Search for: any all Results per page:

IA Nonresident and Part Year Resident

Tax Year 2013

 

This worksheet is used to file the taxpayer's state tax return as a nonresident or part-year resident of Iowa.

 

Who Must File
The following taxpayers must file an Iowa return:

  • Taxpayers who were nonresidents or part-year residents with net income from Iowa sources of $1,000 or more, and meet the following income limitations:
    • Taxpayers filing single with net income of more than $9,000 or $24,000 if 65 or older on the last day of the tax year,
    • Taxpayers filing any other status than single with net income of more than $13,500 or $32,000 if 65 or older on the last day of the tax year,
    • Taxpayers who are claimed as a dependent on another person's Iowa return with net income of $5,000 or more.
  • Taxpayers who were nonresidents or part-year residents and subject to Iowa lump-sum tax or Iowa minimum tax, regardless of the amount.

The taxpayer may also be eligible for the Child and Dependent Care Credit or Early Childhood Development Tax Credit which are refundable credits available to taxpayers who are not required to file a return.

 

See the Iowa Income Tax Booklet 2013 for more information and details.

Residency Status

Taxpayer

Select from the dropdown menu, either "Nonresident" or "Part-year resident", whichever is applicable for the taxpayer.

 

If "Part-year resident" is selected, enter the date the taxpayer move into Iowa and/or the date the taxpayer moved out of Iowa.

Spouse

Select from the dropdown menu, either "Nonresident" or "Part-year resident", whichever is applicable for the spouse.

 

If "Part-year resident" is selected, enter the date the spouse move into Iowa and/or the date the spouse moved out of Iowa.

General Information
County Name Select from the dropdown list the taxpayer's county of residence on the last day of the tax year.
School District Name

Select from the dropdown list the taxpayer's school district of residence on the last day of the tax year.

 

Note: The school districts will not appear until after a county is chosen on the previous line.

Health Coverage for Dependent Children

How Many Children Have Healthcare Coverage
Enter the number of children for whom an Iowa exemption is claimed that had healthcare coverage during the tax year.

 

How Many Children Do Not Have Healthcare Coverage
Enter the number of children for whom an Iowa exemption is claimed that had healthcare coverage during the tax year.

IA-1040 Filing Status

Filing Status Override

Select from the dropdown menu "Joint" to file a joint return to override the default selection of Married Filing Separate on Same Return.

 

Default Selection
If the taxpayer filed Married Filing Jointly on the federal return, and the taxpayer and spouse both have income to report, the Iowa tax liability will normally be lower if the taxpayer and spouse file Married Filing Separate on Same Return. This is selected by default unless the selection is overridden.

Married Filing Separate Returns-Spouse Information
The following information must be entered if the taxpayer's status is Married Filing Separate for the federal and Iowa return.
Pension Income Exclusion Enter the amount of the taxpayer's spouse's pension income exclusion, which can be found on Line 21 of the spouse's current tax year Iowa tax return.
Net Income Enter the amount of the taxpayer's spouse's net income, which can be found on Line 26 of the spouse's current tax year Iowa tax return.

Taxable Income

Enter the amount of the taxpayer's spouse's taxable income, which can be found on Line 42 of the spouse's current tax year Iowa tax return.
Iowa Source Income and Adjustments
Enter the portion allocated to the spouse and taxpayer separately if filing separately or enter amounts under "TP/Joint" if filing jointly or as an individual taxpayer not married.
Income
Alimony Received

Part Year Resident
Enter all alimony or separate maintenance payments received during the period of residency.

 

Nonresident
Do not report any alimony received.

Capital Gain/Loss

Part Year Resident
Enter all capital gains or losses from assets sold or exchanged during the period of residency and enter capital gains or losses during the period of nonresidency as described below.

 

Nonresident
Enter capital gains or losses from the following transactions:

  • Sales of real or tangible personal property if the property was located in Iowa at the time of the sale, and/or
  • Sales of intangible personal property if the taxpayer's commercial domicile is located in Iowa.

 Note: The taxpayer may be required to report a gain as a nonresident even though he or she experienced a total capital loss.

Rents and Royalties
Override

Part Year Resident
Enter all income shown on federal Schedule E that was earned or received while an Iowa resident and enter rents and royalties during the period of nonresidency as described below.

 

Nonresident
Enter all rents and royalties received from an Iowa source. Allocate the loss as follows:

 

Iowa gross receipts divided by total gross receipts
times the total net income from federal Schedule E.

