1. How long do you want to wait for your refund ?
Processing paper returns is a manually intensive job; consequently, paper filers wait weeks
to receive their refunds. eFilers, on the other hand, receive theirs in days.
When you eFile, you get:
• a faster refund
• simplified filing
• built-in calculator
• proofreader, and
• a confirmation notice
More than 1 million taxpayers filed their Iowa returns electronically last year.
The Department processes more than 1.5 million individual income tax returns. Almost 64
percent of Iowa taxpayers receive refunds.
To eFile, go to www.state.ia.us/tax and check out the online options.
2. IA 1040A 2008 Reset Form
Iowa Individual Income Tax Short Form
Print Form
For full-year Iowa residents only.
STEP 1: Fill in all spaces. You MUST fill in your Social Security Number. Check this box if you or your spouse were
65 or older as of 12/31/08.
Your last name Your first name/middle initial
• •
Your Social Security Number Spouse Social Security Number
Spouse’s last name Spouse’s first name/middle initial
Residence on 12/31/08
Are your name, your spouse’s
• SchoolDistrict No. •
County No.
name, if applicable, and your
Current mailing address (number and street, apartment, lot or suite number) or PO Box
address the same as on last
YES NO
year’s return?
City, State, ZIP
Dependent children for whom an exemption is claimed in Step 3
•
How many have health care coverage? _______
•
How many do not have health care coverage? _______
STEP 2: Filing Status: Mark one box only.
1 Single: Were you claimed as a dependent on another person’s Iowa return? YES NO NONNO
2 Married filing a joint return.
5 Head of household with qualifying person. If qualifying person is not claimed as a dependent on this return, enter the person’s name and
6 Qualifying widow(er) with dependent child. SSN here. Name: SSN:
STEP 3 40
a. Personal Credit: Enter 1 (Enter 2 if filing joint or head of household) ................... _______ X $ _________ = $ __________
YOU
20
(and spouse if b. Enter 1 for each person who is 65 or older and/or 1 for each person who is blind .... _______ X $ _________ = $ __________
Exemption filing jointly)
40
Credits c. Dependents: Enter 1 for each dependent .................................................................... _______ X $ _________ = $ __________
d. Enter first names of dependents here: ____________________________________ e. TOTAL $ ______________
STEP 4 1. Total wages, salaries, tips and unemployment compensation. .................................................................... 1 . __________________ .00
2. Taxable interest. If more than $1,500, complete Schedule B. ...................................................................... 2 . __________________ .00
Figure 3. Taxable dividends. If more than $1,500, complete Schedule B. .................................................................. 3 . __________________ .00
your
income 4. Net income. Add lines 1, 2, and 3. ................................................................................................................... 4 . __________________ .00
5. Federal income tax refund received in 2008. .................................................................................................... 5 . __________________ .00
6. TOTAL. Add lines 4 and 5. ................................................................................................................................... 6 . __________________ .00
7. Federal tax payment information. (a) Federal tax withheld .............................................. a . ___________ .00
(b) Additional paid in 2008 for 2007 and any prior year . b. ___________ .00 7 . __________________ .00
8. Income subject to tax. Subtract line 7 from line 6. If greater than $100,000 you must use IA 1040 long form. .. 8 . __________________ .00
STEP 5 9. Tax from tables. See IA 1040A tax tables at www.state.ia.us/tax. ............................................................. 9 . __________________ .00
10. Total exemption credits from Step 3. ............................................................................................................... 1 0 . __________________ .00
Figure
11. BALANCE. Subtract line 10 from line 9. If less than zero, enter zero. ..................................................... 11. __________________ .00
your
12. Multiply line 11 by your School District Surtax Rate. See 2008 School District Surtax List. ............... 12. __________________ .00
tax,
credits 13. Fish and Wildlife Fund Contribution. $1 or more supports the Wildlife Diversity Program. ................. 13. __________________ .00
and
14. State Fairgrounds Renovation Contribution. $1 or more helps renovate the fairgrounds. ................... 14. __________________ .00
checkoff
contri- 15. Volunteer Firefighters/Veterans Trust Fund. $1 or more shared by two organizations. ........................ 15. __________________ .00
butions 16. Child Abuse Prevention. $1 or more. ............................................................................................................... 16. __________________ .00
17. Total Tax and Contributions. Add lines 11 through 16 . .............................................................................. 1 7 . __________________ .00
18. Iowa income tax withheld from Box 17 of your W-2 form(s). ...................................................................... 18. __________________ .00
Staple W-2s, payment, and voucher here.
