There are certain filing requirements that an Iowa resident must meet in order to be required to file a return. Depending on your income level and your filing status, you may not have to submit a return at all. But even if you are not obligated to file a return, it may be to your advantage to do so, especially if you are entitled to receive a refund.c 

Employees who earn income from wages, salaries, tips, or commissions will have to report these earnings on their Iowa tax returns. Self-employed individuals must pay tax on their net revenue. If you receive unearned income, such as unemployment compensation, capital gains, or pension payments, these are also considered taxable under Iowa tax laws. See the tax form instructions for a full list of taxable income sources.c 

To get started on your Iowa tax return, you first need to get all of the tax-related information that you will need to complete the forms. This includes the following:

1. Your Social Security number
2. Your current mailing address
3. The full name and Social Security number of your spouse, if you will be filing a joint tax return
4. Your total earned income for the year - If you are employed, this will be the total reported to you on Form W-2 or Form 1099 as total taxable wages. If you are self-employed, total your gross earnings and subtract any qualified business expenses you are eligible to claim.
5. Your total unearned income that is subject to state taxes - Examples of this include: bank interest and dividends, rental property income, and lottery winnings.
6. The amount of state income taxes that you have already paid during the year - Most employees do this through withholding from wages. If you have made these payments, you will see this amount on your Form W-2 as state taxes withheld. Self-employed individuals will use the amount of their estimated tax payments.
7. A copy of your completed federal income tax return, if you will be filing onec  
   

The exemptions and filing status you use on your Iowa return will have to be the same ones you claim on your federal return, so you should complete that form before you begin your state forms. If you will not be filing a federal return at this time, be sure to use the same exemptions and filing status when you are ready to file.c 

Your next step is to obtain a state tax return and start working on it. If at all possible, consider filing your Iowa return electronically. E-filing saves time, money, and paper. Electronic filing also greatly reduces the time spent processing your return, so if you are owed a refund, you will generally receive it six to eight weeks faster by e-filing.c

Depending on your income level and age, you may qualify to file your tax returns electronically for free. If you are using tax software to prepare your federal return, you will usually be given the option to attach your state return for an additional fee.c

The directions that follow will be for filing your tax return through the mail. If you have access to the Internet, you can download Form IA-1040 "Iowa Individual Income Tax Long Form" and the form instructions from the Iowa Department of Revenue website. If you do not have Internet access, you can generally find paper copies of these forms at your local library during tax season.c

Begin the tax return by entering your full name and Social Security number, as well as your spouse's, if applicable. Complete the address section and select your appropriate filing status and number of exemptions. Remember to use the same ones you used on your federal return.c  

Before you proceed, stop and read the tax instruction booklet. The section dealing with income adjustments will explain if you received any additional income that you will need to account for on your return. Pay special attention to the state tax credits that are available in Iowa, since you may qualify to claim some of these on your return.c  

Unlike most states, Iowa's tax return does not begin with your federal adjusted gross income, so you will essentially be completing your federal return over for the first couple of sections. Have your completed IRS Form 1040 nearby for easy reference. Enter your income by type on lines 1 through 15. Then make any necessary adjustments on lines 16 through 25 to find your net Iowa income on line 26.c 

Include any income additions on lines 27 through 29 and subtractions on lines 31 through 33. Then subtract your standard or itemized deductions and your exemption amount to arrive at your Iowa taxable income on line 42. Consult the tax tables to assess the total state tax owed on your income and enter this on line 43 as your tax.c  

Add any extra taxes to which you are subject, then subtract the state tax credits you are eligible to claim as well as the amount of state income taxes you have already paid. What remains will be either a refund on line 70 or an additional balance due on line 75.c 

Sign and date the completed return and have your spouse do the same, if necessary. Make a copy for your records then send the return to the appropriate address listed on the form. If you have a balance due, enclose a check or money order for your outstanding tax. Be sure to submit both the return and the payment by May 2, 2011.c 

If you will not be able to complete your Iowa state return by the filing deadline, you might want to learn about how to get a state tax extension in Iowa.