Unemployment Compensation

Part Year Resident
Enter all unemployment benefits received during the period of residency, and enter unemployment benefits received during the period of nonresidency as described below.

 

Nonresident
Enter all unemployment benefits received that were related to employment in Iowa. Allocate the benefits if they are related to employment in Iowa and another state as follows:

 

Iowa salary and wages divided by total salary and wages
times the total unemployment compensation received.

Taxable Social Security Benefits

Part Year Resident
Enter all Social Security benefits that are taxable and were received while an Iowa resident.

 

Nonresident
Do not make any entry.

Adjustments
Payments to an IRA

Part Year Resident
Enter the amount of all payments made to an IRA, Keogh or SEP plan during the period of residency and enter payments made during the period of nonresidency as described below.

 

Nonresident
Enter the allocated portion of payments made to an IRA, Keogh or SEP plan as follows:

 

Iowa earned income divided by total earned income
times total payments made to IRA, Keogh or SEP plan.

One-Half of Self-Employment Tax

Part Year Resident
Enter one half of self-employment tax that is attributable to the income earned during the period of residency and enter tax attributable to the period of nonresidency as described below.

 

Nonresident
Enter the allocated portion of one half of self-employment tax as follows:

 

Iowa self-employment income divided by total self-employment income times the federal deduction for self-employment tax.

Health Insurance Deduction

Part Year Resident
Enter 100% of health insurance premiums paid during the period of residency, including those paid as a self-employed individual, as non-pretax withholding from wages as an employee, or those directly paid as an individual. Also, include health insurance premiums paid during the period of nonresidency as described below.

 

Do not include any amounts that were withheld on a pretax basis.

 

Nonresident
Enter the allocated portion of health insurance premiums as follows:

  • Self-employed individuals: Iowa self-employment income divided by total self-employment income times health insurance premiums paid.
  • Deducted from employee wages: Iowa wages divided by total wages times health insurance premiums withheld on a pretax basis.
  • Paid directly: (Iowa-source net income minus health insurance premiums paid) divided by total net income times health insurance premiums paid by taxpayer.
Alimony Paid

Part Year Resident
Enter all alimony paid during the period of residency and enter alimony paid during the period of nonresidency as described below.

 

Nonresident
Enter the allocated portion of alimony paid as follows:

 

Iowa gross income divided by total gross income
times alimony paid.

Pension Income Exclusion

Part Year Resident
Enter the portion that was allowed above for the pension income exclusion for the amount of pension income received during the period of residency.

 

Nonresident
Do not make an entry.

Moving Expense Deduction

Part Year Resident
Enter the allowable moving expense deduction that was related to a move into Iowa. See Line 22 below for further information.

 

Do not enter any amount related to a move out of Iowa.

 

Nonresident
Do not make an entry.

Iowa Capital Gain Deduction

Part Year Resident and Nonresident
Enter all capital gains attributable to Iowa sources.

Other Adjustments

Part Year Resident
Enter any other adjustments that occurred while the taxpayer was a resident of Iowa and enter any other adjustments during the period of nonresidency as described below.

 

Nonresident
Enter any other adjustment in the same ratio as the income to which the adjustment relates is allocated to Iowa.

IA-1040 Withholding

Spouse Withholding

Enter any Iowa taxes withheld on behalf of the spouse, except for amounts already entered, such as on the W-2, W-2G, and 1099R worksheets.

 

Do not enter any amounts already entered on the return.

Taxpayer Withholding

Enter any Iowa taxes withheld on behalf of the taxpayer, except for amounts already entered, such as on the W-2, W-2G, and 1099R worksheets.

 

Do not enter any amounts already entered on the return.

IA-1040 Contributions (Line 58)
The taxpayer may contribute to the following funds. A contribution will either increase the amount owed with the return or reduce the taxpayer's refund. A deduction for the contribution is available for the current year when that return is filed the following year. Once the election to contribute is made, it cannot be revoked by amending the return at a later time.

Contribution Amount

Enter the amount the taxpayer would like to contribute to any of the funds listed.

FORM IA-1040 STEP 11 - Political Check

Republican Party Check the box under Spouse if the spouse would like to contribute $1.50 to the Republican Party of Iowa and/or check the box under Yourself if the taxpayer would like to contribute $1.50 to the Republican Party of Iowa.
Democratic Party Check the box under Spouse if the spouse would like to contribute $1.50 to the Democratic Party of Iowa and/or check the box under Yourself if the taxpayer would like to contribute $1.50 to the Democratic Party of Iowa.
Campaign Fund

Check the box under Spouse if the spouse would like to contribute $1.50 to the Campaign Fund and/or check the box under Yourself if the taxpayer would like to contribute $1.50 to the Campaign Fund.

