44-019b (11/01/19)
IA W-4 INSTRUCTIONS – EMPLOYEE WITHHOLDING ALLOWANCE CERTIFICATE
Exemption from Withholding
Claim exemption from withholding if you are an Iowa resident and both of the following situations apply:
(1) for 2019 you had a right to a refund of all Iowa income tax withheld because you had no tax liability, and, (2) for 2020 you expect
a refund of all Iowa income tax withheld because you expect to have no tax liability. Nonresidents may not claim this exemption.
You must complete a new W-4 within 10 days from the day you anticipate you will incur an Iowa income tax liability for the calendar
year (or your fiscal year). If you anticipate you will incur an Iowa income tax liability for the following year, then you must complete
a new W-4 on or before December 31 of the current year. If you want to claim an exemption from withholding next year, you must
file a new W-4 with your employer on or before February 15.
Taxpayers 64 years of age or younger: See your payroll officer to determine how much you expect to earn in a calendar year.
You are exempt if:
a. your filing status is single, your net income is less than $5,000, and are claimed as a dependent on another person’s Iowa
return; or
b. your filing status is single, your net income is less than $9,000, and you are not claimed as a dependent on another person’s
Iowa return; or
c. your filing status is other than single and your combined net income is $13,500 or less.
Taxpayers 65 years of age or older: Only one spouse must be 65 or older to qualify for the exemption. Pension exclusion and any
reportable Social Security amount must be added to net income for purposes of determining the low-income exemption. You are
exempt if:
a. you are single and your net income is $24,000 or less; or
b. your filing status is other than single and your combined net income is $32,000 or less.
Military personnel in active duty status, as defined in Title 10 of the U.S. Code, are exempt from withholding. Under the Military
Spouses Residency Relief Act of 2009 and the Veterans Benefits and Transition Act of 2018, you may be exempt from Iowa income
tax on your wages if: (1) your spouse is a member of the uniformed services present in Iowa in compliance with military orders; (2)
you are present in Iowa solely to be with your spouse; and (3) you maintain your domicile or residence in another state; or (4) you
have elected to use your servicemember spouse’s domicile or residence in another state for income tax purposes. If you claim this
exemption, check the appropriate box, enter the state other than Iowa you are claiming as your state of domicile or residence, and
attach a copy of your spousal military identification card to the IA W-4 provided to your employer.
Line 1.Personal Allowances: You can claim the following personal allowances:
(a) 1 allowance for yourself or 2 allowances if you are unmarried and eligible to claim head of household status. Add 1 additional
allowance if you are 65 or older, and/or 1 additional allowance if you are blind.
(b) If you are married and your spouse either does not work or is not claiming allowances on a separate W-4, you may claim the
following allowances for them: 1 for your spouse, 1 additional allowance if your spouse is 65 or older, and/or 1 additional
allowance if your spouse is blind.
(c) If you are single and hold more than one job, you may not claim the same allowances with more than one employer at the
same time. If you are married and both you and your spouse are employed, you may not both claim the same allowances with
both of your employers at the same time.
(d) To have the highest amount of tax withheld claim "0" allowances on line 1.
Line 3. Allowances for Itemized Deductions:
(a) Enter total amount of estimated itemized deductions ...................................................... (a) $ _________________________
(b) Enter amount of your standard deduction using the following information ...................... (b) $ _________________________
If single, married filing separately on a combined return, or married filing separate returns, enter $2110.
If married filing a joint return, unmarried head of household, or qualifying widow(er), enter $5210.
(c) Subtract line (b) from line (a) and enter the difference or zero, whichever is greater ...... (c) $
(d) Additional allowance: Divide the amount on line (c) by $600, round to the nearest whole number and enter on line 3.
Line 5. Allowances for Child and Dependent Care Credit: Persons having child/dependent care expenses qualifying for the
federal and Iowa Child and Dependent Care Credit may claim additional Iowa withholding allowances based on their net incomes.
If you have qualifying child and dependent care expenses and wish to reduce your Iowa withholding on the basis of this credit, you
may claim additional withholding allowances for Iowa based on the information below. Taxpayers with net income of $45,000 or
more cannot claim withholding allowances for the Child and Dependent Care Credit.
Married persons, regardless of their expected Iowa filing status, must calculate their withholding allowances based on their combined
net incomes. Total allowances for child and dependent care that you and your spouse may claim cannot exceed the total allowances
shown below.
Iowa net income between $0 - $19,999, enter an 5 allowances
Iowa net income between $20,000 - $34,999, enter an 4 allowances
Iowa net income between $35,000 - $44,999, enter an 3 allowances
Line 7. Additional Amount of Withholding Deducted: You may need to have additional tax withheld if you have two or more jobs
are married and you both work, or have income other than wages. Income other than wages would include: interest and dividends,
capital gains, rent, alimony received, gambling winnings, etc. If you are not having enough tax withheld, you may request your
employer to withhold more by filling in an additional amount on line 7. Estimate the amount you will be under-withheld, and divide
that amount by the number of pay periods per year. If you reside in a school district that imposes school district surtax, consider
reducing the amount of allowances shown on lines 1-5, or have additional tax withheld on line 7.