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Guidance covers rounding rules, when and how to round cents to whole dollars, and processing impacts if software cannot calculate credits to the cent. Updates include Iowa-specific rate and checkoff changes, Schedule 1 modifications, and new credits and deductions that must be claimed through the correct Iowa forms and lines.",{"@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-name-and-address/304073/",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-name-and-address/304073.png","ImageObject",442,249,{"name":88,"@type":89},"Dozel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","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 must be completed before finishing the IA 1040?","Question",{"text":108,"@type":109},"Complete the federal 1040 or 1040-SR before completing the IA 1040, even if no federal filing requirement exists. The line references match between the federal forms and the IA 1040.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How should amounts be rounded on the IA 1040 and schedules?",{"text":113,"@type":109},"You may round cents to whole dollars, but if you do, you must round all amounts. Drop amounts under 50 cents and round 50 to 99 cents up to the next dollar, and include cents when adding multiple amounts before rounding.",{"name":115,"@type":106,"acceptedAnswer":116},"Where are Iowa-specific modifications reported?",{"text":117,"@type":109},"Iowa modifications are reported on IA 1040 Schedule 1 starting in tax year 2024 for items such as partnership/S corporation modifications and certain income and exemption-related changes.","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},304073,1790400643,{"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},962085662650,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","1040 Instructions  \nStep 1 6  \nStep 2 7  \nStep 3 8  \nStep 4 9  \nStep 5 12  \nStep 6 42  \nStep 7 53  \nStep 8 55  \nStep 9 75  \nOther Information  \nWhat’s New for 2024 3  \nBefore You Begin 4  \nWho Must File? 5  \nConformity with the Internal Revenue Code 6  \nFiling Status 7  \nExemption Credits 8  \nIA 1040 Schedule 1 61  \nThird Party Designee 75  \nSignature 75  \nContacts 76  \nAmending Tax Returns 77  \nAre You a Resident of Iowa for Tax Purposes? 77  \nCertified Tax Returns for Nonresidents 78  \nConfidentiality 78  \nCredits: Refundable or Nonrefundable-What's the Difference? 79  \nDo You Owe Tax? Here Are Your Payment Options 79  \nEstimated Payments 80  \nExtension Requests 81  \nFarmers and Commercial Fishers 82  \nFederal Bonus Depreciation / Section 179 82  \nInjured Spouse 82  \nIowa and Illinois Reciprocal Agreement 83  \nIowa Income Tax Responsibilities of Native Americans 84  \nIowa Tax Responsibilities of Servicemembers and their Spouses 84  \nIowans Paid in Foreign Currency 91  \nMailing Address for Returns and Payments 91  \nNet Operating Losses 91  \nNonresidents and Part-Year Residents 91  \nNonresidents with Gambling Winnings 92  \nRecord Keeping 92  \nRefunds May Be Used to Pay Debt 92  \nSubmitting Your Return 93  \nUse Tax 93  \nWhat to Do If You Do Not Receive Your W-2 94  \nWhat’s New for 2024  \nBefore You Begin  \nPrior to completing the IA 1040, complete either the federal 1040 or 1040-SR. The federal form must be completed even if there is no federal filing requirement, for purposes of completing the IA 1040. Also, note that the line references are the same on the federal 1040 and 1040-SR.  \nRounding off to Whole Dollars: You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3. If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. If you are entering amounts that include cents, make sure to include the decimal point. If the Department needs to adjust your tax return, the adjustment will be calculated to the cent. Rounding of IA 148 credits: The Department cannot allow IA 148 credits for more than what is calculated or awarded. If your software does not allow the calculation of tax credits to the cent, the processing of your return may be delayed if the credit is rounded up to a higher amount than what is specifically allowed or awarded.  \nLine 5: The tax rates for each tax bracket have decreased. For tax year 2025, Iowa will have a single tax rate of 3.8% . Line 21: The State Fair Fund-Corndog Checkoff and the Firefights/Veterans Fund checkoffs received the lowest aggregate contribution amounts for the previous two years and, as required by Iowa Code section 422. 12E, have been repealed effective December 31, 2023.  \nIowa Modifications (Schedule 1)  \n● Partnership and/or S corporation Modifications-Beginning in tax year 2024, any partnership and/or S corporation modifications should be reported on Schedule 1, line 3.  \n● Military retirement income-Beginning in tax year 2024, the military retirement income exclusion should be reported on Schedule 1, line 4.  \n● Surviving Spouse Pension Income Exemption-For tax years beginning on or after January 1, 2024, a surviving spouse may exclude amounts received from a deceased spouse’s pension on Schedule 1, line 7, regardless if the deceased spouse was 55 years of age or older or disabled, if the pension was from employment in a protection occupation, or as a sheriff, deputy sheriff, firefighter, or police officer.  \n● Transfers from Iowa 529 Plan to Roth IRA Exemption. Taxpayers who make a qualifying transfer from an Iowa 529 plan to a Roth IRA on or after January 1, 2024 are no longer required to add-back the amount previously deducted on Schedule 1, Line 11.  \n● 529 Plan (ISa","cbCairvIkun4Ap0t","https://ap.wps.com/l/cbCairvIkun4Ap0t","pdf",3005188,96,"English","# What’s New for 2024\n## Before You Begin\n## Who Must File?\n## Conformity with the Internal Revenue Code\n## Filing Status\n## Exemption Credits\n## IA 1040 Schedule 1\n## Third Party Designee\n## Signature\n## Contacts\n## Amending Tax Returns\n## Estimated Payments\n## Extension Requests\n## Record Keeping\n## Submitting Your Return\n## What to Do If You Do Not Receive Your W-2\n## Iowa Modifications (Schedule 1)","[{\"question\":\"What must be completed before finishing the IA 1040?\",\"answer\":\"Complete the federal 1040 or 1040-SR before completing the IA 1040, even if no federal filing requirement exists. The line references match between the federal forms and the IA 1040.\"},{\"question\":\"How should amounts be rounded on the IA 1040 and schedules?\",\"answer\":\"You may round cents to whole dollars, but if you do, you must round all amounts. Drop amounts under 50 cents and round 50 to 99 cents up to the next dollar, and include cents when adding multiple amounts before rounding.\"},{\"question\":\"Where are Iowa-specific modifications reported?\",\"answer\":\"Iowa modifications are reported on IA 1040 Schedule 1 starting in tax year 2024 for items such as partnership/S corporation modifications and certain income and exemption-related changes.\"}]","1040 Instructions - Step 1 - Name and Address | PDF",1789809794,34]