Who Must File?
You must file an Iowa return if...
...you were a resident or part-year resident of Iowa in 2018 and meet any of the following requirements. Nonresidents, see items f. and g.
In meeting the filing requirements below, you must add back:
- the pension exclusion (line 21, IA 1040)
- the reportable Social Security amount from step 4, IA 1040
- 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.
a. You had a net income (line 26, IA 1040) of more than $9,000 and your filing status is single. ($24,000 if 65 or older on 12/31/18)
b. You had a net income (line 26, IA 1040) of more than $13,500 and your filing status is other than single. ($32,000 if you or your spouse is 65 or older on 12/31/18)
c. You were claimed as a dependent on another person’s Iowa return and had a net income (line 26, IA 1040) of $5,000 or more.
d. You were in the military service with Iowa shown as your legal residence even though stationed outside of Iowa unless you are below the income thresholds above. For information about military spouses, see Military Spouses Residency Relief Act.
e. You were subject to Iowa lump-sum tax.
f. You were a nonresident or part-year resident and your net income from Iowa sources [line 26, IA 126 (pdf)] was $1,000 or more, unless below the income thresholds above. In the case of married nonresidents, the spouses' combined income is used to determine if their income is high enough to require them to file an Iowa return. To understand “Iowa-source income,” see the instructions for lines 1 through 26 of the IA 126.
g. You were a nonresident or part-year resident and subject to Iowa lump-sum tax or Iowa alternative minimum tax (even if Iowa-source income is less than $1,000).