Instructions For Filing The 2003 Ia 1040a Short Form
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9Instructions for Filing the 2003 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 you
employee compensation, unemployment compensation, or
may be able to use the IA 1040A Short Form if:
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
b. All of your income was from wages, salaries, tips, other
$100,000 or less, and
d. You do not itemize deductions on your Iowa return.
STEP 1 Name, Address, Social Security Number
Alternate Tax Calculation - Filing Statuses 2, 5, 6
Fill in your name, address, and Social Security Number(s).
1. Enter net income from line 4,
County and school district numbers can be found at
IA1040A.
1. _____________
- $13,500
(Military: Your county number is 00 and
2. Subtract $13,500 from line 1.
2. _____________
your school district number is 1111, unless you actually lived
3. Income subject to alternate tax.
3. _____________
in Iowa on December 31, 2003.)
4. Multiply line 3 by 8.98% (.0898).
4. _____________
5. Using the IA 1040A tax tables, determine
STEP 2 Filing Status
the tax on the taxable income on line
Check the appropriate box. Married couples may reduce their
8 of the IA1040A and enter here.
5. _____________
tax liability by filing status 3 on the long form if both have
6. Compare the amounts on line 4 and
incomes.
line 5. Enter the smaller amount here
STEP 3 Exemption Credits
and on line 9, IA1040A.
6. _____________
Write in the number of credits and calculate the total amount.
Tax Reduction Worksheet - Filing Status 1, Single
Enter the amount on line 10.
A single taxpayer who is not claimed as a dependent on another
STEP 4 Income
person’s Iowa return may use this worksheet to determine
Enter taxable income on lines 1, 2, and 3. Enter your Federal
qualification for a tax reduction. You cannot have a tax figure
refund (less Federal EIC and the Federal rate reduction credit)
on line 13 of the IA1040A that reduces your net income on
and the Advance Child Tax Credit received in 2003 on line 5.
line 4 of the IA1040A to less than $9,000. If subtracting line
Enter Federal withholding on line 7a. Enter Federal tax payments
13 from line 4 results in a difference of less than $9,000, the
made in 2003 on line 7b.
entry on line 13 must be reduced to an amount that keeps a
Qualifications for Exemption from Tax:
net income of $9,000.
If you qualify for the low income exemption as explained below,
1. Enter net income from line 4
enter the words “low income exemption” in the area to the left
of the IA1040A.
1. _____________
of your net income figure on line 4. Enter zero on line 8 and
2. Subtract $9,000 from line 1. Enter
line 13 and complete the remainder of the return.
- $9,000
the difference on line 3.
2. _____________
Filing Status 1, Single: You are exempt from Iowa tax if you
3. Result:
3. _____________
meet either of the following two conditions:
4. Enter the tax from line 13, IA1040A.4. _____________
a. Your net income from all sources, line 4, is $9,000 or less
5. Compare line 3 and line 4. Enter
and you are not claimed as a dependent on another person’s
the smaller number here. If this
Iowa return.
number is different than the one on
b. Your net income from all sources, line 4, is less than $5,000
line 13, IA 1040A, substitute this
and you are claimed as a dependent on another person’s
number. Write “tax reduction” to
Iowa return.
the left of the line 13 amount.
5. _____________
All Other Filing Statuses: If you are filing jointly, head of
Line 14: School District Surtax - Check to see if your school
household, or qualifying widow(er), you are exempt from Iowa
district charges an income surtax. See the School District
tax if your net income from all sources, line 4, is $13,500 or
Surtax Tables at
less and you are not claimed as a dependent on another person’s
STEP 6 Refund or Amount You Owe
Iowa return.
Calculate your refund or amount due. If you are filing after
Joint Filers: The incomes of both husband and wife must be
April 30 and have tax due, compute the penalty and interest
combined to determine if you meet this exemption from tax.
amounts. See the IA 1040V payment voucher.
STEP 5
Returns/Payments Must Be Mailed To...
Tax From Tables or Alternate Tax or Tax Reduction
Are you receiving a refund or no tax is due? Mail your
Alternate Tax Calculation - Filing Statuses 2, 5, 6
return to Iowa Income Tax - Refund Processing, Hoover State
Single taxpayers do not qualify for the alternate tax calculation
Office Building, Des Moines IA 50319-0120.
and must use the IA 1040A tax tables. For filing statuses 2, 5
Are you paying additional tax? Use one of our e-payment
and 6, you may owe less tax by completing the following
options on our Web site or mail your return and IA 1040V
worksheet. Enter the alternate tax on line 9 if it is less than the
payment voucher with payment to Iowa Income Tax -
tax from the tax table.
Signature: You (and spouse)
Document Processing, PO Box 9187, Des Moines IA 50306-
MUST sign your return.
9187.
41-119 (11/5/03)
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