Instructions For Form 41-136 - Iowa Income Of Nonresidents Subject To Withholding printable pdf download

Instructions

If a nonresident does not own or lease property in

County Code is the 2-digit Iowa county code

Iowa or have other nexus with Iowa as described

number for the first one of the following that

in Rule 46.4(6) “b”(5), items “3”, “4”, and “5”, the

applies:

nonresident is not subject to Iowa income tax on the

1. County in which the nonresident owns real

income payments for agricultural commodities or

property or personal property.

products. The nonresident’s income payments should

2. County in which the nonresident lease real

not be included on the listing.

property or personal property.

If a withholding agent is unable to obtain

3. County in which the nonresident has agricultural

information on income payments on sales of

products stored or where livestock was located.

agricultural items from the nonresident, the agent is

4. County where the nonresident was performing

not required to withhold. The agent must provide

custom farming activities in the year.

written evidence showing an attempt was made to

acquire all the information.

5. County where the nonresident has other business

activities in Iowa other than merely sales

activities.

Send this form by April 1 of the following year to:

Exam Section

Iowa Department of Revenue

PO Box 10456

Questions?

Des Moines IA 50306-0456

Contact an Iowa Department of Revenue

Tax Specialist

E-Mail: idr@iowa.gov

Phone: 1-800-367-3388

(Iowa, Omaha, Rock Island, Moline)

or 515-281-3114

IOWA COUNTIES AND COUNTY NUMBERS

01-ADAIR

26-DAVIS

51-JEFFERSON

76-POCAHONTAS

02-ADAMS

27-DECATUR

52-JOHNSON

77-POLK

03-ALLAMAKEE

28-DELAWARE

53-JONES

78-POTTAWATTAMIE

04-APPANOOSE

29-DES MOINES

54-KEOKUK

79-POWESHIEK

05-AUDUBON

30-DICKINSON

55-KOSSUTH

80-RINGGOLD

06-BENTON

31-DUBUQUE

56-LEE

81-SAC

07-BLACK HAWK

32-EMMET

57-LINN

82-SCOTT

08-BOONE

33-FAYETTE

58-LOUISA

83-SHELBY

09-BREMER

34-FLOYD

59-LUCAS

84-SIOUX

10-BUCHANAN

35-FRANKLIN

60-LYON

85-STORY

11-BUENA VISTA

36-FREMONT

61-MADISON

86-TAMA

12-BUTLER

37-GREENE

62-MAHASKA

87-TAYLOR

13-CALHOUN

38-GRUNDY

63-MARION

88-UNION

14-CARROLL

39-GUTHRIE

64-MARSHALL

89-VAN BUREN

15-CASS

40-HAMILTON

65-MILLS

90-WAPELLO

16-CEDAR

41-HANCOCK

66-MITCHELL

91-WARREN

17-CERRO GORDO

42-HARDIN

67-MONONA

92-WASHINGTON

18-CHEROKEE

43-HARRISON

68-MONROE

93-WAYNE

19-CHICKASAW

44-HENRY

69-MONTGOMERY

94-WEBSTER

20-CLARKE

45-HOWARD

70-MUSCATINE

95-WINNEBAGO

21-CLAY

46-HUMBOLDT

71-O’BRIEN

96-WINNESHIEK

22-CLAYTON

47-IDA

72-OSCEOLA

97-WOODBURY

23-CLINTON

48-IOWA

73-PAGE

98-WORTH

24-CRAWFORD

49-JACKSON

74-PALO ALTO

99-WRIGHT

25-DALLAS

50-JASPER

75-PLYMOUTH

41-136b (9/7/05)

Instructions For Form 41-136 - Iowa Income Of Nonresidents Subject To Withholding

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