- Line: 1
- Step: 4
- Step Subject: Taxable Income
Enter federal total income as reported on federal 1040, line 9. This information may be needed for taxpayers who claim the nonresident and part-year resident credit (IA 126) or the out-of-state tax credit (IA 130).
If you were not required to file a federal return you must enter on line 1 the amount that would have been reported on federal 1040, line 9, if a return was required to be filed.