Who must file a 2008 Iowa State Income Tax Form?

Answer 1

WHO MUST FILE?

YOU MUST FILE AN Iowa RETURN IF...

...you were a resident or part-year resident of Iowa in

2008 and meet any of the following requirements.

Nonresidents, see items f. and g.

In meeting the filing requirements below, you must add

back the pension exclusion (line 21, IA 1040), the Social

Security phase-out amount from line 12 of the Iowa

Social Security worksheet, any amount of lump sum

distribution separately taxed on federal form 4972 and

any net operating loss carryover.

Note to married couples: Incomes of both spouses must

be included when determining who must file.

a. You had a net income (line 26 of the IA1040) of more

than $9,000 and your filing status is single. ($18,000

if 65 or older on 12/31/08)

b. You had a net income (line 26 of the IA1040) of more

than $13,500 and your filing status is other than

single. ($24,000 if your or your spouse is 65 or older

on 12/31/08)

c. You were claimed as a dependent on another person's

Iowa return and had a net income (line 26 of the

IA1040; line 4 of the IA 1040A) of $5,000 or more.

d. You were in the military service with Iowa shown as

your legal residence even though stationed outside of

Iowa.

e. You were subject to Iowa lump-sum tax.

f. You were a nonresident or part-year resident and your

net income from Iowa sources (line 26 of the IA126

(pdf) was $1,000 or more. In the case of married

nonresidents, the spouses' combined income is used

to determine if their income is high enough to require

them to file an Iowa return. To understand "Iowasource

income," see the instructions for lines 1-26 of

the IA 126.

g. You were a nonresident or part-year resident and

subject to Iowa lump-sum tax or Iowa minimum tax

(even if Iowa-source income is less than $1,000).