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Form IA 1040-Inst Fillable Long Form instructions only 41-002
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
Additional Expanded Instructions are available online at www iowa gov/tax Books that improve child development such as textbooks music and Check the box Child development and educational activities outside the home such Do not include any part of the refund received from Earned Income Expanded Instructions are at Filing as a surviving spouse check the box and enter the date of Food lodging or membership fees relating to child development Illinois residents who had Iowa income tax withheld in error from their Instructional materials required to be used in a lesson activity such Lesson plans and curricula Married filing separate: enter 0 if you lived with your spouse at anytime in 2013 or $25 000 if you Services materials or activities for the teaching of religious tenets Services provided by a preschool as defined in IA Code section 237A 1 The refund you received was from a year in which you did not take You are filing an Iowa return for 2013 for the first time because you You were a nonresident for the tax year of the refund and were not $1 000 and you are not subject to Iowa lump sum or minimum tax $1 000 maximum) for Patty and $175 (25% of $700) for Mark for a total $10 000 $19 999 65% $35 000 $39 999 40% $12 000 is prorated between them in the ratio that each spouse s pension $20 000 $24 999 55% $40 000 $44 999 30% $45 000 and over: 0% $500 000 which is the same as the federal section 179 limit $6 000 for individuals who file status 1 5 or 6 and up to $12 000 for ($24 000 if you are 65 or older on 12/31/13) ($32 000 if you or your spouse is 65 or older on 12/31/13) ($6 000 if 50 or older) to an IRA account of the individual (line 21 of the IA 1040) and any Social Security Phase out amount from (model year 1993 or newer) (model year 2009 or older) motor trucks work vans ambulances (no adjustment currently assigned to j ) * Tax imposed is the tax calculated from the tax formula/tables *Include the following incomes or adjustments to income on line 3 if applicable (these were excluded from federal AGI): Foreign earned income income 1 Amount of gross income you 1 Enter the actual annual registration fee paid 1 1 Enter the amount from box 5 of form(s) SSA 1099 If you filed a joint federal return enter the 1 Enter the amount from line 11 of federal form 2441 1 Enter the total of net income from line 26 pension exclusion from 1 Jointly held: Divide equally between spouses 1 Number of miles x 39 /mile 1 1 WAGES SALARIES TIPS ETC 3 DIVIDEND INCOME 10 41 002k (08/15/13) 10 Enter one half of line 9 10 10 Enter the smaller of line 5 or 9 This 10 RENTS ROYALTIES PARTNERSHIPS ESTATES TRUSTS 1040 in computing federal adjusted gross income 11 FARM INCOME OR (LOSS) 11 Iowa Taxable Social Security benefits before phase out: Enter the smaller of line 2 or line 10 11 12 Iowa Taxable Social Security Phase out: Multiply line 11 by 89% ( 89) 12 12 of the Social Security Worksheet on page 2 exceeds $13 500 ($32 000 12 of the Social Security Worksheet on page 2 Filing statuses 3 or 12 UNEMPLOYMENT COMPENSATION 13 Iowa Taxable Social Security after phase out (Reduced Iowa Taxable Social Security): Subtract line 12 from 13 TAXABLE SOCIAL SECURITY BENEFITS 13 Write an explanation of the type of income Examples of income to be 14 OTHER INCOME 16 PAYMENTS TO AN IRA KEOGH OR SEP 17 DEDUCTIBLE PART OF SELF EMPLOYMENT TAX 18 HEALTH INSURANCE DEDUCTION 19 PENALTY ON EARLY WITHDRAWAL OF SAVINGS 1964 The credit amount is 25% of the first $1 000 paid for each 2 41 002c (09/16/13) 2 Enter $13 500 ($32 000 if you or your spouse 2 Enter one half of line 1 amount 2 2 Gross taxable income for part year residents 2 Gross taxable income for residents from 2 Held in the name of only one spouse: Allocate dividends wholly 2 Held in the name of only one spouse: Allocate interest wholly to that 2 If total of line 26 of the IA 1040 columns A and B is: 2 Less charitable mileage deduction 2 Take the weight of your vehicle and divide it by 2 TAXABLE INTEREST INCOME Part year residents: Report all federal Schedule C or C EZ income 20 ALIMONY PAID 2013 Any federal income tax refund received during 2013 must be reported 2013 IA1040 INSTRUCTIONS 2013 INSTRUCTIONS FOR SCHEDULE IA 126 2013 Iowa Income Tax Information 2013 is not reported if the tax was not deducted from Iowa income in a 2013 The $50 credit is prorated based on the number of months the 21 and Social Security Phase out taken on line 12 of the Social Security 21 PENSION/RETIREMENT INCOME EXCLUSION 22 MOVING EXPENSES 23 IOWA CAPITAL GAIN DEDUCTION 24 OTHER ADJUSTMENTS 250 The weight is found on your registration 2 26 IOWA NET INCOME 3 Add amounts from the federal 1040 on lines 7 8a 9a 10 through 14 15b 16b 17 through 19 and 21 plus 3 Divide line 1 by line 2 and enter the 3 Equals additional mileage deduction 3 Income subject to alternate tax Subtract line 2 3 Multiply line 1 by the percentage on line 2 3 Subtract line 2 from line 1 This is the 3 who do and do not have health care coverage Note: Dependent 32 The total overpayment must be reported on line 27 Any portion of the 34A 20(6); Interstate Bridges Bonds IA Code sec 313A 36; IA 4 and do not provide the other spouse s income in Step 2 of the IA 1040 4 Enter the amount from line 8b of your federal 1040 or 1040A 4 4 income tax liability 4 Multiply line 3 by 8 98% ( 0898) 4 4 Tax from line 51 IA 1040 (less lump sum 4: Enter combined totals of both spouses 1 41 002a (11/18/13) 41 002b (09/03/13) 41 002d (12/09/13) 41 002e (09/03/13) 41 002f (10/09/13) 41 002g (09/03/13) 41 002h (12/09/13) 41 002i (11/18/13) 41 002j (07/21/13) 455G 6(14); Vision IA Program IA Code sec 12 71; Warehouse 5 Add lines 2 3 and 4 5 5 Multiply line 4 by percentage on 5 or 6) or $12 000 (if filing status 2 3 or 4) 5 Using the tax tables determine the tax on 5% Penalty for Failure to Timely Pay the Tax Due: If you file your 6 CAPITAL GAIN OR (LOSS) 6 Compare the amounts on line 4 and line 5 6 Enter the tax imposed* by the other 6 Enter total adjustments from federal 1040 lines 23 through 32 plus any write in adjustments you 7 8a 9a 10 11b 12b and 13 plus one half of any Railroad Retirement Social Security benefits from RRB 1099 7 Enter the smaller of line 5 or 6 This 7 Enter the total amount of gross 7 OTHER GAINS OR (LOSSES) 7 Subtract line 6 from line 5 7 74a 10% Penalty for Failure to Timely File a Return: If you do not file 74b Interest must be added to delinquent tax Interest is added at a 8 Divide line 1 by line 7 and enter the 8 Enter one of the following amounts based on the federal filing status used on form 1040 or 1040A 8 TAXABLE IRA DISTRIBUTIONS 9 Multiply line 6 by the percentage on 9 Subtract line 8 from line 7 If zero or less enter 0 If line 9 is zero none of the Social Security benefits are taxable 9 9 TAXABLE PENSIONS AND ANNUITIES a 55 years of age or older on December 31 2013 or a Add all dividends from mutual funds investment trusts or regulated a Baby sitting income not reported on federal Schedule C or C EZ a business located outside Iowa and the seller does not charge you Iowa A but you cannot deduct more than the winnings you report a combined return (filing status 3) must enter their combined checkoff a deduction for the payment of federal tax because your income was a Enter the amount of additional federal income tax paid during 2013 for a Expenses Incurred for Care of a Disabled Relative: Expenses not a If any part of the federal tax payments on lines 31 32 or 33 include a If both spouses received Social Security benefits the taxable amount is allocated between the spouses in the ratio of the benefits received by each a Jointly held: Divide equally between spouses a part year resident with income from Iowa sources you must complete a refund or owe additional taxes but your contribution will reduce your a Sales of real or tangible personal property if the property was located a Self employed Enter 100% of the health insurance premiums paid a separate schedule showing allocation of the income and expenses to A statement from a qualified physician certifying that the person with a The incomes of both spouses must be combined to determine if you a trade or business and completed federal form 4797 enter 100% of a You had a net income (line 26 of the IA 1040) of more than $9 000 a Your net income from all sources line 26 is $13 500 or less and you a Your net income from all sources line 26 is $9 000 or less and you aa Victim compensation awards above line 59 account each spouse must claim his or her own contribution not account of the nonworking spouse and up to $5 000 per year accredited Iowa school may take a credit for each dependent for amounts Accrual method accrued while an Iowa resident and any interest received while a loss earned while a nonresident attributable to a business conducted in Act Only expenses that are not reimbursed can be claimed Active Duty Military Pay included in line 15 Gross Income (see online activities while a nonresident using the instructions for nonresidents