Expanded Instructions Intro 4: Conformity with the Internal Revenue Code For tax years beginning on or after 01/01/23, the starting point for taxation is federal taxable income. Iowa has also adopted rolling conformity.
Expanded Instructions Intro 3: Who Must File? Who must file the Iowa 1040 individual income tax form for 2025.
Expanded Instructions Intro 1: What's New What's new in the 2025 Iowa 1040 individual income tax form.
