We live in South Dakota, my wife worked in Iowa over the summer. Do she have to file an Iowa Tax return?

[DanielV01 · Accepted solution]

It depends, but probably.  You will file an Iowa nonresident return for the income earned in Iowa unless she does not meet the filing requirements.  Iowa's nonresident wording is a bit tricky, but if she earned at least 1,000 in Iowa it is likely you will need to file.  Here is their state website with the requirements:  https://tax.iowa.gov/expanded-instructions/who-must-file-2.

Of course, SD has no state tax so none of the remaining income is taxable anywhere else.