As long as his pension is not exceeding the 60% formula, it will be non-taxable and you don't need to report those anywhere on either your federal or Iowa return. MichaelG81 is correct that you will receive a form if this applies to you. You will receive a memo early in February with the guidelines concerning the filing requirements per MFPRSI FAQs - When will I receive information in regards to the Earnings Test and when is the deadline?
@Ashel56
