Make sure you have all W-2s, 1099s, and other tax documents needed to prepare your return, including your completed federal 1040.
Important: Enter your Social Security Number(s) in the appropriate boxes on the form. Otherwise, we may be unable to process your return.
The Iowa Department of Revenue may require proof of any item listed on a return or schedule.
Filing Period
If your filing period is other than calendar year 2023, enter the beginning and ending dates of your fiscal tax year on the line provided above the name and address boxes on the return.
Name and Mailing Address
Enter your name and current mailing address on the tax return. If using a foreign mailing address, in place of the domestic city, state, ZIP, include the foreign city, country, and postal code.
Provide the Department with your updated address if you move after your return is filed. Send an email to idrrup@iowa.gov
NOTE: The email address entered will NOT be used to request or provide confidential information without your authorization.
County
Enter the number of the county you lived in as of December 31, 2023. If you do not know your county number, view a list of districts by county and number.
- Nonresidents and part-year residents who moved out of Iowa before December 31, 2023, should enter "00" as your county number.
- Part-year residents who moved into Iowa should enter the number of the Iowa county in which you lived on December 31, 2023.
- Military personnel should enter the county number of their Iowa residence, even if the service member is not physically present in Iowa on the last day of the tax year.
School District Number
Enter the district in which you lived on December 31, 2023. View a list of districts by county and number. This is not necessarily the district where your children attended school. Even if you do not have children, you must enter this number.
Other possible resources to identify your school district information include:
- Your voter registration card.
- Search "school surtax" from the Iowa Tax Mapper
- Your county assessor’s website
Nonresidents, Part-Year Residents, and Military Personnel
- Nonresidents: Those who did not live in Iowa at all during 2023 should enter "0000" for the school district number. You are not subject to school district surtax on line 19.
- Part-year residents who moved into Iowa should enter the Iowa school district in which you lived on the last day of 2023. You may be subject to school district surtax on line 19.
- Part-year residents who moved out of Iowa before December 31, 2023, should enter "9999." You are not subject to school district surtax on line 19.
- Military personnel should enter the school district number of their Iowa residence, even if the service member is not physically present in Iowa on the last day of the tax year. You may be subject to school district surtax on line 19.
Foreign Currency
Taxpayers who are paid in foreign currency must convert the currency to U.S. dollars as required for federal tax purposes.
All Dollar Amounts Should be Rounded to the Nearest Cent
A new requirement beginning this year is for all dollar amounts to be rounded to the nearest cent. This is also applicable to the calculation of the amount of tax due which is based upon the use of tax rate schedules. You can round to whole dollars on the IA 1040 lines 1 and 2 as allowed for federal purposes, information on these lines should match your federal return exactly.