on paper, we use the postmark date to determine if a return is filed on time. When e-filing, the transmittal date is used.

If the due date falls on a Saturday, Sunday, or holiday as defined in Iowa code 421.9A, then the due date is the following day that is not a Saturday, Sunday, or holiday.

If you are filing by mail, use the following address:

ALL INDIVIDUAL INCOME TAX FORMS
Iowa Income Tax Document Processing
PO Box 9187
Des Moines IA 50306-9187

Even if you mail your return, you can still pay online through GovConnectIowa.

NOTE: Beginning tax year 2023, the filing status for Iowa must match the filing status on your federal return

1. Single - Check filing status 1 if you were unmarried, divorced, or legally separated on December 31 and you do not meet the requirements for any other filing status.
2. Married Filing a Joint Return - Check filing status 2 if you want to report your income, deductions and exemptions together and
3. You were married on December 31, or
4. Your spouse died during the year.

If both of you have Iowa income, you may pay less tax if you file status 3 or 4.

3. Married Filing Separately on a Combined Return - Check filing status 3 if you are married and want to file separately on one return. If you receive a refund, it will be made payable to both you and your spouse. Both of you must sign the return. You may file separate Iowa returns even if you file a joint federal return. If you use filing status 3 (married filing separately on this combined return) complete both columns A and B of the IA 1040. Using this status is usually beneficial to married taxpayers who both have income.
4. Married Filing Separate Returns - Check filing status 4 if you and your spouse file separate returns. You may file separate Iowa returns even if you file a joint federal return. Each return must be filed with all supporting schedules. The “Injured spouse” designation is not recognized by the State of Iowa when using “married filing a joint return,” filing status 2, or “married filing separately on a combined return,” filing status 3. If your spouse's refund will be used to pay a federal, state, county or city debt, you must use filing status 4, “married filing separate returns” to prevent your refund from being applied to your spouse's debt.
5. Head of Household - Check filing status 5 if you are filing as "head of household" for federal income tax purposes. If you are filing as "qualified widow or widower with dependent child" for federal income tax purposes, you may not file as "head of household" on your Iowa return.
6. Qualifying Widow or Widower with Dependent Child - Check filing status 6 if you meet the requirements for qualifying widow or widower for federal income tax purposes.

Note: Complete only Column A of the IA 1040 for filing statuses 1, 2, 4, 5, and 6.

Beginning with tax year 2006, one of the two credits may be taken -- Child and Dependent Care Credit OR Early Childhood Development Credit. Only taxpayers with a net income of less than $45,000 are eligible to take one of these credits.

If you are choosing the Early Childhood Development Credit, you may take the credit equal to 25% of the first $1,000 of qualifying expenses paid for each dependent from the ages of three through five.

If you are married, your net income and the net income of your spouse must be combined to determine if you qualify, even if your spouse does not file an Iowa return.

These credits are refundable. Even though you may not be required to file an Iowa return, you may wish to do so in order to claim a refund for whichever credit benefits you the most.

Taxpayers who have one or more dependents attending grades KINDERGARTEN THROUGH TWELVE in an Iowa school may take a credit for each dependent for amounts paid for tuition and textbooks. The credit is 25% of the first $1,000 paid for each dependent for tuition and textbooks. Dependents must have attended a school in Iowa that is accredited under section 256.11, not operated for a profit, and adheres to the provisions of the U.S. Civil Rights Act of 1964.

In the case of divorced or separated parents, only the spouse claiming the dependent can claim the amounts paid by that spouse for tuition and textbooks for that dependent.

"Tuition" means any charges for the expense of personnel, buildings, equipment, and materials other than textbooks, and other expenses that relate to the teaching of only those subjects legally and commonly taught in Iowa’s public elementary and secondary schools. "Textbooks" means books and other instructional materials used in teaching those same subjects. Extracurricular activities, driver's education, sporting events, speech activities, and activities of a similar nature may be included.

Amounts paid are not allowed if the amounts relate to teaching of religious tenets and doctrines of worship. Tuition does not include charges made to compensate a school for feeding, lodging, clothing, or transporting a dependent.

More detail is available in our individual income tax expanded instructions, which can be found by choosing IA 1040 Instructions from the Tax Forms menu at the top of the website. 

If you or your spouse receive a pension, annuity, self-employed retirement plan, deferred compensation, IRA, or other retirement plan benefits, you may be eligible to exclude from Iowa income tax a portion of the retirement income that is taxable on your federal return. Distributions on Roth IRAs are exempt from income tax. Social Security benefits are not included.

The exclusion can be up to $6,000 for individuals who file status 1, 5, or 6 and up to $12,000 for married taxpayers who file status 2, 3, or 4. If, for example, an individual has $5,000 in pension/retirement income, the exclusion will be the actual $5,000, not the maximum of $6,000.

To take this exclusion you or your spouse must meet one of the following conditions:

• You must be 55 years of age or older on December 31, or
• disabled, or
• a surviving spouse or a survivor having an insurable interest in an individual who would have qualified for the exclusion during the year.

You must file an Iowa income tax return if you were a resident, part-year resident, or nonresident of Iowa during the tax year and meet any of the following requirements.

View full details within the Who Must File section of the Expanded Instructions.