- Line: 31
- Step: 7
- Step Subject: Refund
- Instruction Year: 2024
Line 31a: Overpayment
If line 30 is more than line 22, subtract line 22 from line 30 and enter the difference. You can have all or part of this amount refunded to you on line 32. The remainder, if any, can be applied to your estimated tax for 2025 on line 33. If you are filing an amended return, continue to line 31b.
Line 31b: Previous Refunds - Amended returns only
Enter the amount of overpayments received or processed on previous returns for the same tax period. Include refunds and amounts from previous overpayments setoff to other government debt. Do not include amounts previously applied to your 2025 estimated tax. See line 33 for more instruction regarding amounts applied to 2025.
If line 31b is greater than line 31a, include the difference on line 34, 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. See line 36 for more information.
About Iowa income tax withholding...
If the amount you overpaid (line 31) is large, you may wish to check the Department's Withholding Estimator to estimate your 2024 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.