2024 Tax Calculation Worksheet Non-Joint Filers

revenue.iowa.gov 41-026a (05/06/2024) NON-JOINT FILERS (If you are using filing status 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 $6,210.00 $0.00 4.40% (.044) $0.00 $6,210.00 $31,050.00 $6,210.00 4.82% (.0482) $273.24 $31,050.00 and over $31,050.00 5.70% (.057) $1,470.53

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. $6,210.00 3. Subtract line 2 from line 1 ......................................................................... 3.$18,790.00 (25,000.00 - 6,210.00) 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. $905.68 (18,790.00 x .0482) 6. Using the same income range previously identified in line 2, enter the corresponding amount from "Column C" ................................... 6. $273.24 7. Add line 6 to line 5. This is your tax. Enter on IA 1040, line 5 ............................................................................ 7. $1,178.92 (905.68 + 273.24)

2024 Tax Calculation Worksheet Joint Filers

revenue.iowa.gov 41-026b (05/06/2024) JOINT FILERS (If you are using filing status 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 $12,420.00 $0.00 4.40% (.044) $0.00 $12,420.00 $62,100.00 $12,420.00 4.82% (.0482) $546.48 $62,100.00 and over $62,100.00 5.70% (.057) $2,941.06

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. $12,420.00 3. Subtract line 2 from line 1 ...................................................................... 3. $37,580.00 (50,000.00 - 12,420.00) 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. $1,811.36 (37,580.00 x .0482) 6. Using the same income range previously identified in line 2, enter the corresponding amount from "Column C" ................................ 6. $546.48 7. Add line 6 to line 5. This is your tax. Enter on IA 1040, line 5 ......................................................................... 7. $2,357.84 (1,811.36 + 546.48)