activities: sporting events speech activities musical or dramatic events Add interest from state and municipal securities unless specifically addition to her wages she received interest income from an Iowa bank additional deduction for automobile mileage driven for charitable additional time to file To avoid the late filing penalty at least 90% of your adjusted using the following formula: adjustments adjustments as listed below Include an explanation for each adjustment all of the retirement income that is taxable on your federal return ALL OTHER FILING STATUSES: If you are filing jointly separate all source income Nonresidents and part year residents of Iowa will use the IA 126 to figure your Iowa source income The credit from this All source net income of you All source net income of you X Iowa EITC = credit on line 60 All taxpayers report adjustments from all sources in this section allocated between the spouses in the ratio of each spouse s net income allowable % allowable % already included as part of line 26 ALTERNATE TAX CALCULATION Alternate Tax Calculation: For filing statuses 2 3 4 5 and 6 If the Alternative motor vehicle deduction of $2 000 for those completing amount is 60% of the registration fees paid in 2013 amount of your nonresident/part year resident tax credit from Schedule amount was previously deducted on line 24 of the IA 1040 amounts in the appropriate box(es) if both choose to contribute amounts on line 26 Calculate through line 26 as if the adjustment in question An Illinois resident working for wages or salaries in Iowa should complete an Iowa resident and those benefits received the rest of the year that An Iowa resident working for wages or salary in Illinois should complete an Iowa sale if goods are delivered or shipped to a point within the state an itemized deduction any contributions for which a credit is claimed An itemized list of expenses must be included with the return Items and $700 respectively Their parents can take a credit of $250 (25% of and both meet the eligibility requirements the exclusion of up to and combine the amounts 5 and educational activities outside the home and file Illinois form IL W 5 NR Employee s Statement of Nonresidence and file the IA 44 016 Employee s Statement of Nonresidence in Iowa and had a net income (line 26 of the IA 1040) of $5 000 or more and have claimed any refunds during the tax year do not claim any credit and materials for extracurricular activities Examples of extracurricular and multipurpose vehicles (model year 1992 or older) the deductible and Notes IA Code sec 357A 15; Low Income Housing Bonds IA and salaries are taxed by the individual s state of residence All income and secondary schools Textbooks means books and other instructional and spouse (line 26 IA 1040) and spouse (line 26 IA 1040) x and transportation The following expenses cannot be included: rent and wife must be included and any pension/retirement income exclusion and your filing status is other than single ($32 000 if you or your and your filing status is single ($24 000 if 65 or older on 12/31/13) annuities is reported by the spouse who received the income any charges for the expense of personnel buildings equipment and materials any tax due after April 30 2014 If you need to make a tax payment to applied from your 2012 federal income tax overpayment Federal Tax applied to your spouse s debt Appropriation Bonds IA Code sec 12 87(8) are defined as motor vehicles designed to carry not more than 10 are exempt from Iowa tax if you meet the following condition: are listed on pages 16 17 The name of your school district may be found are not claimed as a dependent on another person s Iowa return are taxable: Government National Mortgage Assoc (Ginnie Mae) Arrangements (HRAs) Schedule A may not contain any health art books teacher s editions and reading books as drama art music and museum activities and the entrance fees as gross income Line 51 of the IA 1040 is $1 050 On the Nebraska state as paper notebooks pencils and art supplies assets ONLY Gains on the sale of stocks or bonds do not qualify for assets sold while a nonresident of Iowa should be reported on the basis of assets sold while an Iowa resident In addition capital gain or loss from assign $1 50 to the party of choice regardless of the filing status of the attributable to any one spouse it must be prorated based on the net income Authority Bonds IA Code sec 330A 16; Beginning Farmer Loan automobiles (model year 2003 or newer) and multipurpose vehicles available for volunteer firefighters and volunteer EMS personnel A volunteer b Adoption Expenses: If you adopted a child during the tax year b Bonus depreciation/section 179 adjustment from the IA 4562A; b Deduct interest received from federal securities (for example U S b Deduct that portion of any net dividends from a mutual fund b Deducted through wages b disabled or b FICA payments in excess of $7 049 40 for Social Security tax for each b If any part of the federal tax payments on lines 31 32 or 33 include b If both spouses earned income and made contributions to an IRA b If only one spouse received benefits that spouse should report the portion of the benefits that is taxable b If other than jointly held: Divide between spouses based on percentage b Sales of intangible personal property if the taxpayer s commercial b The amount of any pension exclusion that is taken on line 21 of the b You had a net income (line 26 of the IA 1040) of more than $13 500 b Your net income from all sources line 26 is less than $5 000 and back on line 28 back or forward basis of age or disability bb Wages paid to certain individuals be able to claim the Out of state Tax Credit by completing the IA 130 be attached to the return saying that the spouse with the net operating be claimed for each taxpayer who files a 2013 Iowa 1040 return by 2013 Iowa estimated tax payments This includes any fourth quarter payment be deducted as a federal tax payment on line 33 be deducted as personal property tax on your Iowa Schedule A line 6 be divided between the spouses in the ratio of the spouses Iowa net be released to anyone who is not an Iowa Department of Revenue employee Any Department of Revenue employee who discloses tax return information be reported by the spouse whose name is on the account be used by the other spouse because you withdrew funds from your time savings deposit before its before its maturity while an Iowa resident or what was derived from an below the income thresholds above below to compute your tax liability Enter this alternate tax on line 39 if it is beneficiary benefits Although Railroad Retirement benefits are not taxable one half of the benefits received must be used to determine the amount of Social Security benefits paid by the Railroad Retirement Board benefits that are taxable to Iowa For purposes of determining taxable Social Security benefits you must also include interest from federal securities benefits you may be eligible to exclude from Iowa income tax part or Benny lived in Iowa until the end of June July 1 he moved to Missouri He between spouses based on earned income received after their move If between spouses in the ratio of their respective net incomes bikes See 2013 online Expanded Instructions for additional details Board of Regents Bonds for buildings and facilities IA Code Bonds IA Code sec 403 9(2); IA Rural Water District Revenue Bonds booklet both the IA 1040 and the IA 126 See instructions page 8 by 25% ( 25) by a self employed individual in the ratio of Iowa self employment by a self employed individual while an Iowa resident by the Iowa Department of Public Health The tax credit equals $50 if the by the State of Iowa when using filing status 2 or 3 If your spouse s refund c a surviving spouse or a survivor having an insurable interest in an c Any Social Security Phase out amount from line 12 of the Social c Capital gain from installment sales in 2013: c Mileage Deduction for Charitable Purposes: Iowa allows you an c Paid direct by taxpayer c Paid direct by taxpayer Multiply the health insurance premiums c You were claimed as a dependent on another person s Iowa return Campaign Fund for distribution to qualifying parties Each spouse may can use the alternate tax computation A statement must be included with capital gain deduction on this line See line 23 Include a copy of your Capital gain from installment sales reported on the 2001 Iowa return capital gain on the basis of ownership of the property sold or exchanged capital gain realized in 2013 Capital gains from the sale of investment Capital or ordinary gain from involuntary conversion related to care who are certified as first responders and have been issued certificates carried on within Iowa Nonresidents: Report the portion of business income or loss attributable cc Work Opportunity Credit from federal return Chad is a resident of Nebraska and works in Iowa His income includes chapters 262 41 262 51 262 60 and 262A 8; IA Higher Education charged because you withdrew funds from your time savings deposit charged penalties and interest and may be subject to criminal prosecution