The Iowa Minimum Tax is imposed, for the most part, on the same tax preference items and adjustments on which Federal minimum tax is imposed. However, you may be subject to Iowa Minimum Tax even if you have no liability for Federal minimum tax.
If you had tax preference items and adjustments, see form IA 6251 for further information https://tax.iowa.gov/sites/files/idr/forms1/2015IA6251%2841131%29.pdf
Nonresidents and Part-Year Residents
If you have Iowa-source tax preferences or adjustments, you may be subject to Iowa Minimum Tax. See form IA 6251. Nonresidents who have a liability for Iowa AMT are required to file an Iowa return even if they have no regular Iowa income tax liability.
Married filing separate filers: Each spouse needs to complete an IA 6251.
NOTE: An AMT credit is available that may reduce the regular tax of an individual for AMT paid in a prior year. See instructions for form IA 8801 https://tax.iowa.gov/sites/files/idr/forms1/2015IA8801%2841009%29.pdf