According to Iowa Instructions for Form IA 1040, you must file an Iowa return if you were a resident or part year resident of Iowa for the tax year and meet any of the following requirements:
Under 65 and Single
- Iowa net income at least $9,000
Under 65 and filing status is other than Single
- Iowa net income at least $13,500
Age 65 or older and Single
- Net Iowa income is at least $24,000
Age 65 or older and filing status is other than Single
- Net Iowa income is at least $32,000
You also must file an Iowa return IF:
- You were claimed as a dependent on another person’s Iowa return and had a net income (line 26, IA 1040) of $5,000 or more.
- You were in the military service with Iowa shown as your legal residence even though stationed outside of Iowa unless you are below the income thresholds above. For information about military spouses, see Military Spouses Residency Relief Act.
- You were subject to Iowa lump-sum tax.
- You were a nonresident or part-year resident and your net income from Iowa sources was $1,000 or more, unless below the income thresholds above. 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.
- You were a nonresident or part-year resident and subject to Iowa lump-sum tax or Iowa alternative minimum tax (even if Iowa-source income is less than $1,000).
Your filing status on the Iowa return is usually the same filing status as on your federal return. However, married taxpayers have the option of either filing jointly, married filing separately on a combined return or married filing separate returns on the Iowa return, no matter how they filed on the federal return.
Iowa has a reciprocal agreement with Illinois, which means that wages and salaries are taxed by the individual’s state of residence. All income received from gambling in Iowa is taxable to Iowa regardless of the person’s state of residence.