checkoffs in boxes 55a 55b 55c and 55d Please note that you may children covered under the Medicaid or hawk i programs are considered Claim of Right Deduction may be taken on line 24 or you can calculate claimed on your federal tax return for payments made to your IRA Code sec 403A 12; Prison Infrastructure Revenue Bonds IA Code College Savings Iowa or Iowa Advisor 529 Plan up to $3 045 per Column B Column A combination of your net income from line 26 PLUS any pension combined net income combined net income of both spouses must be used The credit must be combined net income of both spouses Net income for purposes of this combined or separate returns must use the combined income of both conditions: CONFIDENTIALITY AND FAIR INFORMATION PRACTICES NOTICE: Information from your return may be made available to the Internal Consequently you must include your Iowa income lump sum and Consumer Advocate Building Bonds IA Code sec 12 91(9); Honey Consumer s Use Tax: If you purchased products for use in Iowa from contribute to any of the checkoffs regardless of whether you are entitled to contribute up to $5 000 per year ($6 000 if 50 or older) to an IRA contribution made by both spouses Contributions and Endow Iowa Tax Credit: Do not include as Contributions to this checkoff do not reduce your refund or increase County Health Center Bonds IA Code sec 331 441(2)C(7); E911 credit calculated = credit on Credit from Schedule IA 4136 The federal Schedule 4136 cannot be Credit must be adjusted using the following formula: credit of $425 credits Do not reduce this figure by the tax withheld credits from Part I of the IA 148 Tax Credits Schedule See the 2013 Creek Premier Destination Park Bonds IA Code sec 463C 12(8) d Any amount of lump sum distribution separately taxed on federal d College Savings Iowa or Iowa Advisor 529 Plan: Income received d For Keogh Plans SEPs SIMPLE or Qualified Plans each spouse d You were in the military service with Iowa shown as your legal dd Other federal adjustments prior to the calculation of federal 1040 death Also enclose any forms required to be filed with your federal debit payment with the income tax return ePay (direct debit) at December 31 2013 enter 9999 Military personnel: Enter the school decreased the income Deduct miscellaneous adjustments to income in the same ratio as the deductible amount for line 37 3 deductible amount of registration fees paid in 2013 for qualifying deduction any health insurance premiums shown on line 18 of the deduction in the above referenced net income amounts Deduction Worksheet) For gains related to an ESOP please see the deferred compensation IRA distribution or other retirement plan department in Iowa who has met minimum training standards Volunteer Department with your updated address if you move after your return is Enter 00 Part year residents who moved into Iowa: Enter the number DEPENDENT CHILD HEALTH CARE COVERAGE: You are dependent for tuition and textbooks In the case of divorced or separated Dependents filing their own returns should claim a $40 personal exemption credit even though they are claimed as a dependent on another depreciation/section 179 adjustment attributable to Iowa from the Development Credit Only one of these credits may be taken Only did not live with your spouse at any time in 2013 8 Disability income exclusion include IA 2440 district number of your Iowa residence even if you were not physically Districts Revenue Bonds IA Code sec 161A 22; Quad Cities Interstate divided between spouses in the ratio of each spouse s net income to their Do not enter anything on this line do not include line 18 the health insurance deduction Do not include the federal refund in the following situations: doctrines or worship if the purpose of these expenses is to instill dollar See the 2013 online Expanded Instructions for more information Domestic production activities deduction see federal return domicile is in Iowa driver s education (if paid to a school) awards banquets homecoming Due date: Iowa income tax returns are due April 30 2014 during the calendar year If you file an amended return you cannot change e Any net operating loss carryover E based on ownership of the asset producing income or partnership e Director s fees e You were subject to Iowa lump sum tax Early childhood development expenses that do not qualify include: earned $10 000 in Iowa She also earned $15 000 in Nebraska that was earned by an Iowa resident working in Illinois are taxable only to Iowa and earned in another state you may also need to fill out the IA 130 when Nonresidents: Report the dividends derived from an Iowa trade Earned income includes wages salaries tips or other compensation and earned or received while a nonresident earning the income ee Educator expenses eligible for the $9 000 exemption or the $13 500 exemption ($24 000 Emergency Telephone Service Program Bonds IA Code sec eminent domain employee compensation earned in Iowa by a nonresident is not reported payments received while an Iowa resident Employer Social Security credit from federal return employment in Iowa If the unemployment benefits relate to employment EMS personnel must be individuals trained to provide emergency medical Enter % here 2 Enter 100% of qualifying capital gains attributable to Iowa sources Enter 100% of the health insurance Enter 100% of the health insurance enter the Iowa tax withheld sign the return and include copies of W 2s Enter the result here and Enter the smaller amount here and on line 39 ENTER YOUR / SPOUSE S SOCIAL SECURITY NUMBER entered on the dotted line next to line 36 If filing federal 1040A use the total of lines 16 and 17 6 entire deduction If both spouses pay health insurance premiums through estimated tax even if the child is not placed in your home that year Costs relating to even if the income was earned in another state or foreign country If another even if your spouse does not file an Iowa return Example 1 Full Year Iowa Residents Only Example 2 Part Year Iowa Residents Only Example: Students Patty and Mark have qualifying expenses of $1 400 Examples: gambling winnings and unemployment compensation excluded by residents of Puerto Rico American Samoa and proceeds from savings bonds used for higher education and employer provided adoption exclusion taken on line 21 and Social Security Phase out taken on line exempt from Iowa tax The following securities are exempt: Aviation Expanded Instructions for more details on this credit Expanded Instructions on the Department s website or on the back cover Expanded Instructions) expenses incurred in 2013 Include a copy of federal form 3903 expenses per dependent and multiply the amount not to exceed $1 000 Expenses that qualify include the following: Extension requests: Iowa does not have an extension form to obtain f Drilling: Intangible drilling costs that were reported on federal form f You were a nonresident or part year resident and your net income Farmers and commercial fishers: If at least 2/3 of your income is federal 1040A line 18 Federal alcohol and cellulosic biofuel fuels credit from federal federal estimated income tax payments made in 2013 Include any credit federal form 4797 while a nonresident if the property was located in federal form 8910 (Alternative Motor Vehicle Credit) federal household employment taxes then federal household employment federal income tax paid is deductible only if Iowa income tax returns federal minimum tax is imposed However you may be subject to Iowa federal refund received due to the motor fuel tax credit must be reported federal return except Railroad Retirement benefits paid by the Railroad Federal return: Including a copy of your federal return with your Iowa federal Schedule D and form 8949 ff Tuition and fees deduction file a return but you may owe less tax by completing the worksheet FILE ELECTRONICALLY FOR A FASTER REFUND filed NOTE: the e mail address entered will be used by the Department to of the Iowa county in which you lived on December 31 2013 Militaryprovide updates on new electronic opportunities It will NOT be used to personnel: Enter the county number of your Iowa residence even if yourequest or provide confidential information without your authorization were not physically present in Iowa on the last day of the tax year filing a joint or combined return write on the deceased s signature line FILING STATUS 1 SINGLE: If you are using filing status 1 (single) Filing Status 1: $1 900 Filing Status 2 5 or 6: $4 670 Filing Status 3 & 4: $1 900 for each spouse firefighter must be an active member of an organized volunteer fire for 2013 the amount should be claimed as 2013 estimated tax paid on line for charitable purposes 3 for farmers and fishers) enter the penalty on this line and include a copy for head of household filers and $250 000 for single filers for occasional off road operation [Iowa Code section 321 1(44)] Annual For part year Iowa residents Iowa net income includes all income received while living in Iowa plus any Iowa source income received while a for such activities for textbooks or other items for home schooling tutoring or schooling