WHO MUST FILE?

YOU MUST FILE AN IOWA RETURN IF...

...you were a resident, part-year resident of Iowa in 2004 and meet any of the following requirements. Nonresidents, see items f. and g.

Note to married couples: In meeting the filing requirements below, both incomes of husband and wife must be included, and any “pension/retirement income exclusion” (line 21 of the IA1040) must be added back. If you use the alternate tax computation or the tax reduction calculation, you must add back the pension exclusion (line 21, IA 1040).

a. You had a net income (line 26 of the IA1040) of more than $9,000 and your filing status is single.

b. You had a net income (line 26 of the IA1040) of more than $13,500 and your filing status is other than single.

c. You were claimed as a dependent on another person’s Iowa return and had a net income (line 26 of the IA1040; line 4 of the IA 1040A) 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.

e. You were subject to Iowa lump-sum tax. (updated 2/8/05)

f. You were a nonresident or part-year resident and your net income from Iowa sources (line 26 of the IA126) was $1,000 or more. 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 1-26 of the IA126.

g. You were a nonresident or part-year resident and subject to Iowa lump-sum tax or Iowa minimum tax (even if Iowa-source income is less than $1,000).