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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.

Note: As a result of Federal legislation, the nonresident military taxpayer does not include military pay 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.

NONRESIDENTS and PART-YEAR RESIDENTS must also complete Iowa Schedule IA126. Report only Iowa-source income on the Schedule IA126, 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, item "o", for allowable military adjustments.

Married Separate Filers:
W-2 income is reported by the spouse earning the income.

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