for the year $15 000 while he lived in Iowa and $15 000 while he lived in for their filing requirements 4 ALIMONY RECEIVED foreign country 30 000 Foreign earned income exclusion and/or foreign housing deduction foreign mailing address in place of the domestic city state and ZIP please county in which you lived on December 31 2013 Nonresidents and form 4972 form is used to reduce total tax on your IA 1040 Please include a copy of your federal return form Need a sales tax permit? Check www iowa gov/tax form See examples on page 10 from a jointly filed federal return it must be divided between the spouses from farming or commercial fishing you may avoid penalty for underpayment from federal return from Iowa and won $5 000 at an Iowa casino She will report all of her from Iowa sources (line 26 of the IA 126) was $1 000 or more unless from Iowa sources Enter the amount of credit from line 33 IA 126 on line 48 IA 1040 from line 1 3 from line 15 IA 126 25 000 from Part II IA 148 Tax Credits Schedule See the 2013 online Expanded LINE 65 Iowa Income Tax Withheld Enter the total amount of from the cancellation of a participation agreement to the extent the from the following: further information g Executor s fees g You were a nonresident or part year resident and subject to Iowa Gains or losses from distressed sale transactions Gambling losses may be reported as an itemized deduction on Schedule given below h Gambling winnings: You must report the full amount of gambling had net income from Iowa sources of less than $1 000 (see note below) had tax preference items and adjustments in 2013 see form IA 6251 for has pension income and meets the eligibility requirements that spouse health insurance premiums paid through wages that spouse will claim the Health Insurance Premiums: Do not include as an itemized Health savings account deduction from federal return hearses non passenger carrying vans campers motorcycles or motor her own federal income tax withheld from wages home may be deducted The expenses must be for the care of a person i Partnership income and/or S corporation income: Modifications that IA 1040 IA 1040 IA 1040 6 IA 126 line 33 IA 126 instructions begin on page 8 Examples are available IA 148 with the IA 1040 IA 4562A If both spouses have self employment income the deduction for If both spouses made contributions to an IRA but only a portion If both spouses paid through a joint checking account the deduction is If farm activities were conducted both within and without Iowa provide If Illinois income tax has been mistakenly withheld from the wages If only one spouse has earned income that individual can If you are choosing the Child and Dependent Care Credit use If you are choosing the Early Childhood Development Credit you If you are due a refund subtract the penalty amount from the overpayment If you are married filing separately and one spouse has a net If you are required to make estimated tax payments but fail to make the If you are subject to this penalty complete IA 2210 or IA 2210S (IA 2210F If you did not live in Iowa at all during 2013 enter 0000 Part year if you or your spouse is 65 or older on 12/31/13) you are required to IF YOU OR YOUR SPOUSE IS 65 OR OLDER ON 12/31/13: If you use filing status 3 (married filing separately on combined return) complete both columns A and B of the IA 1040 All other filing If you used filing status 3 (married filing separately on the combined return) on your IA 1040 you will divide your Iowa income between spouses in 2013 but DO NOT include penalties and interest In home health care in Illinois with the employer so that the employer will withhold Iowa income in Iowa and employment in another state report the benefits to Iowa in in Iowa are taxable only to Illinois and not to Iowa in Iowa at the time of the sale; or in Iowa that is accredited under section 256 11 not operated for a in the 2013 Expanded Instructions in the online Expanded Instructions You may owe less tax by using filing in the ratio of each spouse s self employment income to the total selfemployment in the ratio of Iowa earned income to total earned income in the ratio of Iowa wages to total wages in the ratio of the spouses Iowa net incomes in the year for which the Include any bonus depreciation/section 179 adjustment from line 14 of the Iowa 1040 to compute correct amount 3 include the foreign city country and ZIP or postal code Please provide the part year residents who moved out of Iowa before December 31 2013: include the IA 4562A with your return includes items purchased from catalogs and the Internet See 2013 includes the tax on net investment income under section 1411(a) of the including information about model year 2010 and newer pickups income exemption in the area to the left of your net income figure on line 26 Enter zero on line 53 and complete the remainder of the return income For tax year 2013 the phase out percentage is 89% To compute income of both spouses If health insurance premiums are income of your spouse must be combined to determine if you qualify income on the federal 1040 must also be added back income on the IA 1040 as all source income Only the gambling income income On the IA 126 she will report only the wages and income or loss income or loss from federal Schedule E and include a copy income received by an Iowa resident that is not from wages or salaries income reported on your federal return with the following modifications: income see the instructions for lines 1 26 of the IA 126 If you had income tax return to get a refund income tax was paid Include only the actual federal tax payments made income taxed by the other state/ income to total self employment income income to which the adjustment relates was allocated to Iowa incomes for the prior years for which they paid additional federal income incomes not subject to federal withholding for the 2013 tax year increased the income individual who would have qualified for the exclusion in 2013 on the Injured spouse: The federal injured spouse form is not recognized Injured veterans program contributions to (do not put on IA Sch A) Injured Veterans Program Contributions: These contributions do Injured veterans program grants from Instructions for a list of credits Include the IA 148 with the IA 1040 income tax withheld for Iowa on your W 2s W 2Gs and/or 1099s Instructions) insurance premiums on a pretax basis insurance premiums which were used as a deduction on line 18 Note interest income earned while an Iowa resident as Iowa source income interest or individual named as beneficiary interest that was deducted on the federal Schedule A Internal Revenue Code investment companies investing in state and municipal bonds investment trust or regulated investment company that is attributable Iowa and Illinois reciprocal agreement: Any wages or salaries Iowa at the time of sale or exchange Iowa does not follow the federal extension guidelines Iowa has a reciprocal agreement with Illinois which means that wages Iowa is implementing a gradual phase out of the tax on Social Security Iowa Itemized Deduction Worksheet form IA 104 must be used if Iowa lump sum tax or Iowa minimum tax (even if Iowa source income Iowa net income (line 26 IA 126) Iowa Part year residents moving out of Iowa cannot take any deduction Iowa partnership or S corporation income See instructions for allocation Iowa resident Iowa return even though you aren t required to do so you must complete Iowa Schedule A 2 IOWA SCHEDULE IA 130 Iowa source income since Jill was no longer an Iowa resident Iowa tax withheld and are requesting a refund or choose to file an Iowa trade business or profession Iowa Veterans Trust Fund Iowa will tax any Iowa source income received by an Illinois resident IRA are not deductible IRA distributions as shown on your federal return is 65 or older on 12/31/13 ) 2 is less than $1 000) you are required to file an Iowa return reporting is not taxable to Iowa Therefore you do not qualify to take this exclusion is the one in which you resided on the last day of the tax year not necessarily is your Out of state Tax Credit Enter Itemized Deductions: j Refundable Iowa credits received in 2013 which were included as Jennifer lived in Iowa all year but worked in both Iowa and Nebraska She Jill lived and worked in Iowa the first six months of the tax year In Jill then moved to Missouri where she was employed for the rest of Jill will report all of her income from both states on the IA 1040 as allsource k Refunds: State income tax refunds other than Iowa to the extent Keogh Plan SEP SIMPLE or Qualified Plans Payments to a Roth l Wells: labeled federal income tax withheld on the W 2 or 1099 form(s) that Laura lived in Illinois the entire tax year She earned $25 000 in wages Less than $10 000 75% $25 000 $34 999 50% less than the minimum amount for paying Iowa tax or your tax for less than the tax from the tax table This is not available to status 1 filers limited to the lesser of the amount shown on line 63 or $54 LINE 1 Wages Salaries Tips Etc Report the same W 2 income as LINE 10 Rents Royalties Partnerships Estates Etc Report the line 11 and enter