Line: 34
Step: 8
Step Subject: Pay
Instruction Year: 2024
If line 30 is less than line 22, subtract line 30 from line 22 and enter the difference. This is the amount of tax you owe, prior to any penalty or interest that may be due.
Amended Returns Only. If line 31b is greater than line 31a, include the difference on line 34 with any tax calculated, including if line 31a is now zero. For line 36, penalty should not be calculated on this amount of excess refund, but interest should be calculated on it from either the date of the refund or the due date of the tax return, whichever is later.
About Iowa income tax withholding...
If the amount you owe (line 34) is large, you may wish to check the Withholding Estimator to estimate your recommended withholding. You may file a new IA W-4 (44-019) with your employer to change the amount of Iowa income tax withheld from your pay.