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Iowa Form IA 1040 (2025)
Your 2025 federal return, carried into Iowa as a full-year resident. Every figure is computed in your browser from the return you have already entered, and anything this engine cannot yet figure says so at the line rather than printing a number that would be wrong.
This is a hypothetical Iowa return, so the official layout is not offered for it. A page that looked exactly like the printed form would be mistaken for one.
Federal — Form 1040
Total income0
Adjusted gross income0
Taxable income—
Total tax—
Iowa — Form IA 1040
State income—
Taxable income—
Total taxnot figured
Refund or amount owednot computed — not your resident state
Form IA 1040 — Iowa Resident Income Tax Return
A working replica. Not an Iowa Department of Revenue form and not for filing.
Iowa Department of Revenue
Tax year 2025
Tax year 2025
Federal starting figure
Federal starting figure: blankAdditions
Additions: blankSubtractions
Subtractions: blankState income
State income: blankDeduction
Deduction: blankExemptions
Exemptions: blankTaxable income
Taxable income: blankTax before credits
Tax before credits: blank19
Surtax
Surtax: not figuredYour Iowa school district charges its own surtax on this same return, as a percentage of your Iowa tax — nothing in some districts and about a fifth in others — and this calculator does not know which district you lived in, so it will not show an Iowa total.
Nonrefundable credits
Nonrefundable credits: blank20
Total tax
Total tax: not figuredYour Iowa total is not shown because it would be missing the school district surtax, which is charged on this same return and can add a fifth to what Iowa asks. The state portion is shown on its own line.
Payments, refund and amount owed
not figuredThis engine does not yet figure Iowa’s withholding, estimated payments or settlement. Form IA 1040 has those lines; they are missing from this page, not from the form.
Worksheets and schedules behind these figures
Alternate tax
Alternate tax: blankExemption credit
Exemption credit: blankFlat tax
Flat tax: blankMuni interest addition
Muni interest addition: blankRetirement subtraction
Retirement subtraction: blankSocial security subtraction
Social security subtraction: blankState tax after credits
State tax after credits: blankWhat this Iowa return is missing
- School district surtax and EMS surtax (IA 1040 line 19)withholds the totaltoo lowIowa Code §257.29, §422D.2 · nil to about 20% of the Iowa tax, across roughly 325 school districts — $0 to $300 at the $60,000 persona, beside about $1,500 of state tax
- Iowa capital gains deduction (Schedule 1 line 16)too highIowa Code §422.7(21) · the qualifying farm or business gain; nil inside the simple-return envelope, where the only gain is a capital-gain distribution
- Interest on U.S. government obligations (Schedule 1 line 1, column B)too highIowa Code §422.7(2) · the Treasury share of taxable interest, at 3.8%
- Iowa-source municipal interest excluded from the line 1 addbacktoo highIowa Code §422.7(2) · the Iowa-issuer share of tax-exempt interest, at 3.8%
- Military retirement income and active duty pay (Schedule 1 lines 4 and 6)too highIowa Code §422.7(31A), (42A) · 100% of qualifying military retirement or active duty pay
- College Savings Iowa and the health insurance deduction (Schedule 1 lines 14, 15)too highIowa Code §422.7(32), §422.9 · up to $6,240 a beneficiary; the full health insurance premium
- The Iowa income tax reduction worksheet for single filers (41-146)too highIowa Code §422.5(3) · the reduction a low-income single filer would take in place of the alternate tax, which filing status 1 may not use
- Nonqualified deferred compensation and nonqualified annuitiestoo lowIowa Admin. Code r. 701—302.47 · the excluded amount that should have been taxed, at 3.8%; nil unless a 1099-R carries box 7 code "D"
- The tuition and textbook credit and the volunteer firefighter/EMS credittoo highIowa Code §422.12(2), §422.12(4) · 25% of the first $2,000 a dependant; $100 a volunteer
- The Iowa child and dependent care credit and the earned income credittoo highIowa Code §422.12B, §422.12C · 15% of the federal earned income credit, refundable
- Iowa lump-sum tax (IA 1040 line 6) and the prior-2023 net operating lossesdirection unknownIowa Code §422.5(2), §422.9(3) · the lump-sum tax adds and the loss carryover subtracts; nil for a filer with neither
What this Iowa return is not telling you
- blankia1040.base_start could not be figured.
- blankia1040.muni_interest_addition could not be figured.
- blankia1040.additions could not be figured.
- blankia1040.social_security_subtraction could not be figured.
- blankia1040.retirement_subtraction could not be figured.
- blankia1040.subtractions could not be figured.
- blankia1040.state_agi could not be figured.
- blankia1040.deduction could not be figured.
- blankia1040.exemptions could not be figured.
- blankia1040.taxable_income could not be figured.
- blankia1040.flat_tax could not be figured.
- blankia1040.alternate_tax could not be figured.
- blankia1040.tax_before_credits could not be figured.
- blankia1040.exemption_credit could not be figured.
- blankia1040.state_tax_after_credits could not be figured.
- not yet builtYour Iowa school district charges its own surtax on this same return, as a percentage of your Iowa tax — nothing in some districts and about a fifth in others — and this calculator does not know which district you lived in, so it will not show an Iowa total.
- blankia1040.nonrefundable_credits could not be figured.
- not yet builtYour Iowa total is not shown because it would be missing the school district surtax, which is charged on this same return and can add a fifth to what Iowa asks. The state portion is shown on its own line.