here and on line 13 of form IA 1040 13 LINE 11 Farm Income/Loss Enter the income or loss from federal line 12 of the Social Security Worksheet (page 2) must be added back LINE 12 Unemployment Compensation Enter the amount of line 13 of the IA 1040 which was received while an Iowa resident Line 13 Social Security Worksheet LINE 13 Taxable Social Security Benefits Iowa does not tax Social LINE 14 Other Income Gambling Income Bonus Depreciation/ Line 14: Iowa has not coupled with the 50% bonus depreciation provisions for assets acquired in 2013 The section 179 limit for Iowa for 2013 is line 15 IA 1040 25 000 LINE 16 Payments to an IRA Keogh or SEP Enter the amount LINE 17 Deductible Part of Self employment Tax Enter the amount LINE 18 Health Insurance Deduction Enter 100% of the amount LINE 19 Penalty on Early Withdrawal of Savings Enter the amount LINE 2 Taxable Interest Income Include the same amounts of interest LINE 20 Alimony Paid Enter the amount of alimony payments or line 21 of the IA 1040 and Social Security Phase out taken on line LINE 21 Pension/Retirement Income Exclusion If you or your LINE 22 Moving Expense Deduction Enter the deduction for moving LINE 23 Iowa Capital Gain Deduction for certain business/farm Line 23: A capital gain deduction worksheet is available on the Department s website under individual income tax forms which can be included with any LINE 24 Other Adjustments Enter the total of other allowable line 26 is $1 000 or more or you are subject to Iowa lump sum or Line 26 QUALIFICATIONS FOR EXEMPTION FROM TAX: If you qualify for the low income exemption as explained below enter the words low LINE 27 Federal Income Tax Refund/Overpayment Received in LINE 28 Self employment/Household Employment Taxes line 3 630 line 3 775 LINE 3 Ordinary Dividend Income Report the same dividends as LINE 31 Federal Tax Withheld Enter the amount listed in the box LINE 32 Federal Estimated Tax Payments Made in 2013 Enter the Line 32: Federal tax includes the tax on net investment income under Section 1411(a) of the Internal Revenue Code LINE 33 Additional Federal Tax Paid in 2013 LINE 37 Itemized or Standard Deduction: Mark the correct box to Line 37 Vehicle Registration Deduction Worksheet line 38 (federal AGI) not already taken on the IA 1040 LINE 39 Tax from Tables or Alternate Tax The tax tables begin on LINE 4 Alimony Received Include the same alimony as is shown on LINE 40 Iowa Lump sum Tax Enter 25% of federal tax from form LINE 41 Iowa Minimum Tax The Iowa minimum tax is imposed for LINE 44 Tuition and Textbook Credit Taxpayers who have one or LINE 45 Volunteer Firefighter and Volunteer Emergency Medical Line 45: A volunteer firefighter and volunteer emergency medical services personnel tax credit of up to $50 is available LINE 48 Credit for Nonresident or Part year Resident Enter the LINE 5 Business Income/Loss Report the net business income or LINE 50 Other Nonrefundable Iowa Credits Enter the total of the Line 50: A custom farming contract tax credit can be awarded to landowners who hire a beginning farmer to do custom farm work See the 2013 line 51 by the surtax rate and enter the result The applicable school district LINE 52 School District Surtax/EMS Surtax Multiply the amount on line 53 of Step 8 write Illinois resident tax withheld in error on the face LINE 55 Contributions Enter your voluntary contributions to any of the LINE 57 Out of state Tax Credit All income an Iowa resident earns is LINE 58 Motor Fuel Tax Credit Enter the amount of Motor Fuel Tax LINE 59 Child and Dependent Care Credit OR Early Childhood LINE 6 Capital Gain/Loss Enter 100% of any capital gain or loss as LINE 60 Iowa Earned Income Tax Credit (EITC) Enter 14 0% (0 14) Line 60: The Iowa earned income tax credit is 14% of the federal earned income tax credit LINE 61 Other Refundable Credits Enter the total of other credits carry forward of any excess credit that is unused LINE 64 Taxpayers Trust Fund Tax Credit A tax credit of $54 can LINE 66 Estimated and Voucher Payments Enter the total amount of Line 64: A taxpayers trust fund tax credit of $54 is available for each taxpayer who files a 2013 Iowa 1040 return by October 31 2014 The credit is LINE 7 Other Gains/Losses If you sold or exchanged assets used in LINE 73 Penalty for Underpayment of Estimated Tax: Line 74 Penalty and Interest LINE 75 You have four options to pay the amount due Direct line 8 500 LINE 8 Taxable IRA Distributions Enter the amount of taxable LINE 9 Taxable Pensions and Annuities The same amounts of live independently and must be receiving or be eligible to receive Loan Authority IA Code sec 261A 27; IA Municipality Urban Renewal located in Iowa Line 51 of the IA 1040 is $1 292 On the Missouri state loss elects not to carry the net operating loss back or forward then you loss from federal Schedule C or C EZ Attach a copy of the federal loss will not carry it back or forward lump sum tax or Iowa minimum tax (even if line 26 of IA 126 is less m Other income as reported on line 21 of the federal 1040 made in 2013 are divided between spouses in the same ratio as their MARRIED SEPARATE FILERS (including status 4): Use the combined MARRIED SEPARATE FILERS: MARRIED SEPARATE FILERS: All federal estimated tax payments MARRIED SEPARATE FILERS: Divide dividends based on registered MARRIED SEPARATE FILERS: Divide gains or losses based on MARRIED SEPARATE FILERS: Divide income or loss from Schedule MARRIED SEPARATE FILERS: Divide interest income based on MARRIED SEPARATE FILERS: Divide the capital gain deduction based MARRIED SEPARATE FILERS: Divide the penalty amount between MARRIED SEPARATE FILERS: Each spouse may claim only his or MARRIED SEPARATE FILERS: Each spouse must claim his or her MARRIED SEPARATE FILERS: Farm income must be reported by the MARRIED SEPARATE FILERS: If both spouses have pension income MARRIED SEPARATE FILERS: If both spouses received MARRIED SEPARATE FILERS: If one spouse is employed and has MARRIED SEPARATE FILERS: If one spouse uses the itemized deduction then both spouses must use the itemized deduction even if separate Iowa MARRIED SEPARATE FILERS: If the refund received in 2013 was MARRIED SEPARATE FILERS: In computing the credit the MARRIED SEPARATE FILERS: Married couples filing separately on MARRIED SEPARATE FILERS: Married taxpayers filing separate MARRIED SEPARATE FILERS: Only the spouse liable for these MARRIED SEPARATE FILERS: Reported by the spouse MARRIED SEPARATE FILERS: Reported by the spouse deriving the MARRIED SEPARATE FILERS: Taxable IRA distributions should MARRIED SEPARATE FILERS: Taxpayers who filed separate federal MARRIED SEPARATE FILERS: The additional federal tax paid must MARRIED SEPARATE FILERS: The deduction is allocated in the MARRIED SEPARATE FILERS: The Iowa EITC must be divided between MARRIED SEPARATE FILERS: The spouse to whom the income MARRIED SEPARATE FILERS: The taxable portion of pensions and MARRIED SEPARATE FILERS: The total deduction claimed by both MARRIED SEPARATE FILERS: This credit must be taken by the MARRIED SEPARATE FILERS: This deduction must be divided MARRIED SEPARATE FILERS: W 2 income is reported by the spouse MARRIED SEPARATE FILERS: When the adjustment is attributable to a married taxpayers filing separate returns) or qualified widow(er) $275 000 Married taxpayers may reduce their tax liability by using filing status 3 or 4 married taxpayers who file status 2 3 or 4 To take this exclusion the materials used in teaching those same subjects This includes fees books maturity that was derived from an Iowa trade business or profession may assign $1 50 to a specific political party or to the Iowa Election may be found in the online Expanded Instructions (See Capital Gain may include food clothing medical expenses not otherwise deductible may take the credit equal to 25% of the first $1 000 of qualifying expenses medical assistance benefits under Title 19 of the U S Social Security medical insurance and Medicare D voluntary prescription drug insurance meet the 90% requirement see payment options on the back cover of this meet this exemption from tax Metropolitan Authority Bonds IA Code sec 28A 24; Sewage Military exemptions not already excluded (see online Expanded Military personnel: Information is available on the Department s website minimum tax complete lines 27 through 33 If line 26 is less than minimum tax even if you have no liability for federal minimum tax If you minimum taxes when calculating the penalty for underpayment of Missouri Benny also earned $10 000 farm rental income from farmland more dependents attending Kindergarten through 12th grade in an mortgage interest paid in the tax year and not just the home mortgage mortgage payments interest utilities house insurance and taxes moved into Iowa during the year A refund of federal tax received in moving expenses from line 22 of the IA 1040 that relate to the move to must claim his or her individual contributions must combine their Iowa income amounts for purposes of the $1 000 filing NAME AND ADDRESS: Enter your information on the form If using a COUNTY: See the list beginning on page 16 Enter the number of the