When filing an Iowa return, select your filing status from the six listed below:
Individuals that are unmarried, divorced, or legally separated on the last day of the tax year.
Married Filing Joint (2)
Individuals that are married and wish to report all of their income, deductions and exemptions in one column on the Iowa return.
Married filing separately on a Combined Return (3)
Individuals that are married and wish to file separately on one return. Refunds are payable to both spouses and both spouses are liable for the total tax on the return.
Married filing separate returns (4)
Individuals that are married and choose to file separate Iowa tax returns (not on one form). You will need to provide the spouse's name and social security number. The refund is issued only to the taxpayer listed on the return. If one spouse itemizes deductions, both spouses must itemize.
Head of Household (5)
Individuals that qualify to claim head of household on the federal return may claim Head of Household on the Iowa return as well.
Qualifying Widow(er) with dependent child (6)
Individuals that qualify to file as a qualifying widow(er) on the federal return may use this filing status.
For Tax Year 2023: All taxpayers are now required to use the same filing status on their Iowa return that they use on their federal return. Married taxpayers no longer have the option to file separately on a combined return.