Iowa Income Taxes and IA State Tax Forms

Iowa
"The Hawkeye State"

Start Federal and Iowa State Tax Returns

Start Iowa State Tax Return Only

Where is my Iowa State Tax Refund?

Where is my Federal Tax Refund?

How to file a Iowa Tax Extension

How to file a Iowa Tax Amendment

Prepare and efile Your Iowa Tax Return

The efile.com tax software makes it easy for you to efile your state tax return and use the correct state tax forms. Prepare and efile your Iowa state tax return (resident, nonresident, or part-year resident) and Federal tax return together or separately at efile.com. View the federal tax return filing requirements.

Iowa Income Tax Filing Deadline

The regular deadline to file a Iowa state income tax return is April 30.

Tax Deadline Date	Type of Income Tax Return	Filing Deadline / Due Date Description
May 1, 2017	2016 Iowa State Tax Return	Due date for Iowa State Income Tax Returns - income tax filing deadline
May 1, 2017	2016 Iowa State Tax Extension	Due date for Iowa extensions
October 31, 2017	2016 Iowa State Tax Return	Last day to efile a 2016 Iowa State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines.

Find federal income tax return filing deadlines.

Iowa State Tax Forms That Can Be efiled

efile.com supports all of the forms that Iowa allows to be efiled. You can efile any of the following Iowa state tax forms:

Form/Schedule	Description	Can I efile this form?
Form IA-126	Nonresident and Part-Year Resident Credit	efile It efile It efile It
Form IA-130	Credit for Taxes Paid to Another State
Form IA-138	E15 Plus Gasoline Promotion Tax Credit
Form IA-148	Tax Credits Schedule
Form IA-54-001	Iowa Property Tax Credit Claim
Form IA-1040	Federal Income Tax Refund Received Worksheet
Form IA-1040	Individual Income Tax Return (Pages 1 and 2)
Form IA-1040 Line 24	Other Adjustments
Form IA 1040V	Iowa Individual Income Tax Return Payment Voucher
Form IA 2210	Underpayment of Estimated Tax by Individuals
Form IA 2210F	Underpayment of Estimated Tax by Farmers and Fishermen
Form IA-3468	Investment Tax Credit
Form IA-4136	Motor Fuel Credit
Form IA 6251	Iowa Minimum Tax Computation
Form 54-130	Iowa Rent Reimbursement Claim
Form IA-CR12	School Tuition Organization Credit
Schedule A	Adjustments and Direct Entries

Iowa State Tax Forms That Cannot Be efiled

Iowa State Tax Withholding Form

Form	Description
IA W-4	Employee Withholding Allowance Certificate

IA Tax Extension

Extension Form	Iowa Extension Instructions	How to File
No form	Iowa does not have an extension form to obtain additional time to file an IA state tax return. If at least 90% of your total tax liability is paid by May 1, 2017, you will automatically have until October 31, 2017 to file your return. You will not be charged a late file penalty. However, you may owe a penalty for failure to make estimated payments. You will owe interest on any tax still due after May 1, 2017. Iowa will not honor a federal tax extension as an extension to file an IA state tax return. If you need to make a tax payment to meet the 90% requirement, you may arrange payment from your bank account through the Iowa Income Tax Payment application, pay by credit card online, or pay by telephone using the IA 1040V payment voucher form.	Complete and submit Form IA 1040V (if you owe taxes)

Important Reminder! If you need an extension to efile your Iowa state tax return, then you may also need to efile a federal tax extension as well.

IA Tax Amendment

Iowa state tax amendments cannot be efiled; they can only be filed by mail. Learn how to amend an Iowa state tax return.

Important Reminder! If you are filing an Iowa tax amendment, you may need to file a federal tax amendment as well.

2015 Previous Year Iowa Tax Forms

Iowa tax returns for 2015 cannot be efiled. Download the 2015 tax forms, complete them, and mail them to the Iowa Department of Revenue.