necessarily the district where your children attended school Nonresidents: net earnings from self employment net income calculation do not include line 18 the health insurance net income must be subtracted Only the amount which exceeds 3% of net incomes of both spouses to compute the alternate tax (If you are status Net operating loss Iowa NEW FOR 2013: Newer Vehicles: Use the following worksheet to calculate the Nonresident Example 1: Nonresident Example 2: nonresident For nonresidents Iowa net income will include all income from Iowa sources Complete lines 1 26 of the IA 126 using only income nonresident which was derived from a trade business or profession Iowa NONRESIDENTS AND PART YEAR RESIDENTS also report Iowa source adjustments to income on the Schedule IA 126 Nonresidents and part year residents: If you are a nonresident or Nonresidents and Part year Residents: If you have Iowa source tax Nonresidents and Part year Residents: In addition to the exemption Nonresidents and Part year Residents: The Child and Dependent Care Nonresidents and Part year Residents: The Iowa EITC must be Nonresidents: Nonresidents: Deduct alimony paid in the ratio of Iowa gross income Nonresidents: Deduct payments made to an IRA Keogh or SEP plan Nonresidents: Deduct the amount of any penalty you were charged Nonresidents: Deduct the portion of the amount allowed on your federal Nonresidents: Do not enter anything on this line Nonresidents: Do not enter anything on this line Nonresidents: Include in Iowa income 100% of capital gain or loss Nonresidents: Iowa source retirement income received by a nonresident Nonresidents: Report all other taxable income from Iowa sources Nonresidents: Report all rents and royalties from Iowa sources and all Nonresidents: Report any gains or losses from federal form 4797 if Nonresidents: Report only Iowa source income If the portion of Part year residents: Report all alimony or separate maintenance Nonresidents: Report only the interest derived from an Iowa trade business to a business conducted in Iowa Include a supporting schedule showing Nonresidents: Report the total net income from Iowa farm activities Nonresidents: Report the unemployment benefits that relate to not qualify as itemized deductions but can be taken on line 24 not to Illinois Any wages or salaries earned by an Illinois resident working NOTE: If you were a nonresident or part year resident and subject to NOTE: In meeting the filing requirements below both incomes of husband NOTE: You may have a gain here even if you have a net loss on the nursing home coverage The deduction must be reduced by the amount October 31 2014 For taxpayers who file a joint return or married filing made in January 2014 and any payments made with the IA 1040V Payment of an overpayment of federal income tax credited to estimated tax payments of any penalty you were charged because you withdrew funds from of any premium reimbursement from Health Reimbursement of business income on line 5 of this section of estimated tax in one of the following ways: (1) Pay the estimated tax in of ownership of self employment tax that was deductible on line 27 of your federal of the contribution is deductible on the federal return the amount of the federal EITC claimed on your federal return of the IA 1040 booklet for more information on paying consumer s use tax of the IA 1040 show 0 on line 1 of Step 4 line 26 of Step 5 and of the IA 126 to total net income on line 26 of the IA 1040 For this of the IRA deduction that is allowed for federal income tax of the return On the back of the IA 1040 on lines 65 67 68 69 and 70 Older Vehicles: For qualifying automobiles (model year 2002 or older) on a combined return head of household or qualifying widow(er) you on December 31 2013 and you do not qualify for any other filing status STATUS 5 If you are filing as head of household for federal income tax on line 50 of the IA 1040 on line 59 of the IA 1040 3 on line 9 of the IA 1040 which was received while an Iowa resident on ownership of the asset on the Iowa return on the other state/foreign country s tax return less any nonrefundable on their Iowa returns on this line on this line To find out the amount of your federal refund you must contact on your voter registration card one half of any Railroad Retirement Social Security benefits from RRB 1099 * If filing federal 1040A use lines one of these credits If you are married your net income and the net one payment on or before January 15 2014 and file the Iowa income tax one spouse can show that the move was made for that spouse that online Expanded Instructions for qualifications online Expanded Instructions for the list of credits You must include the only for dependents listed on the return ) Calculate the proper amount of only if the taxpayer claimed an itemized deduction for state sales and operating loss that will be carried back or forward then you cannot or $32 000 if 65 or older on 12/31/13) or estimated tax payment made to the other state/foreign country or exchanged while an Iowa resident and any gains or losses from or profession Iowa gross receipts divided by total gross receipts; multiply this ratio times or salary of an Iowa resident the Iowa resident must file an Illinois or without children in public school are still subject to this tax Surtax rates Organ transplant expenses organizations Calculate the deduction as follows: Other Deductions (line 27 of IA Schedule A) other spouse cannot use the low income exemption If the spouse with other than textbooks and other expenses that relate to the teaching of only Out of state Tax Credit outside an accredited school do not qualify for the credit Tuition means owe an additional 5% of the unpaid tax owe The penalty is determined in the same way as for federal purposes own self employment tax Household employment taxes are divided ownership of stock ownership of the account or certificate ownership of the asset sold or exchanged page 11 for all filing statuses paid by that spouse for tuition and textbooks for that dependent Expenses paid directly by one spouse that spouse will claim the entire deduction paid for health and dental insurance premiums This includes all paid for tuition and textbooks Dependents must have attended a school paid in 2013 for each dependent from the ages of three through five paid in 2013 This deduction is taken in the year you paid the expenses paid you owe an additional 10% of the unpaid tax parents only the spouse claiming the dependent can claim the amounts Part year Resident Example: part year resident of Iowa in 2013 and meet any of the following Part year residents who moved into Iowa can enter any nonreimbursed Part year residents: Part year residents: Deduct alimony paid while an Iowa resident Part year residents: Deduct payments made to an IRA Keogh or Part year residents: Deduct the amount of any penalty you were Part year residents: Deduct the portion of the self employment tax Part year residents: If you qualify for this exclusion on the IA 1040 Part year residents: Include 100% of the capital gain or loss from Part year residents: Include all W 2 income earned while an Iowa Part year residents: Report all dividends received while an Iowa Part year residents: Report 100% of gains or losses from assets sold Part year residents: Report all income shown on federal Schedule E Part year residents: Report all interest shown on the IA 1040 which earned while an Iowa resident and any portion of business income or Part year residents: Report all net farm income earned or received Part year residents: Report all unemployment benefits received while Part year residents: Report any income on line 14 of IA 1040 which Part year residents: Report any pension and annuity income reported Part year residents: Report any Social Security income reported on Part year residents: Report any taxable IRA distributions received Partnership income and/or S corporation income: Modifications that payments can deduct the alimony paid payments you are subject to a penalty in addition to any tax you may penalty for failure to make estimate payments You will owe interest on penalty will be the applicable 5% or 10% but not a total of 15% pension income receives no exclusion Pension is taxable to the state you live in when you receive it pensioner or retirement income recipient must meet one of the following pensions and annuities are taxable for Iowa as are taxable on your people and constructed either on a truck chassis or with special features percentage (not to exceed 100 0%) 50% percentage (not to exceed 100 0%) 60% Percentage depletion from an oil gas or geothermal well person and the motor fuel tax credit from the 2013 federal return can person must be unable by reason of physical or mental disability to person s Iowa return person s state of residence pleasure boats If you have an Iowa Motor Fuel Tax Refund Permit Number portion of the annual automobile registration fee you paid in 2013 may preferences or adjustments you may be subject to Iowa minimum tax premiums that were not withheld from your wages on a pretax basis premiums that you paid while an Iowa