 

Campaign Fund
This fund splits the money between the qualified political parties, which are those that received at least 2% of the total vote cast in the last general election.

Other Income

Other Income Source Select from the dropdown list the source of any other income that is required to be reported.

Adjustments to Income
The income amounts entered in this section relate to all income, and not just Iowa source income or income earned while an Iowa resident.

Line 18

Health Insurance Expenses
Enter the spouse's deductible portion of health insurance expenses under the column labeled "Spouse" and enter the taxpayer's health insurance expenses, or the taxpayer's and spouse's expenses if filing joint, under the column labeled "TP/Joint". Allocate the expenses if the taxpayers are married filing separately as instructed below.

 

Deductible Portion of Health Insurance Expenses
This includes 100% of amounts paid for health and dental insurance premiums, including all supplemental health insurance, Medicare B, and Medicare D voluntary prescription drug insurance program, and long-term nursing home coverage.

 

Do not include the following:

  • Amounts shown on the W-2 labeled as "Medicare tax withheld", or
  • Premiums paid with pretax dollars.

Allocation for Married Filing Separately
If only one spouse is employed and has health insurance premiums paid through his or her wages, that spouse claims the entire deduction. If both spouses pay health insurance premiums through their wages, each spouse will claim what he or she paid individually.

 

If both spouses have self-employment income, the deduction for self-employed health insurance must be allocated between the spouses in the ratio of each spouse's self-employment income to the total self-employment income of both spouses.

 

If both spouses paid health insurance premiums through a joint checking account, the deduction would be allocated between the spouses in the ratio of each spouse's net income to the total net income of both spouses. For this net income calculation, do not include the health insurance deduction.

Line 22

Moving Expense Deduction
Enter the spouse's allocated portion of the moving expense deduction from the federal Form 3903 worksheet. This worksheet must be completed in the federal return to accurately report the moving expenses for the state return.

 

Do not make an entry if the taxpayer and spouse are filing a joint return. The amount from the federal Form 3903 will be transferred to the state return.

 

Allocated Portion
The moving expenses from federal Form 3903 should be allocated to the taxpayer and spouse based on how much income both earned after the move. One spouse is entitled to the entire deduction only if he or she can show that the move was made for that spouse only.

Line 23

Iowa Capital Gains Deduction
Enter the spouse's deductible portion of Iowa capital gains deduction under the column labeled "Spouse" and enter the taxpayer's Iowa capital gains deduction, or the taxpayer's and spouse's total deduction if filing joint, under the column labeled "TP/Joint". Allocate the expenses if the taxpayers are married filing separately as instructed below.

 

Deductible Portion of Iowa Capital Gains Deduction
See Iowa Capital Gains Deduction for definitions and rules regarding this deduction. The allowable deduction may be more than the net total capital gains reported on federal form Schedule D.

 

Allocated Portion
Divide the capital gain deduction based on the percentage of ownership of the asset.

Line 24

Military Exemptions
Enter the spouse's military pay exemption under the column labeled "Spouse" and enter the taxpayer's military pay exemption, or enter the taxpayer's and spouse's total military pay exemption under the column labeled "TP/Joint".

 

Military Pay Exemption
The military pay exemption applies to amounts paid by the federal government for active duty military work while the taxpayer and/or spouse were residents of Iowa or Iowa was declared his or her Military Home of Record. This does not include pay from the National Guard or reserves.

Federal Tax Addition and Deduction

Line 32

Federal Estimated Tax Paid-Spouse
Enter the amount of federal estimated taxes paid during the tax year for the spouse's allocated portion, if the taxpayer and spouse are filing separate.

 

Include credits from the previous year's return to be applied to this year's return, only if the amount is included on Line 27 below.

 

Do not make an entry if the taxpayer and spouse are filing a joint return.

 

Allocated Portion
Divide the federal estimated tax payments in the same ratio as the spouse's incomes not subject to withholding for the tax year.

Line 33

Additional Federal Taxes Paid
Enter the spouse's deductible portion of additional federal taxes paid under the column labeled "Spouse" and enter the taxpayer's additional federal taxes paid, or the taxpayer's and spouse's total additional federal taxes paid if filing joint, under the column labeled "TP/Joint". Allocate the expenses if the taxpayers are married filing separately as instructed below.

 

Deductible Portion of Additional Federal Taxes Paid
See Additional Federal Tax Paid for rules and examples regarding this deduction.

