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STEP 4 GROSS INCOME

If using filing status 3 (married filing separately on a combined return), complete both columns A and B of the IA1040. All other filing statuses complete only column A (you or joint).

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

NONRESIDENTS and PART-YEAR RESIDENTS report only Iowa-source income on the Schedule IA126, lines 1-24. 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.

MARRIED SEPARATE FILERS:
W-2 income is reported by the spouse earning the income.

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