resident present in Iowa on the last day of the tax year printing Iowa has not adopted federal Internal Revenue Code changes regarding the determination of income that occurred after January 2 2013 prior year profit and adheres to the provisions of the U S Civil Rights Act of program (not Medicare tax withheld on your W 2) and long term Program Bonds IA Code sec 175 17(10); Community College Bond Program Bonds IA Code sec 260C 71(6); Community College Project Revenue Bonds IA Code sec 123 159; IA Utilities Board and prom (purchase of clothing does not qualify) and other school related property does not qualify for the capital gain deduction even if sold property may qualify Material participation and holding period proration is the amount from line 26 plus any pension exclusion from line provisions above if you were a nonresident or part year resident and purposes If a joint federal return was filed each spouse must report purposes must be allocated between the spouses in the ratio of qualify as a charitable contribution on next year s return if the return is filed qualifying automobiles and multipurpose vehicles Multipurpose vehicles rate of 0 4% per month beginning on the day after the due date of the ratio of self employment tax paid by each spouse to the total selfemployment received as shown on the 1099 G for each spouse received from gambling in Iowa is taxable to Iowa regardless of the received that was taxed by Iowa and refund or add to the amount you owe Your contribution this year will refund or choose to file an Iowa return even if you aren t required to do refund was issued refundable education credit or adoption tax credit regardless of Freight on Board (F O B ) point registration fees on the following vehicles are not deductible: pickups relate to past employment in Iowa relates to the total pension received by both spouses If only one spouse reported include: reported on line 13 of your federal 1040 Do not subtract any Iowa repurchase agreements of U S Government securities The following required to file an Iowa return for that year required to indicate the number of dependent children claimed in Step requirements Nonresidents see items f and g requirements plus a flowchart to assist in determining if a gain qualifies residence even though stationed outside of Iowa Residence Halls and Dormitories Bonds IA Code sec 260C 61; resident even if it was earned in another state and any income for resident and any dividends derived from an Iowa trade business or resident which was taxed by another state or foreign country residents who moved into Iowa: Enter the Iowa school district in which Retirement Board These are not taxable on the Iowa return Do not return return return and accrues each month until paid in full return by April 30 2014 or (2) file the Iowa income tax return and pay return claiming the Iowa capital gains deduction return except for unemployment compensation and sickness insurance return in the ratio of your Iowa self employment income to your total return may help processing your Iowa return return must be included return on time but do not pay at least 90% of the correct tax due you return such as federal form 1310 or a copy of the court certificate return the tax imposed* on her income was $450 return the tax imposed* on his income was $1 000 returns are filed Itemized deductions must be divided between spouses in the ratio of their respective net incomes Returns are not processed and refunds are not issued if returns are not returns should report capital gain or loss as reported for federal tax Revenue Service or the tax officials of another state under a tax information exchange program Except as allowed by law information on your return cannot royalties from Iowa sources and partnerships or S corporation income sales tax you may owe 6% consumer s use tax on the purchase This Savings Bonds U S Treasury Notes) Do not subtract interest from Schedule A: All taxpayers choosing to itemize deductions must complete the IA Schedule A There is a limitation on the amount of itemized deductions Schedule F Include a copy to your Iowa return Schedule IA 130 the Iowa Out of state Credit Computation is only for residents or part year residents of Iowa who earned income while an Iowa Schedule SE SCHOOL DISTRICT NUMBER: See the list beginning on page 16 School Infrasturcture Program Bonds IA Code sec 12 81(8); School Tuition Organization Charitable Conservation Tax Credit sec 16 177(8); Regents Institutions Medical and Hospital Buildings at Section 179 Adjustment Enter taxable income not reported on lines 1 Securities; Federal Agricultural Mortgage Corporation (Farmer Mac) Securities; Federal Home Loan Mortgage Assoc (Freddie Mac) Securities; Federal National Mortgage Assoc (Fannie Mae) Security benefits in the same manner as the Internal Revenue Service Security Worksheet on page 2 see 2013 Expanded Instructions on our website (Credit can be claimed See form IA 6251 See online Expanded Instructions line 24 for allowable military Segal Americorps Education Award Payments Select the district in which you lived on December 31 2013 This is not self employed health insurance must be allocated between the spouses self employment income self employment tax then the self employment tax must be added SEP plan while an Iowa resident separate maintenance payments that were deductible on your federal separately allocate the compensation based upon the number of days Nonresidents: Do not enter anything on this line separately on a combined return each spouse can claim the $54 credit Voucher for 2013 Also include any amount applied to your 2013 Iowa Services (EMS) Personnel Tax Credit A tax credit of up to $50 is services performed in Iowa while a nonresident of the state If it was profession while a nonresident show the deduction method used showing your appointment as a personal representative of the decedent shown on your federal income tax return including military income signed If you and your spouse file a joint or combined return both of Single head of household qualifying widow(er): enter $25 000 Married filing joint: enter $32 000 so put 100% on line 29 complete the remainder of the schedule and put social events For lists of items eligible and not eligible for the credit Social Security benefits are not included The exclusion can be up to specific spouse it is taken by that spouse When the adjustment is not Speculative shell buildings spouse spouse claiming the dependent Any unused part of this credit cannot spouse died during 2013 and had income you can also file status 3 or 4 federal income tax purposes spouse died during 2013 and you did not remarry during the year If your STATUS 6 If you meet the requirements for qualifying widow(er) for spouse file an IA 1040 filing status 4 to prevent your refund from being spouse has a net operating loss that is carried back or forward then the spouse is 65 or older on 12/31/13) spouse is entitled to the entire deduction spouse receive a pension annuity self employed retirement plan spouse to the total benefits received spouse who claims it for self employment tax purposes on the federal Spouse You or Joint spouses based upon registered ownership of the time deposit spouses for each relative with a disability may not exceed $5 000 spouses in determining eligibility for exemption from tax If either spouses in the ratio of each spouse s earned income to total earned income STANDARD: Tax year 2013 standard deduction is: state or foreign country 1 000 state or foreign country 450 state or foreign country taxes that same income then the Iowa resident may STATUS 1 Use if you were unmarried divorced or legally separated STATUS 4 If you and your spouse file separately on two separate forms STATUS 2 (a) You were married on December 31 2013 or (b) Your purposes Status 3 and 4 filers: Calculate tax separately STATUS 3 If you are married and want to file separately on one form Status 3 Only status 3 or 4 A copy of Schedule IA 126 and a copy of your federal statuses complete only column A ALL taxpayers including nonresidents and part year residents report income from ALL SOURCES in STEP 1 NAME / ADDRESS / SOCIAL SECURITY NUMBER STEP 10 REFUND OR AMOUNT YOU OWE STEP 11: POLITICAL CHECKOFF STEP 12: SIGNATURE STEP 2 FILING STATUS STEP 3 EXEMPTIONS STEP 4 GROSS INCOME STEP 5 ADJUSTMENTS TO INCOME STEP 6 FEDERAL TAX ADDITION AND DEDUCTION STEP 7 ITEMIZED OR STANDARD DEDUCTION STEP 8 TAX CALCULATION STEP 9 CREDITS Student loan interest deduction from federal 1040 line 33 or from student loan interest deduction it is prorated based on net income before Subtract 3% of your total Iowa net income entered on line 26 from the subtract any Iowa pension exclusion on this line See line 21 Subtract line 25 from line 15 and enter the difference on this line If supplemental health insurance such as Medicare B supplemental takes the entire exclusion of up to $12 000 The spouse who has no tax and minimum tax) 1 050 tax and minimum tax) 1 292 tax between spouses in the ratio of the net income of each spouse to the Tax Credit additional child tax credit first time homebuyer credit tax paid tax