 

Allocated Portion
Divide the additional federal tax payments in the same ratio as the taxpayer's and spouse's Iowa net incomes for the prior years.

Line 27-Spouse

Federal Tax Refund
Enter the amount of federal tax refund the spouse received during the tax year for any previous tax year if married filing separately, if those amounts were previously deducted on an Iowa return.

 

Include the refund received for the previous year, refunds received for other years that were amended or filed late, and any portion of a federal refund received due to the motor vehicle fuel tax credit.

 

Do not include the following:

  • Refunds received for the earned income credit, additional tax credit, or the economic stimulus rebate, or
  • An entry if the taxpayer and spouse are filing a joint return.

Line 27-Taxpayer/
Joint

Federal Tax Refund
Enter the amount of federal tax refund the taxpayer received during the tax year for any previous tax year if married filing separately, or enter the total federal tax refund received by the taxpayer and spouse if filing jointly.

 

Include the refund received for the previous year, refunds received for other years that were amended or filed late, and any portion of a federal refund received due to the motor vehicle fuel tax credit.

 

Do not include refunds received for the earned income credit, additional tax credit, or the economic stimulus rebate.

Tax Credits

Line 48

Tuition and Textbook Expense Credit
This credit is equal to 25% of the first $1000 of eligible tuition and textbook expenses for each eligible dependent for each return. The amount of available credit will be automatically calculated based on the information entered below.

 

Number of Eligible Dependents
Enter the number of children for whom the taxpayer paid eligible tuition and textbook expenses (defined below) who also meet the following requirements:

  1. The individual is claimed as a dependent on the taxpayer's federal return, and
  2. The dependent attended Kindergarten through 12th grade in an Iowa school that is accredited under section 256.11 that is operated as a not for profit and adheres to the provisions of the U.S. Civil Rights Act of 1964.

Total Amount of Qualified Expenses
Enter up to $1000 paid by the taxpayer and/or spouse on behalf of each dependent during the tax year for qualified tuition and textbook expenses as defined below.  

 

Qualified Tuition and Textbook Expenses
The taxpayer and spouse, if applicable, must pay the expenses for an eligible dependent-the credit is not available for expenses paid by other parties. The expenses include amounts paid for books and instructional materials, including fees and amounts for extracurricular activities, personnel, buildings, equipment, and materials other than textbooks, and any other expenses related to those subjects legally and commonly taught in Iowa's public elementary and secondary schools.

 

Do not include amounts for home schooling, tutoring, or any other schooling outside of an accredited school. See Tuition and Textbook Credit for a complete list of items that are and are not eligible.

Child & Dependent Care Credit

or

Early Childhood Development Credit

Checkbox
Check only one of the boxes below depending on which credit will yield the highest credit.

 

These credits are not available if the taxpayer's (or taxpayer's and spouse's if married) net income is over $45,000.

 

Child & Dependent Care Credit
Check this box to automatically calculate the credit based on the expenses entered on the federal Form 2441 worksheet as follows:

 

     Income Allowable % 
 $9,999 or less    75%
 $10,000 - $19,999    65%
 $20,000 - $24,999    55%
 $25,000 - $34,999    50%
 $35,000 - $39,999    40%
 $40,000 - $44,999    30%

 

Early Childhood Development Credit
Check the box and enter the qualifying expenses up to $1000 for each qualifying dependent.

 

Qualifying Expenses
Expenses paid for the following qualify for this credit:

  • Services provided by a preschool, as defined in Code section 237A.1,
  • Books that improve child development, such as textbooks, music and art books, teacher’s editions and reading books,
  • Instructional materials required to be used in a lesson activity, such as paper, notebooks, pencils and art supplies,
  • Lesson plans and curricula, and
  • Child development and educational activities outside the home, such as drama, art, music and museum activities and the entrance fees for such activities

The following expenses do not qualify:

  • Food, lodging, or membership fees related to child development and educational activities outside of the home, or
  • Services, materials, or activities for the teaching of religious tenets, doctrines, or worship, if the purpose of the expenses is to instill those tenets, doctrines, or worship.

Qualifying Dependent
The individual must be the taxpayer's dependent and be between the ages of 3 and 5.

Form IA Schedule A - Itemized Deductions

School District Surtax

Enter the spouse's and taxpayer's amounts of School District Surtax/EMS Surtax reported on the previous year's tax return.

 

These amounts are found on Line 55 of the previous year's IA-1040.

    TaxBrain Online income tax help, LIVE!