Form Ia 1040x - Amended Iowa Individual Income Tax Return - 2015 Page 3
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4IA1040X INSTRUCTION
Identification: Enter current name(s), address, and social
Line 23 - Total Credits: Enter the total of Iowa tax
security number(s).
withheld, estimated/ voucher payments, motor vehicle fuel
Report all other information as corrected.
tax credit, child and dependent care credit or early
Filing Status: Enter the correct filing status for this
childhood development credit, earned income tax credit,
amended return.
and all other refundable tax credits from the IA 148 Tax
Exemptions: Enter the correct credits for this amended
Credits
Schedule.
Please
enclose
the
appropriate
return. For years beginning on or after 1/1/95, enter $40
schedule(s) if a credit is changing from the original filing.
NOTE: The Taxpayers Trust Fund Tax Credit can only be
per dependent. For years beginning on or after 1/1/98,
enter $40 for each personal exemption.
included on line 23 of the IA 1040X for tax years 2013 and
Return Calculations: Enter the correct amounts in the
later. See the appropriate tax year’s instructions for the
calculation of the taxpayers trust fund tax credit. Returns
appropriate line items. These entries can be referenced to
filed after October 31 in the year following the tax year
certain lines on the original return by use of the Line
should not reflect any changes to the taxpayers trust fund
Number Reference Table and the line instructions below.
tax credit credited on the timely-filed return. The out-of-state
Tax rate schedules are provided on the last page of
tax credit should be claimed on line 17.
these instructions and must be used in calculating the tax
Line 24 - Tax Amount Previously Paid: Show the amount
due on line 10 of the IA 1040X.
you paid with the filing of the original return plus any
Line 1 - Gross Income: If you are correcting wages or
additional tax paid for this tax period after the filing of the
other employee compensation, include all additional and
return. Do not include any penalty, interest, or penalty for
corrected W-2s that you received after you filed your
underpayment of estimated tax you may have paid.
original return.
Line 26 - Overpayment: Enter the amount of overpayment
Line 8 - Deduction: Enter your itemized or standard
from your previous filings. Do not include any interest you
deduction amount on line 8 even if you are amending the IA
may have received on your refund.
1040A Short Form. Itemized deductions for married separate
Line 28 - Refund: Enter the amount of the overpayment
filers (status 3 or 4) must be prorated between spouses as
you want refunded to you. Do not include the portion of the
each spouse’s net income relates to the total net income.
overpayment you want credited to next year’s estimated
For 2012, the standard deduction is:
payments. If you are amending a return in the same
Status 1, $1,860; Status 3 or 4, $1,860 per spouse;
calendar year in which the return became due and wish to
Status 2, 5, or 6, $4,590.
credit all or a portion of the overpayment to next year’s
For 2013, the standard deduction is:
estimates, complete the credit carryforward section on page
Status 1, $1,900; Status 3 or 4, $1,900 per spouse;
2 of the IA 1040X form.
Status 2, 5, or 6, $4,670.
Line 30 - Penalty and Interest: Enter the amount of
For 2014, the standard deduction is:
penalty and interest on the appropriate lines. If this
Status 1, $1,920; Status 3 or 4, $1,920 per spouse;
amendment is filed prior to any contact by the Department
Status 2, 5, or 6, $4,740.
and the tax shown to be due on this amended return is
Line 13 - Exemption Credits/Tuition & Textbook
paid, then penalty will not be assessed. However,
Credit/Volunteer
Firefighter/EMS/Reserve Peace Officer
additional interest will be due.
credit: These credits need to be totaled and entered on this
If you amend a return after being contacted by the
line. NOTE: The volunteer firefighter/EMS credit should only
Department and have failed to pay at least 90% of the
be entered on line 13 of the IA 1040X for tax years 2013 and
current tax on or before the original due date of the year
later. Reserve peace officer credit is valid for tax year 2014
being amended, then penalty in addition to interest is due.
and 2015 only.
A 5% penalty is due if the original return was timely filed
Line 15 - Non/Part-year Resident Credit: Enter the
and the 90% test is not met. A 10% penalty is due if the
correct non/part-year resident credit on this line and
original return is not filed timely. Interest is always due on
enclose form IA 126.
the additional tax as computed on line 29. Interest is added
Line 17 - Other Iowa Credits: Enter the total of the
to the unpaid tax at a rate prescribed by law from the due
nonrefundable Iowa credits from the IA 1 3 0 O u t - of -
date of the return until payment is received. Interest cannot
S t a t e T ax Cr e d i t S c h e d u l e a n d / o r t h e I A 148 Tax
be waived under any circumstances. Refer to the table on
Credits Schedule. Please enclose the I A 1 3 0 a n d / o r
the last page to calculate interest due on unpaid tax.
IA 148 Tax Credits Schedule with an explanation if a
credit amount is changed from the original filing.
NOTE: The out-of-state tax credit has been moved from
Step 10 to Step 9 on the IA 1040. Due to this change, the
out-of-state tax credit is now claimed on line 17 of the IA
1040X and is no longer claimed on line 23. In order to
receive the credit, a complete copy of your income tax
return(s) filed with the other state(s) must be submitted with
your Iowa return, along with a copy of the IA 130.
Line 19 - School District/EMS Surtaxes: Enter the correct
school district/ EMS surtax based on where you resided on
12/31 for the tax year you are amending.
Line 20 - Contributions from Original Return: Enter the
amount of contributions claimed on the original return in
column A of the IA 1040X. These cannot be changed from
the original filing.
41-122(10/12/15)
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