Instructions For Form Ia 1040 - Iowa Individual Income Tax Form

2013 IA1040 INSTRUCTIONS

CONFIDENTIALITY AND FAIR INFORMATION PRACTICES NOTICE: Information from your return may be made available to the Internal

Revenue Service or the tax officials of another state under a tax information exchange program. Except as allowed by law, information on your return cannot

be released to anyone who is not an Iowa Department of Revenue employee. Any Department of Revenue employee who discloses tax return information

without legal authority is subject to a fine of $1,000. If you do not provide necessary information or if you provide fraudulent information, you may be

charged penalties and interest and may be subject to criminal prosecution.

STEP 1 NAME / ADDRESS / SOCIAL SECURITY NUMBER

NAME AND ADDRESS: Enter your information on the form. If using a

COUNTY: See the list beginning on page 16. Enter the number of the

foreign mailing address, in place of the domestic city, state, and ZIP, please

county in which you lived on December 31, 2013. Nonresidents and

include the foreign city, country and ZIP or postal code. Please provide the

part-year residents who moved out of Iowa before December 31, 2013:

Department with your updated address if you move after your return is

Enter “00.” Part-year residents who moved into Iowa: Enter the number

filed. NOTE: the e-mail address entered will be used by the Department to

of the Iowa county in which you lived on December 31, 2013. Military

provide updates on new electronic opportunities. It will NOT be used to

personnel: Enter the county number of your Iowa residence, even if you

request or provide confidential information without your authorization.

were not physically present in Iowa on the last day of the tax year.

SCHOOL DISTRICT NUMBER: See the list beginning on page 16.

IF YOU OR YOUR SPOUSE IS 65 OR OLDER ON 12/31/13:

Select the district in which you lived on December 31, 2013. This is not

Check the box.

necessarily the district where your children attended school. Nonresidents:

ENTER YOUR / SPOUSE’S SOCIAL SECURITY NUMBER.

If you did not live in Iowa at all during 2013, enter “0000.” Part-year

DEPENDENT CHILD HEALTH CARE COVERAGE: You are

residents who moved into Iowa: Enter the Iowa school district in which

required to indicate the number of dependent children claimed in Step

you lived on the last day of 2013. If you moved out of Iowa before

3 who do and do not have health care coverage. Note: Dependent

December 31, 2013, enter “9999.” Military personnel: Enter the school

children covered under the Medicaid or hawk-i programs are considered

district number of your Iowa residence, even if you were not physically

to have health care coverage.

present in Iowa on the last day of the tax year.

STEP 2 FILING STATUS

Married taxpayers may reduce their tax liability by using filing status 3 or 4.

STATUS 1. Use if you were unmarried, divorced, or legally separated

STATUS 4. If you and your spouse file separately on two separate forms.

on December 31, 2013, and you do not qualify for any other filing status.

STATUS 5. If you are filing as head of household for federal income tax

STATUS 2. (a) You were married on December 31, 2013, or (b) Your

purposes.

spouse died during 2013 and you did not remarry during the year. If your

STATUS 6. If you meet the requirements for qualifying widow(er) for

spouse died during 2013 and had income, you can also file status 3 or 4.

federal income tax purposes.

STATUS 3. If you are married and want to file separately on one form.

STEP 3 EXEMPTIONS

Dependents filing their own returns should claim a $40 personal exemption credit even though they are claimed as a dependent on another

person’s Iowa return.

STEP 4 GROSS INCOME

If you use filing status 3 (married filing separately on combined return), complete both columns A and B of the IA 1040. All other filing

statuses complete only column A. ALL taxpayers, including nonresidents and part-year residents, report income from ALL SOURCES in

this section. Nonresidents and part-year residents also report Iowa-source income on Schedule IA 126, where a CREDIT is calculated.

LINE 1. Wages, Salaries, Tips, Etc. Report the same W-2 income as

and Notes, IA Code sec. 357A.15; Low Income Housing Bonds, IA

shown on your federal income tax return, including military income.

Code sec. 403A.12; Prison Infrastructure Revenue Bonds, IA Code

sec. 16.177(8); Regents Institutions Medical and Hospital Buildings at

See online Expanded Instructions, line 24, for allowable military

University of IA Bonds, IA Code sec. 263A.6; Soil Conservation

adjustments.

Districts Revenue Bonds, IA Code sec. 161A.22; Quad Cities Interstate

MARRIED SEPARATE FILERS: W-2 income is reported by the spouse

Metropolitan Authority Bonds, IA Code sec. 28A.24; Sewage

earning the income.

Treatment Works Revenue Bonds, IA Code sec. 16.131(5);

LINE 2. Taxable Interest Income. Include the same amounts of interest

Underground Storage Tank Fund Revenue Bonds, IA Code sec.

income reported on your federal return with the following modifications:

455G.6(14); Vision IA Program, IA Code sec. 12.71; Warehouse

a. Add interest from state and municipal securities unless specifically

Project Revenue Bonds, IA Code sec. 123.159; IA Utilities Board and

exempt from Iowa tax. The following securities are exempt: Aviation

Consumer Advocate Building Bonds, IA Code sec. 12.91(9); Honey

Authority Bonds, IA Code sec. 330A.16; Beginning Farmer Loan

Creek Premier Destination Park Bonds, IA Code sec. 463C.12(8),

Program Bonds, IA Code sec. 175.17(10); Community College Bond

School Infrasturcture Program Bonds, IA Code sec. 12.81(8);

Program Bonds, IA Code sec. 260C.71(6); Community College

Appropriation Bonds, IA Code sec. 12.87(8).

Residence Halls and Dormitories Bonds, IA Code sec. 260C.61;

b. Deduct interest received from federal securities (for example, U.S.

County Health Center Bonds, IA Code sec. 331.441(2)C(7); E911

Savings Bonds, U.S. Treasury Notes). Do not subtract interest from

Emergency Telephone Service Program Bonds, IA Code sec.

repurchase agreements of U.S. Government securities. The following

34A.20(6); Interstate Bridges Bonds, IA Code sec. 313A.36; IA

are taxable: Government National Mortgage Assoc. (Ginnie Mae)

Board of Regents Bonds for buildings and facilities, IA Code

Securities; Federal National Mortgage Assoc. (Fannie Mae)

chapters 262.41, 262.51, 262.60, and 262A.8; IA Higher Education

Securities; Federal Home Loan Mortgage Assoc. (Freddie Mac)

Loan Authority, IA Code sec. 261A.27; IA Municipality Urban Renewal

Securities; Federal Agricultural Mortgage Corporation (Farmer Mac).

Bonds, IA Code sec. 403.9(2); IA Rural Water District Revenue Bonds

41-002b (09/03/13)

Instructions For Form Ia 1040 - Iowa Individual Income Tax Form - 2013 Page 2

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