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The document explains major legislative updates effective January 1, 2023, including using federal taxable income as the starting point and completing a federal 1040 first. It covers filing status requirements, tax bracket and rate changes through 2026, repeal of Iowa alternative minimum tax, key line and schedule reporting duties, and specific Iowa adjustments and deductions.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/1040-instructions-step-1-6/303839/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/1040-instructions-step-1-6/303839.png","ImageObject",442,249,{"name":88,"@type":89},"Grenda","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the starting point for the IA 1040 in 2023?","Question",{"text":108,"@type":109},"The starting point for taxation on the IA 1040 is now federal taxable income. The document states that the federal 1040 must be completed before completing the IA 1040.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What filing-status change applies to Iowa taxpayers in 2023?",{"text":113,"@type":109},"All taxpayers are required to use the same filing status on the Iowa return as on the federal return. Married taxpayers no longer have the option to file separately on a combined return.",{"name":115,"@type":106,"acceptedAnswer":116},"What does Iowa require for net operating loss carryforwards?",{"text":117,"@type":109},"Taxpayers must use Schedule 1 to carry forward any pre-2023 Iowa net operating loss, and Schedule 1 to reduce federal taxable income by any pre-2023 federal net operating loss carryforward. The document also notes taxpayers must use the new IA 124 to calculate additions and deductions related to these carryforwards.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303839,1790382647,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},7971474921005,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","1040 Instructions  \nStep 1 6  \nStep 2 7  \nStep 3 8  \nStep 4 9  \nStep 5 13  \nStep 6 47  \nStep 7 57  \nStep 8 59  \nStep 9 62  \nOther Information  \nNew for 2023 3  \nConformity with The Internal Revenue Code (IRC) 4  \nWho Must File? 5  \nIA 1040 Schedule 1 63  \nContacts 78  \nAmending Tax Returns 78  \nAre You a Resident of Iowa for Tax Purposes? 78  \nCertified Tax Returns for Nonresidents 80  \nConfidentiality 80  \nCredits: Refundable or Nonrefundable-What's the Difference? 80  \nDo You Owe Tax? Here Are Your Payment Options 81  \nEstimated Payments 82  \nExtension Requests 83  \nFarmers and Commercial Fishers 83  \nFederal Bonus Depreciation / Section 179 84  \nHow to Prorate 84  \nInjured Spouse 84  \nIowa 2210 / 2210S General Information 85  \nIowa and Illinois Reciprocal Agreement 88  \nIowa Income Tax Responsibilities of Native Americans 89  \nIowa Tax Responsibilities of Servicemembers and their Spouses 89  \nIowans Paid in Foreign Currency 96  \nMailing Address for Returns and Payments 96  \nNet Operating Losses 97  \nNonresidents and Part-Year Residents 97  \nNonresidents with Gambling Winnings 98  \nRecord Keeping 98  \nRefunds May Be Used to Pay Debt 98  \nSupporting Documentation 98  \nUse Tax 98  \nWhat to Do If You Do Not Receive Your W-2 99  \nNew for 2023  \nNote: Due to a number of legislative changes to Iowa income tax taking effect on January 1, 2023, the IA 1040 has been substantially revised. Read these instructions carefully.  \nAll dollar amounts should be rounded to the nearest cent.  \nThe starting point for taxation on the IA 1040 is now federal taxable income. You must complete the federal 1040 prior to completing the IA 1040. You may need to complete a federal 1040 even if you are below the federal filing requirement.  \n● This means that Iowa will now incorporate the federal standard or itemized deduction and will no longer allow an Iowa-specific standard or itemized deduction.  \n● Iowa will also now incorporate the federal net operating loss and will no longer allow an Iowa-specific net operating loss. Taxpayers must use Schedule 1 to carry forward any pre-2023 Iowa net operating loss and must use Schedule 1 to reduce federal taxable income by any pre-2023 federal net operating loss carryforward. Taxpayers must use the new IA 124 to calculate pre-2023 federal net operating loss carryforwards to add back and pre-2023 Iowa net operating loss carryforwards to deduct against taxable income.  \n● Additionally, this change incorporates the federal qualified business income deduction and the domestic production activities deduction, and those will no longer be deducted separately on the Iowa return.  \nStep 2: All taxpayers are now required to use the same filing status on their Iowa return that they use on their federal return. Married taxpayers no longer have the option to file separately on a combined return.  \nLine 5: The number of tax brackets has decreased as well as the rate for each bracket. These will continue to decrease until 2026 when Iowa will have a single tax rate of 3.9% .  \nIowa’s alternative minimum tax has been repealed. The alternative minimum tax credit carried forward from a previous year may be applied to this return, but will be repealed on January 1, 2024 and cannot be carried forward to a future tax year.  \nLine 27: Taxpayers claiming the Composite or Pass-Through Entity Tax (PTET) Credit should report the credit online 27. Include the IA Schedule CC with your return. See the Department's website for more information on the PTET Credit.  \nSchedule 1: The IA 1040 now includes Schedule 1 (located on page 4 of the IA 1040) to enter any required Iowa adjustments to federal taxable income. See instructions below for more information about Schedule 1.  \nSchedule 1, line 7: The retirement income exclusion has been increased to include all qualifying pension and retirement income for qualifying taxpayers.  \nSchedule 1, line 15: The additional Iowa health insurance premiums deduction, previously allowed for all taxpayers, w","cbCaidbbWfKyzGdp","https://ap.wps.com/l/cbCaidbbWfKyzGdp","pdf",3732999,101,"English","# Step 1\n## Step 2\n## Step 3\n## Step 4\n## Step 5\n## Step 6\n## Step 7\n## Step 8\n## Step 9\n# Other Information\n## New for 2023\n## Who Must File?\n## IA 1040 Schedule 1","[{\"question\":\"What is the starting point for the IA 1040 in 2023?\",\"answer\":\"The starting point for taxation on the IA 1040 is now federal taxable income. The document states that the federal 1040 must be completed before completing the IA 1040.\"},{\"question\":\"What filing-status change applies to Iowa taxpayers in 2023?\",\"answer\":\"All taxpayers are required to use the same filing status on the Iowa return as on the federal return. Married taxpayers no longer have the option to file separately on a combined return.\"},{\"question\":\"What does Iowa require for net operating loss carryforwards?\",\"answer\":\"Taxpayers must use Schedule 1 to carry forward any pre-2023 Iowa net operating loss, and Schedule 1 to reduce federal taxable income by any pre-2023 federal net operating loss carryforward. The document also notes taxpayers must use the new IA 124 to calculate additions and deductions related to these carryforwards.\"}]","1040 Instructions - Step 1 - 6 | PDF",1789807548,35]