Information for nonresidents temporarily relocating to Iowa
The Department is receiving questions regarding nonresidents who temporarily relocate to Iowa due to the flooding along the Missouri River. Below are answers to some of the frequently asked questions.
- A taxpayer that moves to Iowa temporarily due to flooding would not be considered an Iowa resident for Iowa income tax purposes.
- If a nonresident earns $1,000 or more in Iowa source income (working in Iowa), they would be required to file an Iowa income tax return.
- Employers who have employees working in Iowa should withhold Iowa income tax on wages for work that is performed in Iowa.
For more information, please contact the Iowa Department of Revenue at firstname.lastname@example.org or call 515-281-3114 or 1-800-367-3388 (Iowa, Omaha, Rock Island, Moline), 8 a.m. - 4:15 p.m. CT.