Filing Status 3

If using filing status 3 (married filing separately on a combined return), complete both columns A and B of the IA 1040.

All Other Statuses

All other filing statuses complete only column A (you or joint).

All Taxpayers

All taxpayers, including nonresidents, must report income from all sources (unless specifically exempt, such as interest from federal securities) for the entire year in this section.

Nonresidents and Part-Year Residents

Nonresidents and part-year residents must also complete Iowa Schedule IA 126. Report only Iowa-source income on the Schedule IA 126, lines 1-26. This schedule will result in a credit for the amount of tax based on income earned outside of Iowa.

1. WAGES, SALARIES, TIPS, ETC.

Report the same W-2 income as shown on your federal income tax return, including military income. See line 24 for allowable military adjustments.

Nonresident Servicemembers

As a result of federal legislation, certain nonresident servicemembers do not include compensation for military service on line 1 of the IA 1040 (nor is it reported on the IA 126). In general, this applies to active duty military and does not include the National Guard or reserve personnel.

Military Spouses

See Tax Responsibilities of Military Personnel

Married Separate Filers:

W-2 income is reported by the spouse earning the income.

Go to Line 2