Iowa tax forms & filing.

Things to know about filing in Iowa

• Iowa's state filing deadline is April 30, not April 15. Tax must still be paid by April 30 to avoid penalty and interest.
• Iowa has an Inheritance Tax that applies to non-lineal heirs (siblings, nieces, nephews, friends) on amounts inherited above a threshold. Lineal heirs (children, grandchildren, parents) are exempt. This is one of the few state inheritance taxes remaining and applies regardless of estate size.
• Iowa has reciprocity with Illinois only — if you live in IA and work in IL (or vice versa), wages are taxed only by your resident state.
• Iowa historically allowed a deduction for federal income taxes paid on the state return — that deduction was eliminated as part of Iowa's 2018 tax reform package (effective 2019 forward) and is no longer available.

Iowa inheritance tax — non-lineal heirs only

Iowa is one of only six states with a state-level inheritance tax (the others: KY, MD, NE, NJ, PA). Iowa's inheritance tax applies to amounts received by non-lineal heirs — siblings, nieces, nephews, friends, charities outside Iowa, and other non-Class-A beneficiaries.

Lineal heirs (spouses, children, grandchildren, parents, stepchildren) are exempt regardless of the inheritance amount. Class B heirs (siblings, parents-in-law, etc.) pay starting around 5% after a small exemption. Class C heirs (most others including friends and non-IA charities) pay starting around 10%.

Practical effect: an Iowa decedent leaving $100,000 to a sister generates Iowa inheritance tax on most of that amount; the same bequest to a child is fully exempt. This drives a real planning conversation for Iowa residents with significant non-lineal beneficiaries. Iowa is unusual in maintaining the inheritance tax while many neighboring states have repealed theirs.

Iowa flat-tax transition complete in 2026

Iowa completed a multi-year phase-down from progressive brackets to a single flat individual income tax rate effective the 2026 tax year. Filers who remember Iowa's old multi-bracket structure (4.4%/4.82%/5.7% and similar) are now in a single-rate environment.

The flat rate is meaningfully lower than Iowa's old top marginal rate, producing a tax cut for higher-income Iowa residents. The standard deduction has also been adjusted upward over the same period.

Note that Iowa's federal income tax deduction was eliminated as part of the 2018 tax reform package — a structural change that, combined with the flat-rate move, reshapes Iowa state-tax planning. Strategic decisions like Roth conversions or equity-comp timing benefit from the post-2026 flat-rate clarity.

Where's my refund?

The Iowa Department of Revenue runs the official refund-status tracker. You'll need your Social Security number, filing status, and exact refund amount (in some cases, the tax year and a return-amount input).

Check your Iowa refund status →

Multi-state considerations

If you lived or worked in more than one state during the tax year, you typically file a part-year resident return in each state. If you live in one state and work in another, you usually file as a resident where you live and as a nonresident in the work state — claiming a credit on the resident return for taxes paid to the work state. Reciprocity agreements between some neighboring states change this default; we map this out at intake.

Iowa-specific multi-state nuances are addressed in the quirks list above when they apply.

Get the current-year forms

State tax rates, brackets, and forms change every year. We point to the Iowa Department of Revenue as the authoritative source for current-year information. Form numbers above are stable; rates, deduction amounts, and credit limits are not — always verify before relying on a specific dollar amount.

Open the Iowa Department of Revenue website →