I'm Not an Iowa Resident: Do I need to file an Iowa Income Tax Return?

Nonresidents must file an Iowa income tax return (IA 1040) if their net income from Iowa sources (line 26 of the IA 126) is $1,000 or more. To understand "Iowa-source income," see the instructions for lines 1-26 of the IA 126. Common examples of Iowa-source income include:

Nonresidents must also file an Iowa return if they are subject to Iowa lump-sum tax or Iowa minimum tax, even if Iowa-source income is less than $1,000.

If Iowa-source income is $1,000 or more, a nonresident isn't required to file IF:

* In meeting the filing requirements above, you must add back:

  • the pension exclusion (line 21, IA 1040)
  • the Social Security Phase-out amount from line 12 of the Iowa Social Security Worksheet
  • any amount of lump sum distribution separately taxed on federal form 4972, and
  • any net operating loss carryover

NOTE to married couples: Incomes of both spouses must be included when determining who must file.