Most personal information is transferred from the federal return to the Iowa return. The Basic Information section is used to enter additional Iowa-specific information, including the county and school district of residence and information that may be needed to calculate Iowa's Alternate Tax.
Program Entry
State → Basic Information
Information
County of Residence
Select the Iowa county where the taxpayer lived on December 31 of the tax year.
School District
Select the Iowa school district where the taxpayer lived on December 31 of the tax year.
Spouse's Net Income
The spouse's net income may be required for certain Iowa calculations when filing separately.
The following entries are used to calculate the Iowa Alternate Tax, When Applicable:
- Spouse's Taxable Income
- Spouse's Itemized or Standard Deduction
- Spouse's Personal Exemption
- Spouse's Qualified Business Income (QBI) Deduction
- Spouse's Iowa NOL Carryover
- Spouse's Lump Sum Distribution
Third-Party Designee Information
Allows the taxpayer to authorize another person to discuss the return with the Iowa Department of Revenue.
What is the Iowa Alternate Tax?
The Iowa Alternate Tax is a special tax calculation that may apply to some taxpayers filing separately. When applicable, Iowa requires information from both spouses to determine the correct tax liability. Information such as the spouse's taxable income, deductions, personal exemptions, QBI deduction, NOL carryovers, and lump sum distributions may be needed to complete this calculation.
Notes
- The county and school district selected should reflect where the taxpayer lived on December 31 of the tax year.
- Most personal information is transferred from the federal return and does not need to be re-entered.
- Additional spouse information is only required when needed to calculate the Iowa Alternate Tax.
- Retain supporting records for any amounts entered in the Basic Information section.