If you have Iowa income tax withheld that was not reported elsewhere on your Iowa individual income tax return, you may claim the withholding on Form IA 1040. Iowa income tax withheld is generally reported on Form W-2, Form 1099, or another withholding statement that shows Iowa tax withheld.
Reporting Iowa State Withholding
Report Iowa income tax withheld that is not entered with another income document on the appropriate withholding line of Form IA 1040.
Iowa withholding may be reported on documents such as:
- Form W-2 (State income tax withheld)
- Form 1099, if Iowa income tax was withheld
- Other Iowa withholding statements issued to the taxpayer
Enter only the amount of Iowa income tax withheld that is supported by your withholding documents.
Documentation Requirements
Retain copies of all Forms W-2, Forms 1099, and other withholding statements that support the Iowa withholding claimed on your return.
If requested by the Iowa Department of Revenue, you must provide documentation verifying the amount of Iowa income tax withheld.
Important Notes
- Claim only Iowa income tax actually withheld during the tax year.
- Do not report withholding that has already been entered elsewhere on your Iowa return.
- Ensure the withholding amount matches the amount shown on your withholding statements.
Source:
Form IA 1040
Disclaimer: Always verify with the most current Federal and State Department of Revenue Forms and Instructions. Tax rules may change annually, and individual circumstances may require professional advice from a CPA or tax attorney.