Who must file an Iowa individual income tax return?

YOU MUST FILE AN IOWA RETURN IF you were a resident or part-year resident of Iowa in 2011 and meet any of the following requirements.

NOTE: In meeting the filing requirements below, both income of husband and wife must be included, and any "pension/retirement income exclusion" must be added back.

1. You had a net income of more than $9,000 and your filing status is single ($24,000 if 65 or older on 12/31/2011).
   
   
2. You had a net income of more than $13,500 and your filing status is other than single ($32,000 if you or your spouse is 65 or older on 12/31/2011).
   
   
3. You were claimed as a dependent on another person's Iowa return and had a net income from all sources of $5,000 or more.
   
   
4. You were in the military service with Iowa shown as your legal residence even though stationed outside of Iowa.
   
   
5. You were subject to Iowa lump-sum tax.
   
   

If you owe no tax, you must still file a return to get a refund of tax that was withheld from your paycheck. You may also be eligible for a refund of the Iowa Child and Dependent Care Credit and may file a return to claim this credit.