Form/Schedule	Description	How to File
Form IA-126	Iowa Nonresident and Part-Year Resident Credit	Download, complete, print out, sign, and mail
Form IA-130	Out-of-State Credit Computation	Download, complete, print out, sign, and mail
Form IA-135	E15 Plus Gasoline Promotion Tax Credit
Form IA-148	Tax Credits Schedule
Form IA-54-002	Iowa Property Tax Credit Claim
Form IA-54-130	Iowa Rent Reimbursement Claim for Elderly or Disabled Persons
Form IA-1040	Federal Income Tax Refund Received Worksheet
Form IA-1040	Iowa Individual Income Tax Form
Form IA 1040V	Iowa Individual Income Tax Payment Voucher
Form IA-2210	Underpayment of Estimated Tax by Individuals
Form IA-2210F	Underpayment of Estimated Tax by Farmers and Fishermen
Form IA-3468	Investment Tax Credit
Form IA-4136	Computation of Iowa Motor Fuel Tax Credit
Form IA-6251	Iowa Minimum Tax Computation
Form IA-CR12	School Tuition Organization Credit
Schedule A	Iowa Itemized Deductions
Schedule B	Interest and Dividend Income

Where's My Refund? - Check Your Iowa State Tax Refund Status

The Iowa Department of Revenue strongly recommends efiling for a faster refund. You can receive your IA state tax refund within days instead of weeks if you efile your IA state tax return.

Check your Iowa state refund status online.

IA efile Error Codes

If your Iowa state return was rejected, you will receive an error reject code. If you prepared and efiled your return on efile.com, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state.

View a list of all Iowa State efile Income Tax Return Error Reject Codes.

Iowa Tax Facts

IA Income Tax:

Individual income is taxed across nine tax brackets at nine graduated tax rates.

0.36% for the first $1,539 of taxable income
0.72% for taxable incomes between $1,539 and $3,078
2.43% for taxable incomes between $3,078 and $6,156
4.50% for taxable incomes between $6,156 and $13,851
6.12% for taxable incomes between $13,851 and $23,085
6.48% for taxable incomes between $23,085 and $30,780
6.80% for taxable incomes between $30,780 and $46,170
7.92% for taxable incomes between $46,170 and $69,255
8.98% for taxable incomes $69,255 and above

IA Sales Tax:

Iowa has a sales tax rate of 6%.The state also collects a corresponding use tax on out-of-state purchases.

More information on Iowa Sales Tax

IA Sales Tax Holiday:

Iowa has one annual sales tax holiday. During this period, certain items are exempt from Iowa state sales tax as well as local state sales tax. The sales tax holiday usually begins at midnight on the first Friday of August, and continues through midnight on Saturday.

Refer to the chart below for all Iowa sales tax holidays for 2017.

Sales Tax Holiday Dates	Sales Tax Holiday Items Included
August 4-5, 2017	Clothing & shoes: $100 or less Note: Watches, jewelry, watchbands, sporting equipment, umbrellas, and any special clothing or footwear designed primarily for athletic activity or protective use are NOT examples of clothing exempt from IA sales tax.

Sales Tax Holiday Dates

Sales Tax Holiday Items Included

August 4-5, 2017

Clothing & shoes: $100 or less

Note: Watches, jewelry, watchbands, sporting equipment, umbrellas, and any special clothing or footwear designed primarily for athletic activity or protective use are NOT examples of clothing exempt from IA sales tax.

IA Personal Property Tax:

There are five classes of real property that are evaluated: residential, agricultural, commercial, industrial, and utilities/railroad (assessed at the state level).

Iowa has four personal property tax rates, which are paid annually:

Homeowners: less than half of 43%
Farmers: more than 22%
Businesses and industry: more than 31%
Utility companies (including railroads): 3%

There is a 100% assessed value for the market value of all personal property. There are two exceptions for this value:

Agricultural realty (assessed according to its productivity)
Computers, industrial machinery, and equipment are exempt from the assessed value

The state has more than 2,000 taxing authorities. Most property is taxed by more than one taxing authority. The tax rate varies based on location and is a combination of county, city, school district, and special levies. State law requires all real property be assessed every two years in odd-numbered years.

Odd Tax Fact:

In 2007, Iowa had a sales tax on pumpkins after officials decided that pumpkins were purchased solely as Halloween decorations (jack o' lanterns), not food (pumpkin pie). The IA governor eliminated the "pumpkin tax" after pumpkin farmers complained that the tax would decrease their profits.

Though pumpkins are exempt from sales tax, inedible decorative gourds are taxed.

IA State Tax Agency:

For more information, you can visit the website of The Iowa Department of Revenue.