All income entered on your Federal return is carried to your Iowa state return. If you selected Married Filing Separately on Combined Return as your filing status, income that is not already assigned, will be split 50% to each spouse. To adjust the split, enter the amount to allocate to each spouse for the following income:
- Taxable Interest (Line 2)
- Ordinary Dividends (Line 3)
- Alimony Received (Line 4)
- Business Income (Line 5)
- Capital Gain (Loss) (Line 6)
- Other Gain (Loss) (Line 7)
- Taxable IRA Distributions (Line 8)
- Taxable Pensions and Annuities (Line 9)
- Rents, Royalties, Partnerships, Estates, Etc. (Line 10)
- Farm Income (Loss) (Line 11)
- Unemployment Compensation (Line 12)
- Gambling Winning (Line 13)
Other Income not included on Federal Return (Line 14)
- Baby-sitting income not reported on Federal return
- Capital Gain form installment sales
- College Savings IA Plan income received from cancellation
- Director's Fees
- Drilling: Intangible drilling costs reported on federal 6251
- Executor's Fees
- First-time homebuyers non-qualifying withdrawals to the extent previously deducted on the IA 1040
- Modifications that increased income form Partnership or S-Corp
- Refundable IA Credits received included on federal
- Refund: State refunds other than IA deducted in prior year
- Wells: Percentage depletion
- Net Premium Tax Credit
- Iowa ABLE Savings Plan
Program Entry
To make adjustments to this income, follow the steps below:
- State Section
- Additions to Income
- Other Income not included on Federal Return
- Add Other Income
- Enter Amount and from the drop down menu choose the Type of Other Income