My son worked in in Iowa while at college. He had Iowa state tax withheld. I know he needs to submit to get the state tax refunded. Does he have to file and Iowa state tax return as a non-resident? Also, he didn't file out the reciprocal agreement form so Illinois tax was not being withheld on his Iowa earnings. Now, it looks like we owe a penalty. Is there a way around that since the states do have reciprocal agreements?
