eFile Individual Income Tax

Acceptable and Excluded Iowa Forms and Schedules for Electronically Filed Returns

Acceptable Returns and Schedules

  1. IA 1040 - Iowa Individual Income Tax Long Form.
  2. IA 1040 Schedule A - Iowa Itemized Deductions - required when e-filing if deductions on IA 1040 line 37 are itemized.
  3. IA 1040 Schedule B - Interest and Dividend Income - required when e-filing if the Iowa taxable interest reported on IA 1040 line 2 or Iowa taxable dividends reported on IA 1040 line 3 exceeds the threshold of $1,500.
  4. IA 126 - Iowa Nonresident and Part-year Resident Credit - required if taxpayer is a nonresident of Iowa with income from Iowa sources or taxpayer is a part-year Iowa resident, even if the IA 126 line 33 results in zero.
  5. IA 130 - Iowa Out-of-state Credit Computation - required of full-year Iowa residents or part-year Iowa residents if any income earned while an Iowa resident was also taxed by another state or foreign country, even if IA 130 Section I line 7 (or Section II line 10) results in zero.
  6. IA 4136 - Computation of Iowa Motor Fuel Tax Credit - required of eligible individuals claiming tax credit on their IA 1040 for fuel on which Iowa fuel tax was paid and used off-highway in an unlicensed vehicle.
  7. IA 2210 - Underpayment of Estimated Tax by Individuals - required if IA 2210 line 8 is $200 or greater, even if line 19 results in zero. (If the total from line 8 is less than $200, the taxpayer is not required to pay estimated tax and, therefore, cannot have underpaid estimated tax.)
  8. IA 2210 Schedule AI - Annualized Income Installment Method - required if filing IA 2210 and using the Annualized Income Method to derive the required installment amounts (IA 2210 line 12.)
  9. IA 2210F - Underpayment of Estimated Tax by Farmers and Fishers - required of taxpayers with farm or fishing income if IA 2210F line 8 is $200 or greater, even if line 15 results in zero. (If the total from line 8 is less than $200, the taxpayer is not required to pay estimated tax and, therefore, cannot have underpaid estimated tax.)
  10. IA 137 - Ethanol Promotion Tax Credit - required if taxpayer(s) claim the credit on line 61 of IA 1040.
  11. IA 138 - E15 Plus Gasoline Promotion Tax Credit - required if taxpayer(s) claim the credit on line 61 of IA 1040.
  12. IA 6251 - Iowa Minimum Tax Computation - required if taxpayer had tax preference items or adjustments during the tax year, submission required if the result on IA 6251 line 29 is greater than zero.
  13. IA 4562A - Iowa Depreciation Adjustment Schedule - required if the taxpayer claims the federal "bonus depreciation" deduction for acquired assets or if the taxpayer disposes of "bonus depreciation" property during the tax year, and Iowa depreciation adjustments were made to the property in previous tax years, even if the result of PART III line 5 is zero.
  14. IA 4562B - Iowa Depreciation Accumulated Adjustment Schedule - used to record cumulative effort of Bonus Depreciation Adjustment on IA 4562A.
  15. IA 148 -Tax Credits Schedule - required if taxpayer claims a credit on lines 50 or 61 of the IA 1040.
  16. IA 128 - Iowa Research Activities Credit - required if taxpayer claims the credit on line 61 of the IA 1040.
  17. IA 128S - Iowa Alternative Simplifies Research Activities Credit - required if taxpayer claims the credit on line 61 of the IA 1040.
  18. IA 134 - S Corp Apportionment Credit - required if taxpayer claims the credit on line 50 of the IA 1040.
  19. IA 135 - E85 Gasoline Promotion Tax Credit - required if taxpayer claims the credit on line 61 of the IA 1040.
  20. IA 8801 - Minimum Tax Credit Carry Forward Credit - required if taxpayer claims the credit on line 50 of the IA 1040.
  21. IA 8864 - Biodiesel Blended Fuel Tax Credit - required if taxpayer claims the credit on line 61 of the IA 1040.
  22. Amended current-year returns
  23. Most refund, zero-balance, and balance due returns to be filed electronically if they meet the criteria set by the IRS and the IDR
  24. Direct deposit of the Iowa refund, in an account that may be the same or different from an account designated for the federal refund
  25. Calendar-year returns
  26. Deceased taxpayer/spouse

Excluded Returns and Schedules

  1. Non-calendar year returns
  2. Prior-year returns
  3. IA 1040X - Amended Iowa Individual Income Tax Return
  4. IA 1040C Composite Iowa Individual Income Tax Return
  5. IA 2210S - Short Method Underpayment of Estimated Tax by Individuals
  6. IA 6251B - Balance Sheet/Statement of Net Worth
  7. Any other returns excluded from federal electronic filing

01/30/14