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2011 Expanded Instructions
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Enter the amount of taxable IRA distributions as shown on your federal return. Taxpayers age 70½ and older can distribute up to $100,000 from their individual retirement account to certain charitable organizations without including the distribution in gross income.

Current traditional IRA owners may convert or roll over amounts from existing traditional IRAs to a Roth IRA. However, any taxable amounts that you transfer from an existing traditional IRA to a Roth IRA must be included as income for tax purposes.

For federal tax purposes, the entire amount from a 2010 rollover of an IRA (other than a Roth IRA to a Roth IRA) could have been included in 2010 income. Another option was to include the income on the federal return in equal amounts in 2011 and 2012. Whichever option was chosen for federal tax purposes will also apply to the Iowa return.

Pension / Retirement Income Exclusion

The pension / retirement income exclusion is not to be taken on this line. Qualified taxpayers will take the pension / retirement income exclusion on line 21 of the IA 1040.

Married Separate Filers:

Taxable IRA distributions should be reported by the spouse whose name is on the account.

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