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Iowa Free Printable IA 1040X Amended Iowa Individual Income Tax Return, 41-122 for 2024 Iowa Amended Individual Income Tax Return 41-122

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Amended Individual Income Tax Return 41-122
IA 1040X Amended Iowa Individual Income Tax Return, 41-122

IA 1040X Amended Iowa Individual Income Tax Return For fiscal year beginning:_________/_________/__________ and ending:_________/_________/__________ Step 1 Fill in all spaces with your current information. You must fill in your Social Security Number (SSN). A. Your last name: Your first name/middle initial: Your SSN: B. Spouse’s last name: Spouse’s first name/middle initial: Spouse’s SSN: Residence on 12/31 of year being amended: Current mailing address (number and street, apartment, lot, or suite number) or PO Box: County No. ___________ City, State, ZIP: For calendar year: Check this box if you or your spouse were 65 or older at the end of the tax year. __ __ __ __ Sch Dist No. ___________ Reason for Amendment: Step 2 Filing Status: Mark correct status. Net operating loss 1 Single: Were you claimed as a dependent on another person’s Iowa return? 2 Married filing a joint return. (Two-income families may benefit by using status 3 or 4.) 3 Married filing separately on this combined return. Spouse use column B. 4 Married filing separate returns. Spouse's name: 5 Head of household with qualifying person. If qualifying person is not claimed as a dependent on this return, enter the person’s name and SSN below. 6 Qualifying widow(er) with dependent child. Yes No Federal audit Protective claim ▲SSN: Name: Provide detailed explanation on back. SSN: Step 3 Corrected Exemptions a. Other Net Income:$ Personal credit: Col. A: Enter 1 (enter 2 if filing status 2 or 5); Col. B: Enter 1 if filing status (3) ............. ▲ b. Enter 1 for each taxpayer who was 65 or older and/or 1 for each taxpayer who is blind ......................... ▲ c. Dependents: Enter 1 for each dependent................................................................................................. ▲ d. Enter first names of dependents here: B. Spouse (Filing Status 3 ONLY) X $ 40 = $ X $ 20 = $ X $ 40 = $ _______________________________________________________________________ A. You or Joint ▲ X $ 40 = $ ▲ X $ 20 = $ ▲ X $ 40 = $ e. Total $ __________ e. Total $ __________ B. Spouse/Status 3 A. You or Joint 1. Gross income ............................................................................................................................................................... 1. .00 ▲ .00 Corrected 2. Adjustments to income ................................................................................................................................................ 2. .00 ▲ .00 Taxable 3. Net income. Subtract line 2 from line 1 ............................................................................................................... 3. .00 ▲ .00 Income 4. Addition for federal taxes ............................................................................................................................................ 4. .00 ▲ .00 5. Total. Add lines 3 and 4 ...................................................................................................................................... 5. .00 6. Subtraction for federal taxes and qualified deductions. See instructions .................................................................... 6. .00 ▲ .00 7. Balance. Subtract line 6 from line 5 .................................................................................................................... 7. .00 ▲ .00 8. Deduction: Itemized/Standard Standard .............................................................................. 8. .00 ▲ .00 9. Taxable income. Subtract line 8 from line 7 ........................................................................................................ 9. .00 ▲ Itemized .00 .00 10. Tax or alternate tax. See instructions, page 2 for the tax rate schedule .......................................................................10. .00 Compute 11. Iowa lump-sum/Iowa alternative minimum tax ...........................................................................................................11. .00 .00 Your Tax 12. Total tax. Add lines 10 and 11 ............................................................................................................................12. .00 .00 and 13. Total exemption credits, tuition & textbook credit, volunteer firefighter/EMS/reserve peace officer credit ............. 13. .00 Credits 14. Balance. Subtract line 13 from line 12. If less than zero, enter zero ...................................................................14. .00 ▲ .00 15. Credit for nonresident or part-year resident. Must include IA 126 .......................................................................15. .00 ▲ .00 16. Balance. Subtract line 15 from line 14. If less than zero, enter zero ...................................................................16. .00 .00 17. Other Iowa credits. Must include IA 130 out-of-state tax credit and/or IA 148 tax credits schedule ........................17. .00 .00 18. Balance. Subtract line 17 from line 16. If less than zero, enter zero ...................................................................18. .00 19. School district surtax/emergency medical services surtax ................................................................................19. .00 20. Contributions from original return. These cannot be changed. ...........................................................................20. .00 .00 21. Total tax. Add lines 18, 19, and 20 .....................................................................................................................21. .00 .00 22. Total. Add columns A & B, line 21, and enter here .......................................................................................................................... 