1. A resident or nonresident of this state shall make a return, signed in accordance with forms and rules prescribed by the director, if any of the following are applicable: a. The individual isclaimed as a dependenton another person’s return and has net income of fivethousand dollars or more for the tax year from sources taxable under this subchapter. b. The net income of a nonresident which is allocated to Iowa pursuant to section 422.8, subsection 2, isone thousand dollars or more for the tax year from sources taxable under this subchapter, unless the nonresident’s total net income, as determined under section 422.5, subsection 2 or 3, does not exceed the appropriate dollar amount listed in section 422.5, subsection 2 or 3, upon which tax isnot imposed. The portion of a lump sum distribution that isallocable to Iowa is included in net income for purposes of determining ifthe nonresident’s net income allocable to Iowa isone thousand dollars or more. c. The total net income, as determined under section 422.5, subsection 2 or 3,of a resident of this state ismore than the appropriate dollar amount listed in section 422.5, subsection 2 or 3, upon which tax is not imposed. 2. For purposes of determining the requirement for filing a return under subsection 1,the combined net income of a husband and wife from sources taxable under this subchapter shall be considered. 3. If the taxpayer is unable to make the return, the return shall be made by a duly authorized agent or by a guardian or other person charged with the care of the person or property of the taxpayer. 4. A nonresident taxpayer shall filea copy of the taxpayer’s federal income tax return for the current tax year with the return required by this section. 5. Notwithstanding subsections 1 through 4 and sections 422.14 and 422.15, a return is not required by a taxpayer as provided in section 29C.24. Acts, ch 251, §15; 92 Acts, 2nd Ex, ch 1001, §219, 224, 227; 93 Acts, ch 123, §1 – 4; 99 Acts, ch 151, §5, 89; 2000 Acts, ch 1146, §6, 10, 11; 2001 Acts, ch 127, §7, 9,10; 2007 Acts, ch 186, §15; 1093, §20, 21; 2016 Acts, ch 1095, §4, 14, 15; 2017 Acts, ch 157, §7; 2018 Acts, ch 1161, §125, 133, 134; 2020 Acts, ch 1062, §94; 2021 Acts, ch 151, §10, 11, 15; 2021 Acts, ch 177, §1 2021strikeofformersubsection5appliestotaxyearsbeginningonorafterJanuary1,2022;2021Acts,ch151,§15 2021amendment tosubsection5appliestotaxyearsbeginningonorafterJanuary1,2022;2021Acts,ch151,§15 2018strikeofsubsection1,paragraphciseffectiveJanuary1,2023,andappliestotaxyearsbeginningonorafterthatdate;2018Acts, ch1161,§133,134;2021Acts,ch 177,§1 Compositereturnunusedtax creditcarryforwardsfromtaxyear2021;2022Acts,ch1061,§52
‹ Prev All Iowa sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.