1. Except as provided in subsection 1A, a resident or nonresident of this state shall make a return, signed in accordance with forms and rules prescribed by the director, if any of the following are applicable:
a. The individual has net income of nine thousand dollars or more for the tax year from sources taxable under this division.
b. The individual is claimed as a dependent on another person's return and has net income of four thousand dollars or more for the tax year from sources taxable under this division.
c. However, if that part of the net income of a nonresident which is allocated to Iowa pursuant to section 422.8, subsection 2 is less than one thousand dollars the nonresident is not required to make and sign a return.
1A. Notwithstanding any other provision in this section, a resident of this state is not required to make and file a return if the person's net income is equal to or less than the appropriate dollar amount listed in section 422.5, subsection 2, upon which tax is not imposed. A nonresident of this state is not required to make and file a return if the person's total net income in section 422.5, subsection 1, paragraph "j", is equal to or less than the appropriate dollar amount provided in section 422.5, subsection 2, upon which tax is not imposed. For purposes of this subsection, the amount of a lump sum distribution subject to separate federal tax shall be included in net income for purposes of determining if a resident is required to file a return and the portion of the lump sum distribution that is allocable to Iowa is included in total net income for purposes of determining if a nonresident is required to make and file a return.
2. For purposes of determining the requirement for filing a return under subsection 1, the combined net income of a husband and wife from sources taxable under this division shall be considered.
3. If the taxpayer is unable to make the return, the return shall be made by a duly authorized agent or by a guardian or other person charged with the care of the person or property of the taxpayer.
4. A nonresident taxpayer shall file a copy of the taxpayer's federal income tax return for the current tax year with the return required by this section.
5. Notwithstanding subsections 1 through 4 and sections 422.15 and 422.36, a partnership, trust, or corporation whose stockholders are taxed on the corporation's income under the provisions of the Internal Revenue Code is entitled to request permission from the director to file a composite return for the nonresident partners, beneficiaries, or shareholders. The director may grant permission to file or require that a composite return be filed under the conditions deemed appropriate by the director. A partnership, trust, or corporation filing a composite return is liable for tax required to be shown due on the return. All powers of the director and requirements of the director apply to returns filed under this subsection including, but not limited to, the provisions of this division and division VI of this chapter.
[C35, § 6943-f13; C39, § 6943.045; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 422.13; 82 Acts, ch 1226, § 5, 6]
87 Acts, ch 214, § 3; 87 Acts, 1st Ex, ch 1, § 4; 87 Acts, ch 196, § 1; 88 Acts, ch 1028, § 24; 89 Acts, ch 251, § 15; 92 Acts, 2nd Ex, ch 1001, § 219; 93 Acts, ch 123, §1--;3
Referred to in § 236.15A, 422.8, 422.12D, 422.16, 456A.16
Striking of subsection 1, former paragraph a, and amendment to subsection 1, renumbered paragraph a, effective January 1, 1993, for tax years beginning on or after that date; 92 Acts, 2nd Ex, ch 1001, § 224 ~IException to subsection 1, paragraph a, for 1992 tax year; 92 Acts, 2nd Ex, ch 1001, § 227 ~ISubsection 1A and the 1993 amendments to subsection 1 are retroactive to January 1, 1993, for tax years beginning on or after that date; 93 Acts, ch 123, §4
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