Form Ia 1040x - Amended Iowa Individual Income Tax Return (Page 3 of 4) in pdf

IA1040X INSTRUCTION

Questions? Please contact Taxpayer Services at (515)281-3114 or 1-800-

Exemption Credits: Enter the correct credits for this amended return. For

367-3388 (Iowa, Omaha, Rock Island, Moline). E-mail: idr@iowa.gov.

years beginning on or after 1/1/95, enter $40 per dependent. For years

beginning on or after 1/1/98, enter $40 for each personal exemption.

Tax Year: Enter the calendar year or fiscal year of the return you are

amending.

Return Calculations: Enter the correct amounts in the appropriate line

items. These entries can be referenced to certain lines on the original return

Reason for Amendment: Identify the reason for amendment by checking

by use of the Line Number Reference Table and the line instructions below.

the appropriate box. Please provide a detailed explanation on the back of

Tax rate schedules are provided on page 2 of these instructions and must

the IA 1040X.

be used in calculating the tax due on line 10 of the IA 1040X. Do not use

Identification: Enter all current information. Enter your county and school

the tax tables in the IA 1040 or IA 1040A instructions.

district numbers from your original return in the appropriate place.

Preparer’s ID#: Enter SSN, PTIN, or FEIN.

Filing Status: Enter the correct filing status for this amended return.

LINE NUMBER REFERENCE TABLE

IA 1040X

IA 1040 Long Form

IA 1040A Short Form

Line # .. Description

96 - 06

07-09

97 - 03

04 - 06

07-09

1 ......... Gross Income .............................................................. 15 ............... 15 ....................... - ............... - ................ - .......... -

2 ......... Adjustments To Income ............................................. 25 ............... 25 ....................... - ............... - ................ - .......... -

3 ......... Net Income .................................................................. 26 ............... 26 ....................... 4 .............. 4 ................ 4 .......... 4

4 ......... Federal Tax Additions ................................................ 29 ............... 29 ....................... 5 .............. 5 ................ 5 .......... 5

6 ......... Federal Tax Deductions ............................................. 34 ............... 34 ....................... 7 .............. 7 ................ 7 .......... 7

8 ......... Itemized/Standard Deductions .................................. 41 ............... 41 ....................... - ............... - ................ - .......... -

9 ......... Taxable Income .......................................................... 42 ............... 42 ....................... 8 .............. 8 ................ 8 .......... 8

10 ......... Tax (table or schedule) .............................................. 43 ............... 43 ....................... 9 .............. 9 ................ 9 .......... 9

11 ......... Lump-Sum/Minimum Tax ........................................ 44/45 .......... 44/45 .................... - ............... - ................ - .......... -

13 ......... Exemption/EITC (years 2006 and prior)/Tuition 47/48/49 ...... 47/-/48 ............... 10/11 ....... 10/11 ........ 10/11 ..... 10

15 ......... Non/Part-year Res Credit .......................................... 52 ............... 51 ....................... - ............... - ................ - .......... -

17 ......... Other IA Credits .......................................................... 54 ............... 53 ....................... - ............... - ................ - .......... -

19 ......... School/EMS Surtax .................................................... 56 ............... 55 ...................... 14 ............ 14 ............. 14 ....... 12

20 ......... Contributions ............................................................... 59 ............... 58 ................... 15-16 ....... 15-17 ........ 15-18 .. 13-16

23 ......... Total Credits (including EITC for 2007) .................... 67 ............... 67 ...................... 17 ............ 18 ............. 19 ....... 20

SPECIFIC LINE INSTRUCTIONS

Line 1 - Gross Income: If you are correcting wages or other employee

attach the appropriate schedule(s) if a credit is changing from the original

compensation, attach all additional and corrected W-2s that you received

filing. NOTE: The earned income credit (EITC) will only be included on

after you filed your original return.

line 23 of the IA 1040X for tax years 2007 and later. For tax years 2006

and prior, the EITC should be entered on line 13 of the IA 1040X.

Line 8 - Deduction: Enter your itemized or standard deduction amount

on line 8 even if you are amending the IA 1040A Short Form. Itemized

Line 24 - Tax Amount Previously Paid: Show the amount you paid with

deductions for married separate filers (status 3 or 4) must be prorated

the filing of the original return plus any additional tax paid for this tax

between spouses as each spouse’s net income relates to the total net income.

period after the filing of the return. Do not include any penalty, interest,

or 2210 penalty you may have paid.

For 2006, the standard deduction is:

Line 26 - Overpayment: Enter the amount of overpayment as shown from

Status 1, $1,650; Status 3 or 4, $1,650 per spouse; Status 2, 5, or 6, $4,060.

your original return. Do not include any interest you may have received

For 2007, the standard deduction is:

on your refund.

Status 1, $1,700; Status 3 or 4, $1,700 per spouse; Status 2, 5, or 6, $4,200.

Line 28 - Refund: Enter the amount of the overpayment you want refunded

For 2008, the standard deduction is:

to you. Do not include the portion of the overpayment you want credited

Status 1, $1,750; Status 3 or 4, $1,750 per spouse; Status 2, 5, or 6, $4,310.

to next year’s estimated payments. If you are amending a return in the same

For 2009, the standard deduction is:

calendar year in which the return became due and wish to credit all or a

Status 1, $1,780; Status 3 or 4, $1,780 per spouse; Status 2, 5, or 6, $4,390.

portion of the overpayment to next year’s estimates, complete the credit

Line 13 - Exemption Credits/Earned Income Tax Credit / Tuition &

carryforward section on page 2 of the IA 1040X form.

Textbook Credit: These credits need to be totaled and entered on this line.

Line 30 - Penalty and Interest: Enter the amount of penalty and interest

NOTE: The earned income tax credit (EITC) should only be entered on

on the appropriate lines. If this amendment is filed prior to any contact by

line 13 of the IA 1040X for tax years 2006 and prior. For tax years 2007

the Department and the tax shown to be due on this amended return is paid,

and later, the EITC should be included on line 23 of the IA 1040X.

then penalty will not be assessed. However, additional interest will be due.

Line 15 - Non/Part-year Resident Credit: Enter the correct non/part-year

If you amend a return after being contacted by the Department and have

resident credit on this line and attach form IA 126.

failed to pay at least 90% of the current tax on or before the original due

Line 17 - Other Iowa Credits: Enter the total of the nonrefundable credits

date of the year being amended, then penalty in addition to interest is due.

from the IA 148 Tax Credits Schedule. Please attach the IA 148 Tax Credits

A 5% penalty is due if the original return was timely filed and the 90%

Schedule and an explanation if a credit amount is changed from the original

test is not met. A 10% penalty is due if the original return is not filed timely.

filing.

Interest is always due on the additional tax as computed on line 29. Interest

Line 19 - School District/EMS Surtaxes: Enter the correct school district/

is added to the unpaid tax at a rate prescribed by law from the due date of

EMS surtax based on where you resided on 12/31 for the tax year you are

the return until payment is received. Interest cannot be waived under any

amending.

circumstances. Refer to the table on page 2 to calculate interest due on

Line 20 - Contributions from Original Return: Enter the amount of

unpaid tax. This table is for payments made in 2010 only.

contributions claimed on the original return in column A of the IA 1040X.

Explanation of Changes to Income, Deductions, and Credits: Please

These cannot be changed from the original filing.

provide a detailed explanation of the changes on the reverse side of the IA

Line 23 - Total Credits: Enter the total of Iowa tax withheld, estimated/

1040X. Please attach a copy of any supporting schedules or worksheets to

voucher payments, out-of-state tax credit, motor vehicle fuel tax credit, child

substantiate the changes.

and dependent care credit, or early childhood development credit, and all

other refundable tax credits from the IA 148 Tax Credits Schedule. Please

41-122c (09/08/09)

Form Ia 1040x - Amended Iowa Individual Income Tax Return Page 3

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