2023 Tax Calculation Worksheet Non-Joint Filers tax.iowa.gov 41-026a (11/01/2023) NON-JOINT FILERS (If your filing status is 1, 3, 4, or 5) If the amount from IA 1040, line 4 is Enter this corresponding amount when prompted on the Tax Calculation Worksheet Over But Not Over Column A Column B Column C $0.00 $6,000.00 $0.00 4.40% (.044) $0.00 $6,000.00 $30,000.00 $6,000.00 4.82% (.0482) $264.00 $30,000.00 $75,000.00 $30,000.00 5.70% (.057) $1,420.80 $75,000.00 and over $75,000.00 6.00% (.06) $3,985.80 Tax Calculation Worksheet 1. Enter the amount from IA 1040, line 4 .................................................................... 1. ___________________ 2. Using the amount from line 1, find your income range from the table above. Enter the corresponding amount from "Column A" ................................................. 2. ___________________ 3. Subtract line 2 from line 1 ....................................................................................... 3. ___________________ 4. Using the same income range previously identified in line 2, enter the corresponding amount from "Column B” ................................................. 4. ___________________ 5. Multiply line 3 by the percentage on line 4 ............................................................. 5. ___________________ 6. Using the same income range previously identified in line 2, enter the corresponding amount from "Column C" ................................................ 6. ___________________ 7. Add line 6 to line 5. This is your tax. Enter on IA 1040, line 5 .......................................................................................... 7. ___________________ EXAMPLE: If IA 1040, line 4 is $25,000.00 1. Enter the amount from IA 1040, line 4 ...................................................... 1. $25,000.00 2. Using the amount from line 1, find your income range from the table above. Enter the corresponding amount from "Column A" .............. 2. $6,000.00 3. Subtract line 2 from line 1 ......................................................................... 3.$19,000.00 (25,000.00 - 6,000.00) 4. Using the same income range previously identified in line 2, enter the corresponding amount from "Column B” ................................... 4. 4.82% (.0482) 5. Multiply line 3 by the percentage on line 4 ............................................... 5. $915.80 (19,000.00 x .0482) 6. Using the same income range previously identified in line 2, enter the corresponding amount from "Column C" .................................. 6. $264.00 7. Add line 6 to line 5. This is your tax. Enter on IA 1040, line 5 ............................................................................ 7. $1,179.80 (915.80 + 264.00)

2023 Tax Calculation Worksheet Joint Filers tax.iowa.gov 41-026b (11/01/2023) JOINT FILERS (If your filing status is 2) If the amount from IA 1040, line 4 is Enter this corresponding amount when prompted on the Tax Calculation Worksheet Over But Not Over Column A Column B Column C $0.00 $12,000.00 $0.00 4.40% (.044) $0.00 $12,000.00 $60,000.00 $12,000.00 4.82% (.0482) $528.00 $60,000.00 $150,000.00 $60,000.00 5.70% (.057) $2,841.60 $150,000.00 and over $150,000.00 6.00% (.06) $7,971.60 Tax Calculation Worksheet 1. Enter the amount from IA 1040, line 4 .................................................................... 1. ___________________ 2. Using the amount from line 1, find your income range from the table above. Enter the corresponding amount from "Column A" ................................................. 2. ___________________ 3. Subtract line 2 from line 1 ....................................................................................... 3. ___________________ 4. Using the same income range previously identified in line 2, enter the corresponding amount from "Column B” ................................................. 4. ___________________ 5. Multiply line 3 by the percentage on line 4 ............................................................. 5. ___________________ 6. Using the same income range previously identified in line 2. enter the corresponding amount from "Column C" ................................................ 6. ___________________ 7. Add line 6 to line 5. This is your tax. Enter on IA 1040, line 5 .......................................................................................... 7. ___________________ EXAMPLE: If IA 1040, line 4 is $50,000.00 1. Enter the amount from IA 1040, line 4 ................................................... 1. $50,000.00 2. Using the amount from line 1, find your income range from the table above. Enter the corresponding amount from "Column A" ........... 2. $12,000.00 3. Subtract line 2 from line 1 ...................................................................... 3. $38,000.00 (50,000.00 - 12,000.00) 4. Using the same income range previously identified in line 2, enter the corresponding amount from "Column B” ................................ 4. 4.82% (.0482) 5. Multiply line 3 by the percentage on line 4 ............................................ 5. $1,831.60 (38,000.00 x .0482) 6. Using the same income range previously identified in line 2, enter the corresponding amount from "Column C" ............................... 6. $528.00 7. Add line 6 to line 5. This is your tax. Enter on IA 1040, line 5 ......................................................................... 7. $2,359.60 (1,831.60 + 528.00)