Intro 2: Before You Begin

Topics:

Expanded Instructions
  • Step: 1
  • Step Subject: Name and Address
  • Instruction Year: 2024

Prior to completing the IA 1040, complete either the federal 1040 or 1040-SR. The federal form must be completed even if there is no federal filing requirement, for purposes of completing the IA 1040. Also, note that the line references are the same on the federal 1040 and 1040-SR.

Make sure you have all W-2s, 1099s, and other tax documents needed to prepare your return, including your completed federal 1040.

You will need to complete the IA 1040 through line 4 in order to determine if you have an Iowa filing requirement or not.

Important: Enter your Social Security Number(s) in the appropriate boxes on the form. Otherwise, we may be unable to process your return.

The Iowa Department of Revenue may require proof of any item listed on a return or schedule.

Filing Period

If your federal filing period is other than calendar year 2024, enter the beginning and ending dates of your federal fiscal tax year on the line provided above the name and address boxes on the return.

Name and Mailing Address

Enter your name and current mailing address on the tax return. If using a foreign mailing address, include the foreign city, country, and postal code in place of the domestic city, state, ZIP.

Provide the Department with your updated address if you move after your return is filed. Send an email to idrrup@iowa.gov

NOTE: The email address entered will NOT be used to request or provide confidential information without your authorization.

County

Enter the number of the county you lived in as of December 31, 2024. If you do not know your county number, view a list of districts by county and number.

  • Nonresidents and part-year residents who moved out of Iowa before December 31, 2024, should enter "00" as your county number.
  • Part-year residents who moved into Iowa should enter the number of the Iowa county in which you lived on December 31, 2024.
  • Servicemembers should enter the county number of their Iowa residence, even if the service member is not physically present in Iowa on the last day of the tax year.

School District Number

Enter the district in which you lived on December 31, 2024. View a list of districts by county and number. This is not necessarily the district where your children attended school. Even if you do not have children, you must enter this number.

Other possible resources to identify your school district information include:

  • Your voter registration card.
  • Search "school surtax" from the Iowa Tax Mapper
  • Your county assessor’s website

Nonresidents, Part-Year Residents, and Servicemembers

  • Nonresidents: Those who did not live in Iowa at all during 2024 should enter "0000" for the school district number. You are not subject to school district surtax on line 19.
  • Part-year residents who moved into Iowa should enter the Iowa school district in which you lived on the last day of 2024. You may be subject to school district surtax on line 19.
  • Part-year residents who moved out of Iowa before December 31, 2024, should enter "9999." You are not subject to school district surtax on line 19.
  • Servicemembers should enter the school district number of their Iowa residence, even if the service member is not physically present in Iowa on the last day of the tax year. You may be subject to school district surtax on line 19.

Foreign Currency

Taxpayers who are paid in foreign currency must convert the currency to U.S. dollars as required for federal tax purposes.