An individual who maintains a permanent place of residence within the state of Iowa or an individual that is domiciled in the state for 183 days or more is considered a full-year resident of the state for tax purposes. A full-year resident must file Form IA-1040 with the state of Iowa on or by due date April 15. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.
If the taxpayer was a part-year resident of Iowa for that particular tax year or moved out of Iowa with the intent to permanently leave or move into Iowa with the intentions to permanently stay in the area they may need to file Form IA 126. Iowa’s net income includes all income received while living in Iowa plus any Iowa-source income received. While a non-resident taxpayer may be a part-year resident if they spend 183 days or more in the state but are not domiciled in the state.
If the taxpayer was a non-resident for a full year in Iowa in that particular tax year, the taxpayer resides outside of Iowa and does not reside in Iowa for 183 days or more in the tax year. Iowa net income will include all income from Iowa sources. Complete the IA 126, lines 1-26, using only income from Iowa sources. If a non-resident does not live in the state for at least part of the year or earns income in the state. The resident will need to file a Form IA 126, Non-Resident Individual Income Tax Return.