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45. IOWA MINIMUM TAX.

Enter the amount from line 33 of the IA 6251 (pdf - Iowa Minimum Tax Computation).

The Iowa minimum tax is imposed, for the most part, on the same tax preference items and adjustments on which federal minimum tax is imposed. However, you may be subject to Iowa minimum tax even if you have no liability for federal minimum tax. All taxpayers with a tax preference item or adjustment are to attach a copy of the IA 6251 to their IA 1040 even if there is no Iowa minimum tax.

If you had tax preference items and adjustments in 2009, see form IA 6251 for further information.

NONRESIDENTS AND PART-YEAR RESIDENTS: If you have Iowa-source tax preferences or adjustments, you may be subject to Iowa Minimum Tax. See form IA 6251.

Married Separate Filers (including status 4): Each spouse that had tax preference items and adjustments must complete their own IA 6251.

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