22. .00 23. Total credits. See instructions ...................................................................................................................................................... 23. .00 Refund 24. Tax amount previously paid ......................................................................................................................................................... 24. .00 or 25. Total credits and payments. Add lines 23 and 24 ............................................................................................................................ 25. .00 Amount 26. Overpayment on previous filing ................................................................................................................................................................. 26. .00 You Owe 27. Subtract line 26 from line 25. Enter here .......................................................................................................................................... 27. .00 28. If line 27 is more than line 22, subtract line 22 from line 27. This is the REFUND amount ........................................... REFUND 28. ▲ .00 29. If line 27 is less than line 22, subtract line 27 from line 22. This is the AMOUNT OF TAX YOU OWE ............................................... 29. ▲ .00 30. Penalty and interest. See instructions. .00 ▲ 30a. Penalty ▲ 30b. Interest Your signature: Date: Spouse's signature: Date: .00 .00 .00 ▲ ........................... 30. 31. TOTAL AMOUNT NOW DUE. Add lines 29 and 30 and enter here ............................................................................................. PAY I, the undersigned, declare under penalties of perjury o r f a l s e c e r t i f i c a t e , that I have examined this return, and, to the best of my knowledge and belief, it is true, correct, and complete. ▲ 31. ▲ .00 .00 Daytime phone: Preparer's signature: Firm: Address: Date: Phone: PTIN 41-122a (05/20/2022) IA1040X, page 2 Explanation of Changes to Income, Deductions, and Credits Enter the line reference from page 1 for which you are reporting a change and give the reason for each change. Include a copy of the federal amended return and any supporting schedules, worksheets, and documentation to substantiate the changes. Indicate how the changes in income, deductions, or credits are allocated between spouses. Explanation of Social Security and Pension Exclusion changes For 2014 and later, enter the reportable amount from line 13 of the Social Security Worksheet. Enter the corrected amount of the pension/retirement income exclusion from IA 1040, line 21. Spouse: __________ You: ___________ Spouse: __________ You: ___________ Credit Carryforward If you are amending prior to the end of the year for which this return came due and wish to change your credit carryforward (estimated tax), fill in these line items. Calculated overpayment............................................................. 1. ______________ Elected carryforward amount for: You ..................... A. ____________ Spouse ............... B. ____________ Total carryforward. Add lines A and B ........................................ 2. ______________ Subtract line 2 from line 1 and enter on IA 1040X, line 28 ......... 3. ______________ DO YOU OWE ADDITIONAL TAX? You have several options: • • • Payment transfer from your bank account: Go to tax.iowa.gov and make an ePayment (direct debit) through eFile & Pay. Pay by credit/debit card online: Go to tax.iowa.gov. Note that you will be charged a service fee by the vendor. Mail your payment made payable to the Iowa Department of Revenue with voucher IA 1040XV. Do not send cash by mail. NOTE: State tax information may be disclosed to tax officials of another state or of the United States for tax administrative purposes. Questions? Contact Taxpayer Services at 515-281-3114 or 1-800-367-3388 E-mail: [email protected]. FINAL CHECKLIST Before you mail this return, make sure you: • • • • • • Check your math! Provide an explanation of the change and include supporting documentation. Compute interest and any applicable penalty on additional tax due. Sign your return. Verify your SSN(s). Make your payment, if required. File electronically, or Mail return to: Income Tax Document Processing Iowa Department of Revenue PO Box 9187 Des Moines IA 50306-9187 41-122b (06/29/2022) IA 1040X instructions, page 1 IA1040X INSTRUCTIONS An amended Iowa return can be filed electronically if your software supports it. Do not file an amended return 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 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 For 2021, the standard deduction is: Status 1, $2,130; Status 3 or 4, $2,130 per spouse; Status 2, 5, or 6. $5,240 For 2022, the standard deduction is: Status 1, $2,210; Status 3 or 4, $2,210 per spouse; Status 2, 5, or 6. $5,450 Line 15 - Nonresident/Part-year Resident Credit: Enter the correct nonresident/part-year resident credit on this line. You must include form IA 126. Line 17 - Other Iowa Credits: Enter the total of the nonrefundable Iowa credits from the IA 130 Outof-State Tax Credit Schedule and/or the IA 148 Tax Credits Schedule. Y o u m u s t include the I A 1 3 0 a n d / o r 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, other refundable tax credits from IA 148 Tax Credits Schedule, and Composite Credits from IA Schedule CC. Include supporting documentation or 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 - Overpayment: 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 your original return for the year being amended was not timely filed and you failed to pay at least 90% of the current tax on or before the original due date, a late filing penalty of 5% is due. 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 an underpayment 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 a 5% underpayment penalty is due. You will be subject to both penalties (10% total) if your original return was not timely filed, the 90% test is not met, and you amend after being contacted by the Department. 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 IA 1040X instructions, page 2 to calculate interest due on unpaid tax. 41-122c (06/29/2022) IA 1040X instructions, page 2 TAX RATE SCHEDULES 2020 TAX RATE SCHEDULE 2019 TAX RATE SCHEDULE Amount on line 9 Over 0 1,638 3,276 6,552 14,742 24,570 32,760 49,140 73,710 But Not Over 1,638 3,276 6,552 14,742 24,570 32,760 49,140 73,710 Over 0 5.41 16.38 90.09 429.16 982.48 1,470.60 2,494.35 4,322.36 plus plus plus plus plus plus plus plus plus Amount on line 9 Of Excess Over 0 1,638 3,276 6,552 14,742 24,570 32,760 49,140 73,710 Tax Rate 0.33% 0.67% 2.25% 4.14% 5.63% 5.96% 6.25% 7.44% 8.53% Over 0 1,666 3,332 6,664 14,994 24,990 33,320 49,980 74,970 But Not Over 1,666 3,332 6,664 14,994 24,990 33,320 49,980 74,970 over 2021 TAX RATE SCHEDULE Amount on line 9 Over 0 1,676 3,352 6,704 15,084 25,140 33,520 50,280 75,420 But Not Over 1,676 3,352 6,704 15,084 25,140 33,520 50,280 75,420 over plus plus plus plus plus plus plus plus plus 0 5.50 16.66 91.63 436.49 999.26 1,495.73 2,536.98 4,396.24 plus plus plus plus plus plus plus plus plus 0.33% 0.67% 2.25% 4.14% 5.63% 5.96% 6.25% 7.44% 8.53% 2022 TAX RATE SCHEDULE Tax Rate 0 5.53 16.76 92.18 439.11 1,005.26 1,504.71 2,552.21 4,422.63 Of Excess Over 0 1,666 3,332 6,664 14,994 24,990 33,320 49,980 74,970 Tax Rate 0.33% 0.67% 2.25% 4.14% 5.63% 5.96% 6.25% 7.44% 8.53% Of Excess Over 0 1,676 3,352 6,704 15,084 25,140 33,520 50,280 75,420 Amount on line 9 Over 0 1,743 3,486 6,972 15,687 26,145 34,860 52,290 78,435 But Not Over 1,743 3,486 6,972 15,687 26,145 34,860 52,290 78,435 over Of Excess Over 0 Tax Rate 0 5.75 17.43 95.87 456.67 1,045.46 1,564.87 2,654.25 4,599.44 Example: Taxable income on line 9 of the 1040X for tax year 2022 is $33,000. plus plus plus plus plus plus plus plus plus 0.33% 0.67% 2.25% 4.14% 5.63% 5.96% 6.25% 7.44% 8.53% 1,743 3,486 6,972 15,687 26,145 34,860 52,290 78,435 5.96% of $6,855 = $408.56 Using the 2022 tax rate schedule, this amount is over $26,145 but not over $34,860. Plus $1,045.46 The tax $1,045.46 plus 5.96% of $6,855 ($33,000 minus $26,145). Tax $1,454.02 INTEREST RATE TABLE: FOR AMENDED RETURNS FILED IN CALENDAR YEAR 2023 ONLY If there is additional tax due on line 29, interest on the unpaid tax is to be computed using the table below. To find the applicable rate, find the tax year for which you are amending your return in the left hand column. Then go to the right until you reach the column for the month in 2023 in which the amended return is filed. TAX YEAR 2022 JAN FEB MAR APR MAY 0.5 JUN 1.0 JUL 1.5 AUG 2.0 SEP 2.5 OCT 3.0 NOV 3.5 DEC 4.0 2021 3.7 4.2 4.7 5.2 5.7 6.2 6.7 7.2 7.7 8.2 8.7 9.2 2020 8.8 9.3 9.8 10.3 10.8 11.3 11.8 12.3 12.8 13.3 13.8 14.3 2019 14.3 14.8 15.3 15.8 16.3 16.8 17.3 17.8 18.3 18.8 19.3 19.8 2018 23.3 23.8 24.3 24.8 25.3 25.8 26.3 26.8 27.3 27.8 28.3 28.8 2017 29.7 30.2 30.7 31.2 31.7 32.2 32.7 33.2 33.7 34.2 34.7 35.2 2016 34.9 35.4 35.9 36.4 36.9 37.4 37.9 38.4 38.9 39.4 39.9 40.4 2015 39.7 40.2 40.7 41.2 41.7 42.2 42.7 43.2 43.7 44.2 44.7 45.2 2014 44.5 45.0 45.5 46.0 46.5 47.0 47.5 48.0 48.5 49.0 49.5 50.0 2013 49.3 49.8 50.3 50.8 51.3 51.8 52.3 52.8 53.3 53.8 54.3 54.8 2012 54.1 54.6 55.1 55.6 56.1 56.6 57.1 57.6 58.1 58.6 59.1 59.6 2011 58.9 59.4 59.9 60.4 60.9 61.4 61.9 62.4 62.9 63.4 63.9 64.4 2010 63.7 64.2 64.7 65.2 65.7 66.2 66.7 67.2 67.7 68.2 68.7 69.2 2009 68.5 69.0 69.5 70.0 70.5 71.0 71.5 72.0 72.5 73.0 73.5 74 2008 75.7 76.2 76.7 77.2 77.7 78.2 78.7 79.2 79.7 80.2 80.7 81.2 2007 84.9 85.4 85.9 86.4 86.9 87.4 87.9 88.4 88.9 89.4 89.9 90.4 2006 94.5 95.0 95.5 96.0 96.5 97.0 97.5 98.0 98.5 99.0 99.5 100.0 Example: There is additional tax due of $500 on line 29 of the 1040X on which a 2022 return is being amended. The 1040X is being filed in August 2023, resulting in an interest rate of 2%. The computed interest is equal to: $500 x 2% (.02) = $10. Note: This table cannot be used for the 2018 tax year if your principal residence or business was located in a flood disaster area declared by the Governor. These counties include Fremont, Harrison, Louisa, Mills, Monona, Muscatine, Pottawattamie, Scott, Shelby, Woodbury, Clinton, Decatur, and Wapello. 41-122d (11/01/2022)
Extracted from PDF file 2022-iowa-ia-1040x.pdf, last modified August 2020

