1. 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 is claimed as a dependent on another person‘s return and has net income of five thousand dollars or more for the tax year from sources taxable under this subchapter.
 b. The net income of a nonresident which is allocated to Iowa pursuant to section 422.8, subsection 2, is one thousand dollars or more for the tax year from sources taxable under this subchapter, unless the nonresident’s total net income, as determined under section 422.5, subsection 2 or 3, does not exceed the appropriate dollar amount listed in section 422.5, subsection 2 or 3, upon which tax is not imposed. The portion of a lump sum distribution that is allocable to Iowa is included in net income for purposes of determining if the nonresident’s net income allocable to Iowa is one thousand dollars or more.
 c. The total net income, as determined under section 422.5, subsection 2 or 3, of a resident of this state is more than the appropriate dollar amount listed in section 422.5, subsection 2 or 3, upon which tax is not imposed.

Terms Used In Iowa Code 422.13

  • Dependent: A person dependent for support upon another.
  • Director: means the director of the department of revenue. See Iowa Code 453A.42
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • net income: means the taxable income as properly computed for federal income tax purposes under section 63 of the Internal Revenue Code, with the following adjustments:
 1. See Iowa Code 422.7
  • Person: means any individual, firm, association, partnership, joint stock company, joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any of the foregoing. See Iowa Code 453A.42
  • property: includes personal and real property. See Iowa Code 4.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • year: means twelve consecutive months. See Iowa Code 4.1
    •  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 subchapter 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 422.14 and 422.15, a return is not required by a taxpayer as provided in section 29C.24.
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