ISSUE REVIEW - Fiscal Services Division - Federal Income Tax Statistics, Iowa Taxpayers - Issue Review 2016

Sep 19, 2026

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Issue Review by the Fiscal Services Division summarizes and analyzes IRS annual federal income tax statistics for Iowa taxpayers, focusing on tax year 2013 returns filed in calendar year 2014. It compares Iowa’s filing patterns with federal totals across all states and with surrounding-state results. The report examines population shares versus return shares, exemption and dependent counts, farm return representation, and income and adjustment components within Adjusted Gross Income (AGI) categories.

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Background—Iowa Population and Iowa Federal Tax Returns

Background—Additional Return Statistics

Federal Return Analysis—Adjusted Gross Income (AGI)

ISSUE REVIEW Fiscal Services Division February 22, 2016 Federal Income Tax Statistics- Iowa Taxpayers ISSUE The federal Internal Revenue Service (IRS) produces annual statistics aggregating the individual income tax filings of all taxpayers in each state during a given calendar year. This Issue Review provides a summation and analysis of the IRS information for Iowa tax returns filed for tax year 2013 , with comparisons to the same data for all federal income tax filers and to tax returns filed by taxpayers in surrounding states. 1 A breakdown of Iowa federal income tax return statistics by Adjusted Gross Income (AGI) category is also provided. BACKGROUND—IOWA POPULATION AND IOWA FEDERAL TAX RETURNS The following information is displayed in Table 1A below. According to 2013 United States Census Bureau estimates of Iowa and U.S. populations , Iowa represents 0.98% of the national population. Based on IRS statistics reporting the number of Iowa and U.S. tax returns filed during calendar year 2014 (tax year 2013 returns), Iowa represents 0.98% of the national total of federal individual income tax returns. Given the 0.98% Iowa share of U.S. population and the 0.98% Iowa share of U.S. tax returns, this relationship is used in the following analysis to categorize Iowa taxpayers as either overrepresented in the U.S. population for a particular tax item if the Iowa percentage exceeds 0.98%, or under represented if the percentage is less than 0.98% . | Table 1A-Population and Tax Return Numbers
Iowa and U.S. Comparisons | | | | | --- | --- | --- | --- | | Iowa | | U.S. | Iowa % of U.S.
0.98%
0.98%
0.97%
0.89%
4.30% | | Population (2013 Census Estimate)
Returns Tax Exemptions Dependents
Farm Returns (Schedule F) | 3,090,416
1,434,630 2,807,370
868,950
80,980 | 316,128,839
146,542,510 288,734,990 97,496,700
1,881,440 | | 1 The IRS data files represent tax returns filed during calendar year 2014. While some returns for tax years prior to 2013 will be part of this dataset, the vast majority of the returns represent 2013 filings. BACKGROUND—ADDITIONAL RETURN STATISTICS The following information is displayed in Table 1A on the previous page. Tax Exemptions refer to the number of people represented through the tax return as either taxpayers (single taxpayers or two married taxpayers) or dependents of the taxpayer(s) . Exemptions represent the combination of lines 6a, 6b, and 6c of the federal 1040 form.2 The number of exemptions appearing on Iowa tax returns was 0 .97% of [the U.S. total](the U.S. total) , a percentage just below the 0.98% Iowa share of all federal tax returns. The number of Dependents (exemptions line 6c only) claimed on Iowa federal tax returns was 0.89% of [the U.S. total](the U.S. total), indicating that Iowa tax returns claim about 9 .0% fewer dependents than the U.S. average. For comparison, the 2013 Census Bureau Iowa and U.S. population estimates indicate that Iowans age 19 and under represent 0.99% of the U.S. population in that age group. Farm Returns represent the number of tax returns that contained as part of the filing, a federal tax Schedule F. Not surprisingly, Iowa is overrepresented when it comes to filing of farm returns (federal Schedule F), with Iowa returns representing 4.3% of all U.S. farm returns filed.3 FEDERAL RETURN ANALYSIS – ADJUSTED GROSS INCOME | Table 1B- Income and Adjustments to Income
In Millions of Dollars | | | | | | | --- | --- | --- | --- | --- | --- | | Income Items Iowa | | % of IA
Total U.S. | | % of U.S. Total | Iowa % of U.S.
0.89%
0.71%
0.73%
0.92%
18.21%
1.19%
0.90% | | Wages & Salaries $57,678 70.4% $6,450,671 71.2% Taxed Interest & Dividends 2,209 2.7% 310,436 3.4% Capital Gains/Schedules E & C 9,741 11.9% 1,327,342 14.7% Taxed Pensions, IRA, Social Security 9,974 12.2% 1,083,622 12.0% Other Income 3,972 4.8% 21,807 0.2% Adjustments to Gross Income -1,646 -2.0% -1

FAQs

What period and dataset does the issue review cover for Iowa taxpayers?

The review summarizes IRS statistics based on federal income tax returns filed during calendar year 2014, which correspond primarily to tax year 2013 returns.

How does the report compare Iowa taxpayers to national totals?

It compares Iowa’s share of U.S. population with Iowa’s share of federal tax returns and uses the 0.98% benchmark to identify overrepresentation or underrepresentation for specific tax items.

Which income areas are analyzed under the Adjusted Gross Income (AGI) section?

The AGI analysis breaks down components such as wages and salaries, taxed interest and dividends, capital gains (Schedules E & C), taxed pensions/IRA/social security, other income, and adjustments to gross income.

Sep 19, 2026

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