You must file an Iowa return if you were a resident or part-year resident of Iowa and meet any of the following requirements. Nonresidents, see items f. and g.
NOTE: In meeting the filing requirements below, both incomes of husband and wife must be included, and any pension/retirement income exclusion (line 21 of the IA 1040) and any Social Security Phase-out amount from line 12 of the Social Security Worksheet (page 2) must be added back.
a. You had a net income (line 26 of the IA 1040) of more than $9,000 and your filing status is single. ($24,000 if 65 or older on December 31)
b. You had a net income (line 26 of the IA 1040) of more than $13,500 and your filing status is other than single. ($32,000 if you or your spouse is 65 or older on December 31)
c. You were claimed as a dependent on another person's Iowa return and had a net income (line 26 of the IA 1040) of $5,000 or more.
d. You were in the military service with Iowa shown as your legal residence even though stationed outside of Iowa.
e. You were subject to Iowa lump-sum tax.
f. You were a nonresident or part-year resident and your net income from Iowa sources (line 26 of the IA 126) was $1,000 or more, unless below the income thresholds above.
g. You were a nonresident or part-year resident and subject to Iowa lump-sum tax or Iowa minimum tax (even if line 26 of IA 126 is less than $1,000).
Nonresidents and part-year residents:
If you are a nonresident or a part-year resident with income from Iowa sources, you must complete both the IA 1040 and the IA 126. Please review the instructions on page 8 https://tax.iowa.gov/sites/files/idr/forms1/2015IA1040_Instructions%2841002%29.pdf.