19. Iowa Earned Income Credit. (Federal EIC credit $ X .07) ......................................... 19. __________________ .00
20. Total credits. Add lines 18 and 19. .................................................................................................................. 2 0 . __________________ .00
STEP 6 21. If line 20 is more than line 17, subtract line 17 from line 20. This is your REFUND. ............................ 21. __________________ .00
Mail to Iowa Income Tax Refund Processing, Hoover State Office Bldg, Des Moines IA 50319-0120
Figure
your 22. If line 20 is less than line 17, subtract line 20 from line 17. This is the AMOUNT OF TAX YOU OWE. ...... 22. __________________ .00
refund
23. Penalty. See back of the IA 1040V payment voucher. ................................................................................. 23. __________________ .00
or
amount 24. Interest. See back of the IA 1040V payment voucher. ................................................................................. 24. __________________ .00
due 25. TOTAL AMOUNT DUE. Add lines 22, 23, and 24 and enter here. ............................................................ 25.
__________________ .00
ePay at www.state.ia.us/tax or write check to Treasurer, State of Iowa / Mail to Iowa Income Tax Processing, PO Box 9187, Des Moines IA 50306-9187
POLITICAL CHECKOFF. Next year, (check one): Would you like to receive
SPOUSE YOU
This checkoff does not increase $1.50 to Republican Party $1.50 to Republican Party an IA 1040 booklet?
the amount of tax you owe or $1.50 to Democratic Party $1.50 to Democratic Party 0. Yes
This option is not available
decrease your refund. $1.50 to Campaign Fund $1.50 to Campaign Fund to electronic filers. 1. No
I (We), the undersigned, declare under penalty of perjury that I (we) have examined this return, including all accompanying schedules and statements, and, to the best of my (our)
PLEASE
knowledge and belief, it is a true, correct, and complete return. Declaration of preparer (other than taxpayer) is based on all information of which the preparer has any knowledge.
SIGN HERE
Your Signature Date Preparer’s Signature Date
SIGN HERE
Spouse’s Signature Date Address
• Verify your Social
Security Number(s)
Daytime Telephone Number Daytime Telephone Number Identification Number
• Recheck your math
• Attach all W-2s. This return is due April 30, 2009. Mailing Addresses: See lines 21 and 25 above. 41-080 (9/2/08)S08
3. IA 1040A Schedule B
Iowa Department of Revenue
Interest and Dividend Income
www.state.ia.us/tax
Name(s) as shown on page 1 of the IA 1040A Social Security Number
Note: You must report all taxable interest and dividends on IA 1040A, even if you are not required to complete Schedule B.
You must complete Part I if you received more than $1,500 in interest in the tax year. Interest income
PART I:
which should be reported includes earnings from savings and loan associations, mutual savings banks,
cooperative banks, credit unions, and bank deposits; State and municipal bonds, and interest from tax
INTEREST refunds. Do not report interest from federal securities.
INCOME Interest Income. List Names of All Payers.
Name of Payer AMOUNT
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
Total Taxable Interest Income.
Add the amounts; enter here and on IA 1040A, line 2. ....................................................................... .00
PART II: You must complete Part II if you received more than $1,500 in gross dividends in the tax year. Deduct
that portion of any net dividend from mutual funds that is attributable to federal securities.
DIVIDEND
Dividend Income. List Names of All Payers.
INCOME
Name of Payer AMOUNT
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
Total Taxable Dividend Income.
Add the amounts; enter here and on IA 1040A, line 3. ....................................................................... .00
41-080b (8/14/08)
4. Instructions for Filing the 2008 IA 1040A Short Form
Want your refund in days instead of weeks? eFile!
Who Can File Iowa’s Short Form? __________________________________________________________
Any Iowa taxpayer may use the IA 1040 Long Form, but other employee compensation, unemployment
you may be able to use the IA 1040A Short Form if: compensation, or interest and dividends; and
a. You were an Iowa resident for the entire year; and c. Your total income subject to tax (line 8, IA 1040A) is
$100,000 or less; and
b. All of your income was from wages, salaries, tips,
d. You do not itemize deductions on your Iowa return.
STEP 1 Name, Address, Social Security Number Qualifications for Exemption from Tax:
Fill in your name, address, and Social Security If you qualify for the low income exemption as explained
Number(s). County and school district numbers can be below, enter the words “low income exemption” in the
found at www.state.ia.us/tax. (Military personnel should area to the left of your net income figure on line 4. Enter
enter the county number of their Iowa residence, even if zero on line 8 and line 11 and complete the remainder of
the service member is not physically present in Iowa on the return.
the last day of the tax year.)
