IA 1040X instructions, page 1
41-122c (07/31/2020)
IA1040X INSTRUCTIONS
An amended Iowa return can be filed electronically if
your software supports it. Do not file the same day
as the original return.
Identification: Enter current name(s), address, and
SSN(s).
Report all other information as corrected.
Line 1 - Gross Income: If you are correcting
wages or other compensation, include all additional
and corrected W-2s, 1099s, Schedules K-1, and all
other supporting documentation that you received
after you filed your original return.
Line 6 – Federal Taxes and Qualified
Deductions: If you are correcting your subtraction
for federal taxes, your Qualified Business Income
Deduction, or your DPAD 199A(g) Deduction, enter
the total of those corrections on this line.
Line 8 - Deduction: Enter your itemized or
standard deduction amount on line 8. Prorate
itemized deductions for married separate filers
(status 3 or 4) between spouses as each spouse’s
net income relates to the total net income.
For 2017, the standard deduction is:
Status 1, $2,000; Status 3 or 4, $2,000 per
spouse; Status 2, 5, or 6. $4,920
For 2018, the standard deduction is:
Status 1, $2,030; Status 3 or 4, $2,030 per
spouse; Status 2, 5, or 6. $5,000
For 2019, the standard deduction is:
Status 1, $2,080; Status 3 or 4, $2,080 per
spouse; Status 2, 5, or 6. $5,120
For 2020, the standard deduction is:
Status 1, $2,110; Status 3 or 4, $2,110 per
spouse; Status 2, 5, or 6. $5,210
Line 13 - Exemption Credits, Tuition &
Textbook Credit, Volunteer
Firefighter/EMS/Reserve Peace Officer Credit:
These credits need to be totaled and entered on
this line.
Line 15 - Non/Part-year Resident Credit: Enter
the correct non/part-year resident credit on this line
and you must enclose form IA 126.
Line 17 - Other Iowa Credits: Enter the total of the
nonrefundable Iowa credits from the IA 130 Out-
of-State Tax Credit Schedule and/or the IA
148 Tax Credits Schedule. You must enclose
the IA 130 and/or IA 148 Tax Credits Schedule
with an explanation if a credit amount is changed
from the original filing.
Line 19 -
School District/EMS Surtaxes: Enter the
correct school district/EMS surtax based on where
you resided on 12/31 for the tax year you are
amending.
Line 20 - Contributions from Original Return:
Enter the amount of contributions claimed on the
original return in column A of the IA 1040X. These
cannot be changed from the original filing.
Line 23 - Total Credits: Enter the total of Iowa tax
withheld, estimated/voucher payments, Iowa Fuel
Tax Credit, Child and Dependent Care Credit or
Early Childhood Development Credit, Earned
Income Tax Credit, and all other refundable tax
credits from the IA 148 Tax Credits Schedule.
Enclose the appropriate schedule(s) if a credit is
changing from the original filing.
Line 24 - Tax Amount Previously Paid: Show the
amount of tax paid with the filing of the original
return plus any additional tax paid for this tax period
after the filing of the return. Do not include any
penalty, interest, or penalty for underpayment of
estimated tax you may have paid.
Line 26 - O
verpayment: Enter the amount of
overpayment from your previous filing(s). Do not
include any interest you may have received on
your refund.
Line 28 - Refund: Enter the amount of the
overpayment you want refunded to you. Do not
include the portion of the overpayment you want
credited to next year’s estimated payments. If you
are amending a return in the same calendar year in
which the return became due and wish to credit all
or a portion of the overpayment to next year’s
estimates, complete the credit carryforward section
on page 2 of the IA 1040X form.
Line 30a - Penalty: If this amendment is filed prior
to any contact by the Department and the tax
shown to be due on this amended return is paid,
then penalty will not be assessed.
If you amend a return after being contacted by the
Department and have failed to pay at least 90% of
the current tax on or before the original due date of
the year being amended, then penalty is due. A 5%
penalty is due if the original return was timely filed
and the 90% test is not met. A 10% penalty is due if
the original return was not timely filed.
Line 30b - Interest: Interest is always due on the
amount of tax you owe on line 29. Interest is added
to the unpaid tax at a rate prescribed by law from
the due date of the return until payment is received.
Interest cannot be waived under any
circumstances. Refer to the Interest Rate Table on
page 4 to calculate interest due on unpaid tax.
