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2011 Expanded Instructions
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STEP 4 GROSS INCOME

Filing Status 3

If using filing status 3 (married filing separately on a combined return), complete both columns A and B of the IA 1040.

All Other Statuses

All other filing statuses complete only column A (you or joint).

All Taxpayers

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

Nonresidents and part-year residents must also complete Iowa Schedule IA 126 (pdf). Report only Iowa-source income on the Schedule IA 126 (pdf), 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 for allowable military adjustments.

Nonresident Military Taxpayer

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.

Military Spouses

See Military Spouses Residency Relief Act

Married Separate Filers:

W-2 income is reported by the spouse earning the income.

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