Filing Status 1, Single:
IF YOU OR YOUR SPOUSE IS 65 OR OLDER You are exempt from Iowa tax if you meet either of the
on 12/31/08: Check the box by the Social Security box. following two conditions:
DEPENDENT CHILD HEALTH CARE COVERAGE a. Your net income from all sources, line 4, is $9,000 or
Indicate the number of dependent children claimed in less and you are not claimed as a dependent on another
Step 3 who do and do not have health care coverage. person’s Iowa return. ($18,000 if 65 or older on 12/31/
08)
b. Your net income from all sources, line 4, is less than
STEP 2 Filing Status
$5,000 and you are claimed as a dependent on another
Check the appropriate box. Married couples may reduce
person’s Iowa return.
their tax liability by filing status 3 on the long form if
both have incomes. All Other Filing Statuses:
If you are filing jointly, head of household, or qualifying
STEP 3 Exemption Credits
widow(er), you are exempt from Iowa tax if your net
Write in the number of credits and calculate the total
income from all sources, line 4, is $13,500 or less and you
amount. Enter the amount on line 10.
are not claimed as a dependent on another person’s Iowa
return. ($24,000 if you or your spouse is 65 or older on
STEP 4 Income
12/31/08)
Enter taxable income on lines 1, 2, and 3. Enter your
federal refund (less federal earned income credit) Joint Filers:
received in 2008 on line 5. Enter federal withholding on The incomes of both husband and wife must be combined
line 7a. Enter federal tax payments made in 2008 on line to determine if you meet this exemption from tax.
7b.
Do not include the federal economic stimulus rebate
received in 2008.
41-119a (9/2/08)
5. STEP 5 Line 12: School District Surtax
Check the School District Surtax list to see if your school
Tax From IA 1040A Tables or Alternate Tax or
district charges an income surtax. Multiply line 11 by
Tax Reduction
your School District Surtax and enter on line 12.
Do not use the tax tables for the IA 1040 long
form. STEP 6 Refund or Amount You Owe
Calculate your refund or amount due. If you are filing
Alternate Tax Calculation - Filing Statuses 2, 5, 6
Single taxpayers do not qualify for the alternate tax after April 30 and have tax due, compute the penalty and
calculation and must use the IA 1040A tax tables. For interest amounts. See the IA 1040V payment voucher.
filing statuses 2, 5 and 6, you may owe less tax by
Mailed Your Return To...
completing the following worksheet. Enter the alternate
Are you receiving a refund or no tax is due?
tax on line 9 if it is less than the tax from the tax table.
Iowa Income Tax - Refund Processing
Alternate Tax Calculation - Filing Statuses 2, 5, 6
Hoover State Office Building
1. Enter net income from line 4,
Des Moines IA 50319-0120
IA1040A. 1. ____________
2. Subtract $13,500 from line 1. Are you paying additional tax?
Use one of our e-payment options on our Web site
($24,000 if you or your spouse
(www.state.ia.us/tax) or mail your return and IA 1040V
is 65 or older on 12/31/08) 2. ____________
payment voucher with payment to:
3. Income subject to alternate tax. 3. ____________
Iowa Income Tax - Document Processing
4. Multiply line 3 by 8.98% (.0898). 4. ____________
5. Using the IA 1040A tax tables, PO Box 9187
determine the tax on the taxable Des Moines IA 50306-9187
income on line 8 of the IA1040A
Political Checkoff
and enter here. 5. ____________
Contributions to this checkoff do not reduce your refund
6. Compare the amounts on line 4 and
or increase your amount due. Contributing to this
line 5. Enter the smaller amount
checkoff is not required. You may assign $1.50 to a
here and on line 9, IA1040A. 6. ____________
specific political party or to the Iowa Election Campaign
Tax Reduction Worksheet - Filing Status 1, Single Fund for distribution to qualifying parties. A husband
A single taxpayer who is not claimed as a dependent on and wife may each assign $1.50 to the party of his or her
another person’s Iowa return may use this worksheet to choice regardless of the filing status of the return.
determine qualification for a tax reduction. You cannot
Signature:
have a tax figure on line 11 of the IA1040A that reduces
You (and spouse) MUST sign your return.
your net income on line 4 of the IA1040A to less than
$9,000 ($18,000 if 65 or older on 12/31/08). If
subtracting line 11 from line 4 results in a difference of
less than $9,000, the entry on line 11 must be reduced to
an amount that keeps a net income of $9,000.
1. Enter net income from line 4
of the IA1040A. 1. ____________
2. Subtract $9,000 from line 1.
($18,000 if 65 or older on
12/31/08) Enter the difference
on line 3. 2. ____________
3. Result: 3. ____________
4. Enter the tax from line 11,
IA1040A. 4. ____________
5. Compare line 3 and line 4. Enter
the smaller number here. If this
number is different than the one on
line 11, IA 1040A, substitute this
number. Write “tax reduction” to
the left of the line 11 amount. 5. ____________
41-119b (10/30/08)