Instructions For Filing The 2005 Ia 1040a Short Form
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9Instructions for Filing the 2005 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,
IA1040A.
1. ______________
County and school district numbers can be found at
2. Subtract $13,500 from line 1.
2. ______________
(Military personnel should enter the
- $13,500
3. Income subject to alternate tax.
3. ______________
county number of their Iowa residence, even if the service
member is not physically present in Iowa on the last day of the
4. Multiply line 3 by 8.98% (.0898).
4. ______________
tax year.)
5. Using the IA 1040A tax tables, determine
the tax on the taxable income on line
STEP 2 Filing Status
8 of the IA1040A and enter here.
5. ______________
Check the appropriate box. Married couples may reduce their
6. Compare the amounts on line 4 and
tax liability by filing status 3 on the long form if both have
line 5. Enter the smaller amount here
incomes.
and on line 9, IA1040A.
6. ______________
STEP 3 Exemption Credits
Tax Reduction Worksheet - Filing Status 1, Single
Write in the number of credits and calculate the total amount.
A single taxpayer who is not claimed as a dependent on another
Enter the amount on line 10.
person’s Iowa return may use this worksheet to determine
STEP 4 Income
qualification for a tax reduction. You cannot have a tax figure
Enter taxable income on lines 1, 2, and 3. Enter your Federal
on line 13 of the IA1040A that reduces your net income on
refund (less Federal EIC) received in 2005 on line 5. Enter
line 4 of the IA1040A to less than $9,000. If subtracting line
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 2005 on line 7b.
entry on line 13 must be reduced to an amount that keeps a net
Qualifications for Exemption from Tax:
income of $9,000.
If you qualify for the low income exemption as explained
1. Enter net income from line 4
below, enter the words “low income exemption” in the area to
of the IA1040A.
1. ______________
the left of your net income figure on line 4. Enter zero on line
2. Subtract $9,000 from line 1. Enter
8 and line 13 and complete the remainder of the return.
the difference on line 3.
2. ______________
- $9,000
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
number. Write “tax reduction” to
and you are claimed as a dependent on another person’s
the left of the line 13 amount.
5. ______________
Iowa return.
Line 14: School District Surtax - Check the School District
All Other Filing Statuses: If you are filing jointly, head of
Surtax list to see if your school district charges an income
household, or qualifying widow(er), you are exempt from Iowa
surtax. Multiply line 13 by your School District Surtax and
tax if your net income from all sources, line 4, is $13,500 or
enter on line 14.
less and you are not claimed as a dependent on another person’s
Iowa return.
STEP 6 Refund or Amount You Owe
Joint Filers: The incomes of both husband and wife must be
Calculate your refund or amount due. If you are filing after
combined to determine if you meet this exemption from tax.
May 1 and have tax due, compute the penalty and interest
amounts. See the IA 1040V payment voucher.
STEP 5
Tax From Tables or Alternate Tax or Tax Reduction
Returns/Payments Must Be Mailed To...
Are you receiving a refund or no tax is due? Mail your return
Alternate Tax Calculation - Filing Statuses 2, 5, 6
to Iowa Income Tax - Refund Processing, Hoover State Office
Single taxpayers do not qualify for the alternate tax calculation
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.
Document Processing, PO Box 9187, Des Moines IA 50306-
Signature: You (and spouse) MUST
sign your return.
9187.
41-119 (10/28/05)
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