More about the Iowa IA 1040X Individual Income Tax Amended Return

We last updated the Amended Individual Income Tax Return 41-122 in February 2023, and the latest form we have available is for tax year 2022. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Iowa Department of Revenue. You can print other Iowa tax forms here.


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Other Iowa Individual Income Tax Forms:

TaxFormFinder has an additional 43 Iowa income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form IA 1040 Individual Income Tax Return
IA 1040-ES Individual Income Estimate Tax Payment Voucher
IA 1040-A Form 1040 Schedule A (Itemized Deductions)
Form IA 1040ES Estimated Tax Coupons
IA 104-Wkst Itemized Deduction Worksheet

Download all IA tax forms View all 44 Iowa Income Tax Forms


Form Sources:

Iowa usually releases forms for the current tax year between January and April. We last updated Iowa IA 1040X from the Department of Revenue in February 2023.

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IA 1040X is an Iowa Individual Income Tax form. An amended tax return is used to correct errors or omissions in a previously-filed tax return. While taxpayers will not generally be punished simply for correcting an error in a previous return, errors that resulted in an underpayment of owed tax can sometimes result in penalties or interest owed.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Iowa IA 1040X

We have a total of six past-year versions of IA 1040X in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2022 IA 1040X

IA 1040X Amended Iowa Individual Income Tax Return, 41-122

2021 IA 1040X

IA 1040X Amended Iowa Individual Income Tax Return, 41-122

2020 IA 1040X

IA 1040X Amended Iowa Individual Income Tax Return, 41-122

2019 IA 1040X

IA 1040X Amended Iowa Individual Income Tax Return, 41-122

2018 IA 1040X

IA 1040X Amended Iowa Individual Income Tax Return, 41-122

2017 IA 1040X

IA 1040X Amended Iowa Individual Income Tax Return, 41-122


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