Form Ia 1040x - Amended Iowa Individual Income Tax Return - 2013 Page 3
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4IA1040X INSTRUCTION
Tax Year: Enter the calendar year or fiscal year of the return you are
beginning on or after 1/1/98, enter $40 for each personal exemption.
amending.
Return Calculations: Enter the correct amounts in the appropriate line
Reason for Amendment: Identify the reason for amendment by checking
items. These entries can be referenced to certain lines on the original return
the appropriate box. Please provide a detailed explanation on the back of
by use of the Line Number Reference Table and the line instructions below.
the IA 1040X.
Tax rate schedules are provided on page 2 of these instructions and must
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 PTIN or FEIN.
Filing Status: Enter the correct filing status for this amended return.
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
LINE NUMBER REFERENCE TABLE
IA 1040X
IA 1040 Long Form
IA 1040
IA 1040A Short Form
Line # .. Description
97 - 06
07-12
13
97 - 03
04 - 06
07-12
1 ......... Gross Income .............................................................. 15 ................ 15 ...................... 15 .............. - ................ -
2 ......... Adjustments To Income .............................................. 25 ................ 25 ...................... 25 .............. - ................ - .......... -
3 ......... Net Income .................................................................. 26 ................ 26 ...................... 26 ............. 4 ................ 4 .......... 4
4 ......... Federal Tax Additions ................................................. 29 ................ 29 ...................... 29 ............. 5 ................ 5 .......... 5
6 ......... Federal Tax Deductions .............................................. 34 ................ 34 ...................... 34 ............. 7 ................ 7 .......... 7
8 ......... Itemized/Standard Deductions ................................... 41 ................ 41 ...................... 37 .............. - ................ - .......... -
9 ......... Taxable Income ........................................................... 42 ................ 42 ...................... 38 ............. 8 ................ 8 .......... 8
10 ......... Tax (table or schedule) ............................................... 43 ................ 43 ...................... 39 ............. 9 ................ 9 .......... 9
11 ......... Lump-Sum/Minimum Tax ......................................... 44/45 ........... 44/45 ................. 40/41 ............ - ................ - .......... -
13 ......... Exemption/Tuition/Volunteer Firefighter (2013) ..... 47/49/- ........ 47/48/- ............. 43/44/45 ..... 10/11 ........ 10/11 ..... 10
15 ......... Non/Part-year Resident Credit .................................... 52 ................ 51 ...................... 48 .............. - ................ - .......... -
17 ......... Other IA Credits .......................................................... 54 ................ 53 ...................... 50 .............. - ................ - .......... -
19 ......... School/EMS Surtax ..................................................... 56 ................ 55 ...................... 52 ............ 14 .............. 14 ........ 12
20 ......... Contributions ................................................................ 59 ................ 58 ...................... 55 .......... 15-17 ........ 15-18 .. 13-16
23 ......... Total Credits ................................................................ 67 ................ 67 ...................... 67 ............ 18 .............. 19 ........ 20
SPECIFIC LINE INSTRUCTIONS
Line 1 - Gross Income: If you are correcting wages or other employee
changing from the original filing. NOTE: The taxpayers trust fund tax credit
compensation, attach all additional and corrected W-2s that you received
can only be included on line 23 of the IA 1040X for tax years 2013 and later.
after you filed your original return.
See the appropriate tax year’s instructions for the calculation of the taxpayers
trust fund tax credit. Returns filed after October 31 in the year following the
Line 8 - Deduction: Enter your itemized or standard deduction amount on
tax year should not reflect any changes to the taxpayers trust fund tax credit
line 8 even if you are amending the IA 1040A Short Form. Itemized deductions
credited on the timely-filed return.
for married separate filers (status 3 or 4) must be prorated between spouses
as each spouse’s net income relates to the total net income.
Line 24 - Tax Amount Previously Paid: Show the amount you paid with
the filing of the original return plus any additional tax paid for this tax period
For 2010, the standard deduction is:
after the filing of the return. Do not include any penalty, interest, or 2210
Status 1, $1,810; Status 3 or 4, $1,810 per spouse; Status 2, 5, or 6, $4,460.
penalty you may have paid.
For 2011, the standard deduction is:
Line 26 - Overpayment: Enter the amount of overpayment as shown from
Status 1, $1,830; Status 3 or 4, $1,830 per spouse; Status 2, 5, or 6, $4,500.
your original return. Do not include any interest you may have received
For 2012, the standard deduction is:
on your refund.
Status 1, $1,860; Status 3 or 4, $1,860 per spouse; Status 2, 5, or 6, $4,590.
Line 28 - Refund: Enter the amount of the overpayment you want refunded
For 2013, the standard deduction is:
to you. Do not include the portion of the overpayment you want credited to
Status 1, $1,900; Status 3 or 4, $1,900 per spouse; Status 2, 5, or 6, $4,670.
next year’s estimated payments. If you are amending a return in the same
Line 13 - Exemption Credits/Tuition & Textbook Credit/Volunteer
calendar year in which the return became due and wish to credit all or a
Firefighter/EMS Credit: These credits need to be totaled and entered on
portion of the overpayment to next year’s estimates, complete the credit
this line. NOTE: The volunteer firefighter/EMS credit should only be entered
carryforward section on page 2 of the IA 1040X form.
on line 13 of the IA 1040X for tax years 2013 and subsequent.
Line 30 - Penalty and Interest: Enter the amount of penalty and interest
Line 15 - Non/Part-year Resident Credit: Enter the correct non/part-year
on the appropriate lines. If this amendment is filed prior to any contact by
resident credit on this line and enclose form IA 126.
the Department and the tax shown to be due on this amended return is paid,
Line 17 - Other Iowa Credits: Enter the total of the nonrefundable credits
then penalty will not be assessed. However, additional interest will be due.
from the IA 148 Tax Credits Schedule. Please enclose the IA 148 Tax
If you amend a return after being contacted by the Department and have
Credits Schedule and an explanation if a credit amount is changed from
failed to pay at least 90% of the current tax on or before the original due
the original filing.
date of the year being amended, then penalty in addition to interest is due.
Line 19 - School District/EMS Surtaxes: Enter the correct school district/
A 5% penalty is due if the original return was timely filed and the 90%
EMS surtax based on where you resided on 12/31 for the tax year you are
test is not met. A 10% penalty is due if the original return is not filed timely.
amending.
Interest is always due on the additional tax as computed on line 29. Interest
Line 20 - Contributions from Original Return: Enter the amount of
is added to the unpaid tax at a rate prescribed by law from the due date of
contributions claimed on the original return in column A of the IA 1040X.
the return until payment is received. Interest cannot be waived under any
These cannot be changed from the original filing.
circumstances. Refer to the table on page 2 to calculate interest due on
Line 23 - Total Credits: Enter the total of Iowa tax withheld, estimated/
unpaid tax. This table is for payments made in 2014 only.
voucher payments, out-of-state tax credit, motor vehicle fuel tax credit, child
Explanation of Changes to Income, Deductions, and Credits: Please
and dependent care credit or early childhood development credit, earned
provide a detailed explanation of the changes on the reverse side of the IA
income tax credit, and all other refundable tax credits from the IA 148 Tax
1040X. Please enclose a copy of any supporting schedules or worksheets to
Credits Schedule. Please enclose the appropriate schedule(s) if a credit is
substantiate the changes.
41-122c (09/16/13)
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