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All winnings derived from slot machines operated pursuant to this chapter are Iowa earned income and are subject to state and federal income tax laws. An amount deducted from winnings for payment of the state tax, pursuant to section 422.16, subsec...
Tagged topics: income taxestaxation
Rules Implementing Statutes:
The department shall ensure that educational materials relating to the federal and state earned income tax credits are provided in accordance with this section to each household receiving assistance or benefits under: The hawk-i program under chapt...
Tagged topics: income taxestax creditstaxation
For purposes of this section, unless the context otherwise requires: “Business” means an enterprise that is located in this state and that is operated for profit and under a single management. “Business” includes professional services and industr...
Rules Implementing Statutes:
For the purpose of this division and unless otherwise required by the context: “Annual inflation factor” means an index, expressed as a percentage, determined by the department by October 15 of the calendar year preceding the calendar year for whic...
Tagged topics: income taxes
Rules Implementing Statutes:
The tax imposed in section 422.5 shall be calculated at the following rates: On all taxable income from 0 through $1,000, the rate of 0.33 percent. On all taxable income exceeding $1,000 but not exceeding $2,000, the rate of 0.67 percent. On all tax...
Tagged topics: income taxes
A tax is imposed upon every resident and nonresident of the state which tax shall be levied, collected, and paid annually upon and with respect to the entire taxable income as defined in this division at rates as provided in section 422.5A. The ta...
Tagged topics: income taxes
Rules Implementing Statutes:
The tax imposed by section 422.5 less the amounts of nonrefundable credits allowed under this division apply to and are a charge against estates and trusts with respect to their taxable income, and the rates are the same as those applicable to ind...
Tagged topics: income taxes
Rules Implementing Statutes:
Under rules prescribed by the director, net income of individuals, estates, and trusts shall be allocated as follows: The amount of income tax paid to another state or foreign country by a resident taxpayer of this state on income derived from sources...
Tagged topics: income taxes
Rules Implementing Statutes:
In computing taxable income of individuals, there shall be deducted from net income the larger of the amounts computed under subsection 1 or 2, plus the amount computed under subsection 2A. An optional standard deduction, after deduction of federa...
Tagged topics: income taxes
Rules Implementing Statutes:
The taxes imposed under this division shall be reduced by a state tax credit for increasing research activities in this state. An individual shall only be eligible for the credit provided in this section if the business conducting the research mee...
Tagged topics: income taxestax credits
Rules Implementing Statutes: