Intro 2: Who Must File?

• Instruction Year: 2023 

You must file an Iowa return if...

... you were a resident or part-year resident of Iowa in 2023 and meet any of the following requirements. Nonresidents, see items f and g.

In meeting the filing requirements below, you must add back to Iowa taxable income reported on IA 1040, line 4:

• any amount of itemized or standard deduction from federal form 1040, line 12 (only add back the amount that does not exceed your federal adjusted gross income on federal form 1040, line 11)
• any amount of personal exemption deduction allowed for federal purposes ($0 for 2023)
• any amount of QBI deduction from federal form 1040, line 13
• any amount of lump sum distribution separately taxed on federal form 4972, and
  any Iowa net operating loss carryforward

Note to married couples: Incomes of both spouses must be included when determining who must file.

a. You had Iowa taxable income including the additions above of more than $9,000 and your filing status is single or married filing separately. ($24,000 if 65 or older on 12/31/23) 

b. You had Iowa taxable income including the additions above of more than $13,500 and your filing status is other than single or married filing separately. ($32,000 if you or your spouse is 65 or older on 12/31/23)

c. You were claimed as a dependent on another person’s Iowa return and had Iowa taxable income of $5,000 or more.

d. You were in the military service with Iowa shown as your legal residence even though stationed outside of Iowa unless you are below the income thresholds above. For information about military spouses, see Tax Responsibilities of Military Personnel.

e. You were subject to Iowa lump-sum tax.

f. You were a nonresident or part-year resident and your Iowa-source net income IA 126, line 25 was $1,000 or more, unless below the income thresholds above. In the case of married nonresidents, the spouses' combined income is used to determine if their income is high enough to require them to file an Iowa return. To understand “Iowa-source income,” see the instructions for IA 126, lines 1 through 25. Common examples of Iowa-source income include:

• Wages earned in Iowa
• Income from Iowa property
  • Rental income
  • Capital gain on the sale of property
  • Farming income from Iowa farmland activities and land rent?
• Self-employment income earned while working in Iowa
• Iowa unemployment benefits
• Iowa gambling winnings
• Income from an IA K-1 issued by  pass-through entities, such as partnerships and S-corporations

g. You were a nonresident or part-year resident and subject to Iowa lump-sum tax (even if Iowa-source net income is less than $1,000).

NOTE: If you do not meet any of the above requirements but you had Iowa tax withheld and you wish to receive a refund, you must file an Iowa return.