Individual Income Tax Returns - Common Filing Issues
Name & Address
Be certain the name and address of the taxpayer are correct.
County & School District Numbers/Surtax
Enter the correct county and school district numbers. This information is used to compute any school district surtax due on line 52 of IA 1040, which ensures the surtax is distributed to the proper school district. If school district surtax is due, please be sure to use the proper surtax rate.
Make sure the estimated payments claimed on the return match what is paid. If necessary, the taxpayer or representative with a power of attorney from the taxpayer can call the Department to verify the payments we have on file.
Low Income Exemption
See IA 1040 line 26 instructions to determine if the taxpayer is exempt from Iowa tax.
Federal Income Tax Refund
If you received a federal income tax refund, you must report the amount on line 27 of the IA 1040. It must be reported even if you used the standard deduction on the prior year's Iowa return. The federal refund must be included on this line because you benefited from being able to deduct federal taxes on the prior year's Iowa return, which reduced your Iowa taxable income for that year. The amount reported on line 27 of the IA 1040 should not exceed the total amount of any federal tax deduction taken on the prior year(s) Iowa return.
IA 126/IA 130
Verify calculations on the Nonresident and Part-year Resident Credit (IA 126) and the Out-of-state Credit (IA130). If filing on paper, include a copy of the return you filed in the other state. Also, include an explanation if no Iowa income is shown on the IA 126.
Signature & Attachments
If the return is filed on paper, be certain it is signed. Also include W-2s, 1099s, and a copy of the federal return when filing on paper.
Most Common “e” Income Tax Filing Errors:
- Complete the county and school district information in Step 1.
- Make sure the estimated payments claimed on the return match what was paid.
- Do not mail a paper copy of the return after submitting your return electronically.
- Double-check bank account information when requesting direct deposit of refunds.
- Please provide a detailed explanation of changes.
- Verify Lines 24 – 26: Taxes Previously Paid / Overpayments on the IA 1040X.
- Check the "65 or Older" box if applicable.
- Include verification of:
- Line 23 – Credits
- any changes in Taxable Social Security
- any changes to the Pension Exclusion