Instructions For Filing The 2006 Ia 1040a Short Form

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Instructions for Filing the 2006 IA 1040A Short Form
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Who Can File Iowa’s Short Form? __________________________________________________________
Any Iowa taxpayer may use the IA 1040 Long Form, but
employee compensation, unemployment compensation,
you may be able to use the IA 1040A Short Form if:
or interest and dividends, and
a. You were an Iowa resident for the entire year, and
c. Your total income subject to tax (line 8, IA 1040A) is
$100,000 or less, and
b. All of your income was from wages, salaries, tips, other
d. You do not itemize deductions on your Iowa return.
STEP 1 Name, Address, Social Security Number
All Other Filing Statuses:
If you are filing jointly, head of household, or qualifying
Fill in your name, address, and Social Security Number(s).
widow(er), you are exempt from Iowa tax if your net
County and school district numbers can be found at
income from all sources, line 4, is $13,500 or less and you
(Military personnel should enter the
county number of their Iowa residence, even if the service
are not claimed as a dependent on another person’s Iowa
member is not physically present in Iowa on the last day
return.
of the tax year.)
Joint Filers:
STEP 2 Filing Status
The incomes of both husband and wife must be combined
Check the appropriate box. Married couples may reduce
to determine if you meet this exemption from tax.
their tax liability by filing status 3 on the long form if both
STEP 5
have incomes.
Tax From Tables or Alternate Tax or
STEP 3 Exemption Credits
Tax Reduction
Write in the number of credits and calculate the total
Alternate Tax Calculation - Filing Statuses 2, 5, 6
amount. Enter the amount on line 10.
Single taxpayers do not qualify for the alternate tax
calculation and must use the IA 1040A tax tables. For filing
STEP 4 Income
statuses 2, 5 and 6, you may owe less tax by completing
Enter taxable income on lines 1, 2, and 3. Enter your
the following worksheet. Enter the alternate tax on line 9
Federal refund (less Federal EIC) received in 2006 on line
if it is less than the tax from the tax table.
5. Enter Federal withholding on line 7a. Enter Federal tax
payments made in 2006 on line 7b.
Alternate Tax Calculation - Filing Statuses 2, 5, 6
1. Enter net income from line 4,
Qualifications for Exemption from Tax:
IA1040A.
1. ____________
If you qualify for the low income exemption as explained
- $13,500
below, enter the words “low income exemption” in the area
2. Subtract $13,500 from line 1.
2. ____________
to the left of your net income figure on line 4. Enter zero
3. Income subject to alternate tax.
3. ____________
on line 8 and line 13 and complete the remainder of the
4. Multiply line 3 by 8.98% (.0898). 4. ____________
return.
5. Using the IA 1040A tax tables,
Filing Status 1, Single:
determine the tax on the taxable
You are exempt from Iowa tax if you meet either of the
income on line 8 of the IA1040A
following two conditions:
and enter here.
5. ____________
6. Compare the amounts on line 4 and
a. Your net income from all sources, line 4, is $9,000 or
line 5. Enter the smaller amount
less and you are not claimed as a dependent on another
here and on line 9, IA1040A.
6. ____________
person’s Iowa return.
b. Your net income from all sources, line 4, is less than
$5,000 and you are claimed as a dependent on another
person’s Iowa return.
41-119a (8/9/06)

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