eFile Individual Income Tax

Acceptable and Excluded Iowa Forms
and Schedules for Electronically Filed Returns

• More than 99% of all Iowa tax forms have been electronically enabled.
• Check with your software developer to be certain the software you are using includes the Iowa returns and schedules you need to file your Iowa return electronically.
• To pay any tax due on line 75 of the Iowa return by direct debit, use the eFile & Pay system.

Acceptable Returns and schedules

1. 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 41 are itemized.
3. IA 1040 Schedule B - Interest and Dividend Income – required when e-filing if the Iowa taxable interest reported on IA1040 Line 2 or Iowa taxable dividends reported on IA1040 Line 3 exceeds the threshold of $1500
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 IA126 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 IA130 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 IA1040 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 IA2210 Line 8 is $200 or greater, even if Line 19 results in zero. (If the total from line 8 is less than $200, then you are not required to pay estimated tax and therefore cannot have underpaid estimated tax.)
8. IA 2210 Schedule A1 - Annualized Income Installment Method - required if filing IA2210 and using the Annualized Income method to derive the required installment amounts (IA2210 Line 12).
9. IA 2210F - Underpayment of Estimated Tax by Farmers and Fishers - required of taxpayers with farm or fishing income if IA2210F Line 8 is $200 or greater, even if Line 15 results in zero. (If the total from line 8 is less than $200, then you are not required to pay estimated tax and therefore cannot have underpaid estimated tax.)
10. IA 132 - Cow-Calf Refund - required of taxpayers claiming Cow-Calf Refund on IA1040 Step 13.
11. IA 6251 - Iowa Minimum Tax Computation - required if taxpayer had tax preference items or adjustments during the tax year, even if the result on IA6251 line 29 is zero.
12. IA 4562A - Iowa Depreciation Adjustment Schedule - Form is required if the taxpayer claims the Federal “bonus depreciation” deduction for assets acquired after September 10, 2001, but before January 1, 2005; 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.
13. IA 148 -Tax Credits Schedule – required if taxpayer(s) claiming a credit on lines 54 or 66 of the IA1040.
14. IA 128 – Iowa Research Activities Credit - required if taxpayer(s) claiming the credit on line 66 of the IA1040.
15. IA 128A – Alternative Incremental Research Activities Credit- required if taxpayer(s) claiming the credit on line 66 of the IA1040.
16. IA 133 – New Jobs Credit - required if taxpayer(s) claiming the credit on line 54 of the IA1040.
17. IA 134 – S Corp Apportionment Credit - required if taxpayer(s) claiming the credit on line 54 of the IA1040.
18. IA 135 – E85 Gasoline Promotion Tax Credit - required if taxpayer(s) claiming the credit on line 66 of the IA1040.
19. IA 3468 – Investment Tax Credit - required if taxpayer(s) claiming the credit on lines 54 or 66 of the IA1040.
20. IA 6478 – Ethanol Blended Gasoline Tax Credit required if taxpayer(s) claiming the credit on line 66 of the IA1040.
21. IA 8801 – Minimum Tax Credit Carry Forward Credit - required if taxpayer(s) claiming the credit on line 54 of the IA1040.
22. IA 8864 – Biodiesel Blended Fuel Tax Credit - required if taxpayer(s) claiming the credit on line 66 of the IA1040. 13. State Only returns (no PIN signature)
23. Amended current-year returns
24. Most refund, zero-balance, and balance due returns to be filed electronically if they meet the criteria set by the IRS and the IDR.
25. Direct Deposit of the Iowa refund, in an account that may be the same or different from an account designated for the Federal refund.
26. Calendar year returns
27. Deceased taxpayer/spouse

Excluded returns and schedules

1. Non-calendar year returns
2. Prior-year returns
3. Returns with Iowa lump sum tax (IA 1040 line 44)
4. IA 1040A - Iowa Individual Income Tax Short Form
5. IA 1040X - Amended Iowa Individual Income Tax Return
6. IA 1040C Composite Iowa Individual Income Tax Return
7. IA 6251B - Balance Sheet/Statement of Net Worth
8. Any other returns excluded from federal electronic filing