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

2025 IA 126

# Iowa Nonresident and Part-Year Resident Credit Schedule

Name
Social Security Number (SSN)
 
Your Residency Status (check one)
Nonresident

Moved out of IA
Moved into IA
Part-Year
  
Resident
M M D D Y Y Y Y M M
Full-Year
Iowa

Resident
D D Y Y Y Y
Spouse's SSN
Spouse's Name
 
Spouse's Residency Status (check one)
Nonresident

Moved out of IA
Moved into IA
Part-Year
  
Resident
M M D D Y Y Y Y M M
Full-Year
Iowa

Resident
D D Y Y Y Y
Enter Dollars and Cents

# Part I: Iowa Source Income

1. Wages, salaries, tips, etc. See instructions regarding IA/IL Reciprocal Agreement …
2. Taxable interest income …
3. Ordinary dividend income …
4. Taxable alimony received …
5. Business income or (loss) …
6. Capital gain or (loss) …
7. Other gains or (losses) …
8. Rents, royalties, partnerships, estates, etc …
9. Farm income or (loss) …
10. Unemployment compensation …
11. Gambling winnings …
12. Other income, bonus depreciation, and section 179 adjustment.
13. Iowa Source gross income. Add lines 1-12 …

All-Source (A)
 1
 2
 3
 4
 5
 6
 7
 8
 9
 10
 11
 12
 13
Iowa (B)

Iowa Nonresident or Part-Year Resident Name 
2025 IA 126, page 2
SSN


Enter Dollars and Cents
All-Source (A)

# Part II: All-Source Income

1. Federal total income from IA 1040 Line 1a …
2. Iowa modifications to federal total income from IA 1040 Schedule 1, line 13, less federal NOL from IA 1040, Schedule 1, line 10 …
3. Total. Add lines 14 and 15 …

# Part III: Modification

1. Payments to an IRA, Keogh, or SEP … Deductible part of self-employment tax … 18.
2. Health Insurance deduction. See instructions …
3. Penalty on early withdrawal of savings …
4. Alimony paid …
5. College Savings Iowa or Iowa Advisor 529 Education Savings Plans …
6. Iowa capital gain deduction …
7. Farm Tenancy Income Exclusion …
8. Other adjustments …
9. Total adjustments. Add lines 17-25 …
10. Iowa Source Net income.

Subtract line 26 (Column B) from line 13 …

1. All Source Net income.

Subtract line 26 (Column A) from line 16 …

1. Iowa income percentage: Divide line 27 by line 28.

 14
 15
 16
 17
 18
 19
 20
 21
 22
 23
 24
 25
 26
 27
 28
Iowa (B)
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
Enter percentage rounded to the nearest ten-thousandth of a percent (e.g. 12.3456%).
 29 %
This can be no more than 100.0% and no less than 0.0% …

1. Nonresident or part-year resident credit percentage:

 30 %
Subtract the percentage on line 29 from 100.0000% (e.g. 87.6544%) …  31 Iowa tax on total income from IA 1040, line 5 … 31.
 32
Total credits from IA 1040, line 11 … 32.
 33
Tax after credits. Subtract line 32 from line 31 … 33.

1. Nonresident or part-year resident credit. Multiply line 33 by the 00  34 percentage on line 30. Enter this amount on IA 1040, line 13 …