IA 126 — Iowa Nonresident and Part-year Resident Credit Schedule (with instructions)

# preamble

2025 IA 126

# Iowa Nonresident and Part-Year Resident Credit Schedule

Nonresident Your Residency Status (check one) Spouse's Residency Status (check one) Nonresident Part-Year Resident Part-Year Resident Full-Year

Iowa Resident Full-Year

# Iowa Resident

Name  Spouse's Name        Social Security Number (SSN)  Spouse's SSN  M D M D Y Y Y Y  M D M D Y Y Y Y  M D M D Y Y Y Y  M D M D Y Y Y Y  10. Unemployment compensation .....................................................  10 2. Taxable interest income ...............................................................  2 3. Ordinary dividend income ............................................................  3 4. Taxable alimony received ............................................................  4 5. Business income or (loss) ...........................................................  5 6. Capital gain or (loss) ...................................................................  6 7. Other gains or (losses) ................................................................  7 8. Rents, royalties, partnerships, estates, etc. ................................  8 9. Farm income or (loss) .................................................................  9 11. Gambling winnings ......................................................................  11 12. Other income, bonus depreciation, and section 179 adjustment  12 13. Iowa Source gross income. Add lines 1-12 .................................  13 1. Wages, salaries, tips, etc. See instructions regarding IA/IL Reciprocal Agreement .........................................................  1 Part I: Iowa Source Income All-Source (A) Iowa (B) Enter Dollars and Cents Moved into IA Moved into IA Moved out of IA Moved out of IA

28. All Source Net income. Subtract line 26 (Column A) from line 16 .....................................  28 34. Nonresident or part-year resident credit. Multiply line 33 by the percentage on line 30. Enter this amount on IA 1040, line 13 ..........................................................  34 32. Total credits from IA 1040, line 11 ....................................................................................................  32 27. Iowa Source Net income. Subtract line 26 (Column B) from line 13 ....................................  27 33. Tax after credits. Subtract line 32 from line 31 .................................................................................  33 29. Iowa income percentage: Divide line 27 by line 28. Enter percentage rounded to the nearest ten-thousandth of a percent (e.g. 12.3456%). This can be no more than 100.0% and no less than 0.0% ...............................................................  29 % 30. Nonresident or part-year resident credit percentage: Subtract the percentage on line 29 from 100.0000% (e.g. 87.6544%) ............................................  30 % 31. Iowa tax on total income from IA 1040, line 5 ...................................................................................  31 SSN  2025 IA 126, page 2

Iowa Nonresident or Part-Year Resident Name  

# Part III: Modification

Part II: All-Source Income All-Source (A) Enter Dollars and Cents Iowa (B) 18. Deductible part of self-employment tax .......................................  18 19. Health Insurance deduction. See instructions .............................  19 20. Penalty on early withdrawal of savings .......................................  20 21. Alimony paid ................................................................................  21 22. College Savings Iowa or Iowa Advisor 529 Education Savings Plans .............................................................  22 23. Iowa capital gain deduction .........................................................  23 24. Farm Tenancy Income Exclusion.................................................  24 25. Other adjustments .......................................................................  25 26. Total adjustments. Add lines 17-25 ..............................................  26 17. Payments to an IRA, Keogh, or SEP ...........................................  17 16. Total. Add lines 14 and 15 ...........................................................  16 14. Federal total income from IA 1040 Line 1a ..................................  14 15. Iowa modifications to federal total income from IA 1040 Schedule 1, line 13, less federal NOL from IA 1040, Schedule 1, line 10 ...............................................  15