[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301571-105":53,"doc-detail-301571-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","out-of-state-tax-credit-form-ia-130-instructions","Out-of-State Tax Credit Form IA 130 - Instructions","","Instructions for completing Iowa Form IA 130 to claim an out-of-state tax credit. Eligibility is limited to Iowa residents or part-year residents with income taxed by another state, local jurisdiction, or foreign country; nonresidents generally may not claim it. Guidance explains required calculations, including how to treat refundable vs non-refundable credits, the tax base used from other returns, and when separate forms are needed for each jurisdiction or spouse. It also details how to complete the credit lines for full-year and part-year residents using specified IA 1040 amounts.",{"@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/out-of-state-tax-credit-form-ia-130-instructions/301571/",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/out-of-state-tax-credit-form-ia-130-instructions/301571.png","ImageObject",442,249,{"name":88,"@type":89},"Rizky","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who is allowed to use Iowa Form IA 130 to claim an out-of-state tax credit?","Question",{"text":108,"@type":109},"Only Iowa residents or part-year residents with an Iowa tax liability may reduce their Iowa tax liability by claiming an out-of-state tax credit. Nonresidents may not claim this credit.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the form calculate the out-of-state tax credit for Line 6 and Line 5?",{"text":113,"@type":109},"Line 6 is the tax imposed by the other state, local jurisdiction, or foreign country. Line 5 multiplies the tax from Line 4 by the percentage from Line 3 to determine the portion attributable to the out-of-state taxed income.",{"name":115,"@type":106,"acceptedAnswer":116},"When do part-year residents need to complete which lines for the out-of-state tax credit?",{"text":117,"@type":109},"Part-year residents use Lines 8–11: enter the total gross income taxed by the other jurisdiction (Line 8), compute the percentage (Line 9), multiply the other-state tax (Line 6) by the percentage (Line 10), then enter the smaller of Lines 5 or 10 on Line 50 of IA 1040 as the out-of-state tax credit (Line 11).","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},301571,1790234612,{"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":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},962085564807,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Name(s)   Social Security Number    \nWho may use this form?  \nOnly Iowa residents or part year residents with a tax liability in another state, local jurisdiction , or foreign country may reduce their Iowa tax liability by claiming an out-of-state tax credit.  \nPart-year residents of Iowa may claim this credit only if any income earned while an Iowa resident was also taxed by another state , local jurisdiction, or foreign country. Nonresidents of Iowa may NOT claim this credit. Shareholders of S corporations who have income from the corporation that was apportioned outside Iowa through a claim to the S Corporation Apportionment Tax Credit and not taxed by Iowa may NOT claim an out-of-state credit on this income.  \nInstructions  \nLine 6 is the tax as calculated from the tax formula/tables on the other state, local jurisdiction, or foreign country's tax return, less any non-refundable credits. Do not reduce this amount by the refundable credits, tax withheld , or estimated tax payment made to the other state, local jurisdiction, or foreign country. Complete a separate IA 130 for each state , local jurisdiction, or foreign country. Separate IA 130s are not required for foreign taxes paid by mutual funds or other regulated investment companies. The credit or portion of the credit must not exceed the amount of the Iowa tax imposed on the same income that was taxed by the other state , local jurisdiction, or foreign country.  \nIndividuals using filing status 3 must complete a separate form IA 130 for each spouse.  \nWhen filing your IA 1040 , include all IA 130 schedules, the income tax return filed with the other state or local jurisdiction , and federal form 1116, Foreign Tax Credit, if you are claiming taxes paid to a foreign country and it is required with your federal return.  \nFor additional information or if you were assessed an alternative minimum tax or a special tax on a lumpsum distribution by another state, see detailed IA 1040 instructions at [https://tax.iowa.gov](https://tax.iowa.gov).  \nName of state or other jurisdiction that taxed income also taxed by Iowa:   \n1. Amount of gross income you received that was taxed by Iowa and taxed by the  \nother state, local jurisdiction, or foreign country ........................................................ 1.  ▲  \n2. Gross income from line 15, IA 1040 (or line 15, IA 126 for part-year residents) . .......2.    \n3. Divide line 1 by line 2 and enter the percentage rounded to the nearest tenth of a  \npercent. Do not exceed 100.0% ...............................................................................3.   %  \n4. Tax from line 49, IA 1040, less lump-sum and alternative minimum tax....................4.    \n5. Multiply line 4 by the percentage on line 3 ................................................................5.    \n6. Enter the tax imposed by the other state , local jurisdiction, or foreign country..........6.   ▲  \nFull-Year Residents  \n7. Enter the smaller of lines 5 or 6 and enter this amount on line 50, IA 1040.  \nThis is your Out-of-State Tax Credit. ......................................................................... 7.    \nPart-Year Residents  \n8. Enter the total amount of gross income taxed by other state , local jurisdiction, or  \nforeign country .......................................................................................................... 8.   ▲  \n9. Divide line 1 by line 8 and enter percentage rounded to the nearest tenth of a  \npercent. Do not exceed 100.0% ................................................................................9.   %  \n10. Multiply line 6 by the percentage on line 9 .............................................................. 10.    \n11. Enter the smaller of lines 5 or 10 and enter this amount on line 50, IA1040 .  \nThis is your Out-Of-State Tax Credit. ...................................................................... 11.","cbCaibUAdUC22TcF","https://ap.wps.com/l/cbCaibUAdUC22TcF","pdf",70234,"English","# Who may use this form?\n# Instructions\n## Line-by-line calculation overview\n### Full-Year Residents\n### Part-Year Residents","[{\"question\":\"Who is allowed to use Iowa Form IA 130 to claim an out-of-state tax credit?\",\"answer\":\"Only Iowa residents or part-year residents with an Iowa tax liability may reduce their Iowa tax liability by claiming an out-of-state tax credit. Nonresidents may not claim this credit.\"},{\"question\":\"How does the form calculate the out-of-state tax credit for Line 6 and Line 5?\",\"answer\":\"Line 6 is the tax imposed by the other state, local jurisdiction, or foreign country. Line 5 multiplies the tax from Line 4 by the percentage from Line 3 to determine the portion attributable to the out-of-state taxed income.\"},{\"question\":\"When do part-year residents need to complete which lines for the out-of-state tax credit?\",\"answer\":\"Part-year residents use Lines 8–11: enter the total gross income taxed by the other jurisdiction (Line 8), compute the percentage (Line 9), multiply the other-state tax (Line 6) by the percentage (Line 10), then enter the smaller of Lines 5 or 10 on Line 50 of IA 1040 as the out-of-state tax credit (Line 11).\"}]","Out-of-State Tax Credit Form IA 130 - Instructions | PDF",1789783605]