Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 39 - Filing Return and Payment of Tax › Rule 701-39.1 - Who Must File

Current through Register Vol. 47, No. 3, July 24, 2024
Residents of Iowa.
(1)
Residents of Iowa
a.
Tax years beginning on or after
				January 1, 1993.
For each taxable year, every resident of Iowa, except
				any resident claimed as a dependent on another person's return, whose net
				income is greater than $13,500 in the case of married persons filing jointly,
				filing separately on a combined return or filing separate returns, heads of
				household and surviving spouses or greater than $9,000 in the case of single
				persons must make, sign, and file a return. Each resident who is claimed as a
				dependent on another person's return and whose net income is $4,000 or more, or
				whose net income is $5,000 or more for tax years beginning on or after January
				1, 2001, must make, sign, and file a return. For purposes of this subrule, the
				portion of a lump-sum distribution subject to separate federal tax, along with
				the partial exclusion of pension and other retirement benefits described in
				rule
				701-4047.
				(422), is included in net income to determine if a person must file a return.
				In addition, for tax years beginning on or after January 1, 2007, the phase-out
				exclusion for social security benefits described in 701-subrule 40.23(3) for
				residents who are younger than 65 years of age on December 31 of the tax year
				is included in net income to determine if a person must file a
				return.
b.
Tax years
				beginning on or after January 1, 2007, but before January 1, 2009, for
				residents 65 years of age or older.
For these taxable years, every
				resident of Iowa, except any resident claimed as a dependent on another
				person's return, who is at least 65 years of age or older on December 31 of the
				tax year, whose net income is greater than $24,000 in the case of married
				persons filing jointly, filing separately on a combined return or filing
				separate returns, heads of household and surviving spouses or greater than
				$18,000 in the case of single persons must make, sign, and file a return. For
				married persons filing jointly, filing separately on a combined return or
				filing separate returns, only one spouse is required to be 65 years of age or
				older on December 31 of the tax year. Each resident who is claimed as a
				dependent on another person's return and whose net income is $5,000 or more
				must make, sign, and file a return.
For purposes of this subrule, the portion of a lump-sum
				  distribution subject to separate federal tax, the partial exclusion of pension
				  and other retirement benefits described in rule
				  701-4047.
				  (422), and the phase-out exclusion for social security benefits described in
				  701-subrule 40.23(3) are included in net income to determine if a person must
				  file a return.
c.
Tax years beginning on or after January 1, 2009, for residents 65 years
				of age or older.
For each taxable year, every resident of Iowa, except
				any resident claimed as a dependent on another person's return, who is at least
				65 years of age or older on December 31 of the tax year, whose net income is
				greater than $32,000 in the case of married persons filing jointly, filing
				separately on a combined return or filing separate returns, heads of household
				and surviving spouses or greater than $24,000 in the case of single persons
				must make, sign, and file a return. For married persons filing jointly, filing
				separately on a combined return or filing separate returns, only one spouse is
				required to be at least 65 years of age or older on December 31 of the tax
				year. Each resident who is claimed as a dependent on another person's return
				and whose net income is $5,000 or more must make, sign, and file a return.
For purposes of this subrule, the portion of a lump-sum
				  distribution subject to separate federal tax, the partial exclusion of pension
				  and other retirement benefits described in rule
				  701-4047.
				  (422), and the phase-out exclusion for social security benefits described in
				  701-subrule 40.23(3) are included in net income to determine if a person must
				  file a return.