Who must file an Iowa income tax return?
You must file an Iowa income tax return if you were a resident, part-year resident, or nonresident of Iowa during the tax year and meet any of the following requirements.
The income of both husband and wife must be combined in meeting the filing requirements.
Filing status single
You must file if...
You had a net income of more than $9,000.
If 65 or older on December 31 of the tax year, net income of more than $24,000.
Filing status other than single
You must file if...
You had a net income of more than $13,500.
If 65 or older on December 31 of the tax year, net income of more than $32,000.
Claimed as a dependent on another person's Iowa return
You must file if...
You had a net income from all sources of $5,000 or more.
Military
You must file if...
You were in the military service, with Iowa shown as your legal residence even if stationed outside of Iowa
Iowa lump-sum tax or Iowa minimum tax
You must file if...
You were subject to either Iowa lump-sum tax or Iowa minimum tax.
Nonresidents
You must file if...
You were a nonresident and your net income from Iowa sources was $1,000 or more.
You were a nonresident and subject to Iowa lump-sum tax or Iowa minimum tax.
Refund
You must file if...
You owe no tax but wish to claim a refund of Iowa tax withheld from your paycheck.
Iowa Earned Income Tax Credit
You must file if...
You are eligible for and want to claim an Iowa Earned Income Tax Credit.
Net Operating Loss (NOL)
You may wish to file if...
You have a NOL, to establish that loss, even if not otherwise required to file an Iowa return.
The Department recommends an IA 1040 be filed in a year that generates income, even if a loss carried forward wipes out that income. Filing a return in this situation reduces the chances of being contacted by the Department about that income in the future.