return tax return requesting a refund They should complete Steps 1 2 and 3 tax year 2012 and any other years before 2013 The amount of additional taxable to Iowa to the same extent that it is taxable on the federal return taxed by Nebraska Jennifer will report $25 000 on line 15 of the IA 1040 taxed by the other state/foreign country $15 000 taxes must be added back on line 28 taxpayers may use the installment method for reporting capital gain taxpayers with a net income of less than $45 000 are eligible to take Taxpayers with the mortgage interest credit deduction can claim on than $1 000) that can be claimed for certain high income taxpayers The calculation is done on the Iowa Itemized Deductions Worksheet form IA104 that is attributable to the self employment income earned while an that is not from wages or salaries Illinois will tax any Illinois source that no deduction is available to any individual who paid health that the tax refunded in 2013 was deducted on a prior Iowa return that was reported on federal form 6251 that year was calculated using the alternate tax computation that you paid by the ratio of your Iowa source net income on line 26 the adjustment in question the amount of Social Security benefits that are taxable to Iowa complete the capital gain deduction This is a 100% deduction of qualifying net the child s birth any necessary fees and all other costs connected The combined net capital gain or loss must be the same as reported on the credit amount on line 48 of the IA 1040 The credit is limited to the tax liability shown on line 63 and there is no estimated tax from line 71 of your 2012 Iowa income tax return the disability is unable to live independently must be submitted with the district where your children attend school Taxpayers without children the entire IA 1040 and the entire IA 126 The following income must be included when determining if you are the following worksheet to calculate the credit the gain or loss Include a copy of federal form 4797 The IA1040A Iowa Individual Income Tax Short Form is no longer available All Iowa individual income tax filers must use form IA1040 At the time of the instructions for nonresidents that follow The interest income earned the last half of the year is not considered the IRA contribution made by each spouse to the total IRA the IRS at 1 800 829 1040 or www irs gov If you chose to have any part The itemized deduction for state sales and use tax paid is allowable the joint federal return the lump sum and/or minimum tax even if you have no regular Iowa the most part on the same tax preference items and adjustments on which the net operating loss chooses not to carry the loss back or forward the penalty include a copy of the IA 2210 Schedule AI with your tax the property was located in Iowa The ratio cannot exceed 100% the ratio of Iowa salaries and wages to total salaries and wages the return saying that the spouse with the net operating loss will not carry it the return the first year the deduction is taken and every third year the tax due in full on or before March 3 2014 the tax reduction as a credit claimed on line 61 but not both the taxable income from line 38 of the IA 1040 the total net income from federal Schedule C or C EZ A sale is considered the worksheet below the year She continued to receive interest income from the Iowa bank their Iowa return a deduction on line 9b of Schedule A for all home their wages each spouse will claim what he or she paid then the other can claim the low income exemption A statement must thereafter this amount on line 57 IA 1040 450 this amount on line 57 IA 1040 500 This deduction is for annual registration fees paid based on the value of This includes gambling income this section Nonresidents and part year residents also report Iowa source income on Schedule IA 126 where a CREDIT is calculated those subjects legally and commonly taught in Iowa s public elementary those tenets doctrines or worship threshold However if you had Iowa tax withheld and are requesting a to exceed $5 000 incurred in caring for a disabled relative in your to exceed $5 000 per spouse ($6 000 if 50 or older) to federal securities to have health care coverage to lineal descendants of the owners of the property Non farm rental to that spouse to the total net income of both spouses For this net income calculation to total gross income total total of qualifying adoption expense If married 3% of the combined total tax liability must be paid by April 30 2014; you will automatically have totals for both spouses Do not include Railroad Retirement benefits from form RRB 1099 here 1 Treasurer State of Iowa Do not make payments of less than one Treatment Works Revenue Bonds IA Code sec 16 131(5); Underground Storage Tank Fund Revenue Bonds IA Code sec unemployment benefits each of the spouses should report the benefits unemployment compensation benefits that was taxable on your federal University of IA Bonds IA Code sec 263A 6; Soil Conservation until October 31 2014 to file your return You may however owe a 2210 use tax paid on the federal form use the alternate tax computation If the spouse with the net operating used The Iowa credit does not apply to fuel used in on road vehicles or using the accrual method using the instructions given for the corresponding line on the IA 1040 for married separate filers Vehicle Registration Fee Deduction If you itemize deductions a volunteer firefighter and a volunteer EMS the credit is still limited to $50 in volunteer served for all of 2013 If the volunteer did not serve during all of volunteer served rounded to the nearest dollar If an individual is both a wages and have no other Iowa source income must file an Iowa income wages earned in Iowa and interest income from a Nebraska bank Chad was paid must report that income was received while an Iowa resident or income from Iowa sources were excluded If the adjustment is attributable to a dependent such as the were required to be filed for the year for which the additional federal which was earned or received while an Iowa resident and all rents and while a nonresident This includes gambling income and the bonus while an Iowa resident while an Iowa resident Also report all net income from Iowa farm while an Iowa resident up to a maximum of $6 000 (if filing status 1 who is your grandchild child parent or grandparent The disabled Who must file?: You must file an Iowa return if you were a resident or who received the alimony will be reported on the IA 126 as her Iowa source income will be used to pay a federal state county or city debt we suggest each will list his wages only on the IA 126 as his Iowa source income will report the wages and interest on the IA 1040 as all source income He winnings Report any Iowa tax withheld on line 65 of the IA 1040 with an IA 1040V Payment Voucher from our website payable to with the adoption procedure are allowed Include a list of expenses with the employer so that the employer will withhold Illinois income tax with the return Copies of federal and Illinois returns must be enclosed with your return with your return If you choose to use the annualized method of computing without legal authority is subject to a fine of $1 000 If you do not provide necessary information or if you provide fraudulent information you may be worked all year in the state of Missouri Benny earned a salary of $30 000 worked in Iowa to total work days 5 BUSINESS INCOME OR (LOSS) Worksheet www iowa gov/tax www iowa gov/tax credit/debit card or mail a check/money order you are claimed as a dependent on another person s Iowa return you are exempt from Iowa tax if you meet either of the following you are exempt from Iowa tax To review instructions for Iowa source you are not required to file an Iowa income tax return Married taxpayers you did not itemize deductions on your federal return You must complete the Iowa Schedule A to itemize deductions on the Iowa return you lived on the last day of 2013 If you moved out of Iowa before you may be eligible to deduct a portion of the adoption expenses you you may exclude the amount of taxable retirement income received You may itemize deductions or claim the Iowa standard deduction whichever is larger You may itemize deductions on your Iowa return even if you must sign Deceased Taxpayer: If your spouse died and you are you pay tax to the other state You will need to check with that state business or profession you received you reported on your federal return with the following modifications: you show on line 70 or line 71 You will need to complete the IA 1040 lines 1 47 before you can complete the IA 126 The IA 1040 must be completed using You will never be subject to both the 5% and 10% penalties The you will not be allowed the alternate tax calculation ) Divide the alternate your amount due Contributing to this checkoff is not required You your contribution your federal AGI is more than $300 000 for married filers ($150 000 for your federal return your return by the due date and at least 90% of the correct tax is not your time savings deposit before its maturity your total Iowa net income may be deducted