Topics:

Step Subject: Schedule 1

Instruction Year: 2025

Schedule 1 (located on page 5 of the IA 1040) is used to report Iowa modifications to federal taxable income. Amounts should only be reported if there is a difference between the federal and Iowa reportable amounts. Column A should be used to report additions to federal taxable income and Column B should be used to report subtractions from federal taxable income. Report all amounts as a positive number.

NOTE : The Schedule 1 should not be used to solely adjust for income that was sourced from or taxed by another state, country, municipality or other jurisdiction. These adjustments and reconciliations are made using IA 126 (nonresidents or part-year residents to Iowa) or IA 130 (residents and certain part-year residents to Iowa).

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Topics:

Official source

Step Subject: Schedule 1

Instruction Year: 2025

Schedule 1 (located on page 5 of the IA 1040) is used to report Iowa modifications to federal taxable income. Amounts should only be reported if there is a difference between the federal and Iowa reportable amounts. Column A should be used to report additions to federal taxable income and Column B should be used to report subtractions from federal taxable income. Report all amounts as a positive number.

NOTE : The Schedule 1 should not be used to solely adjust for income that was sourced from or taxed by another state, country, municipality or other jurisdiction. These adjustments and reconciliations are made using IA 126 (nonresidents or part-year residents to Iowa) or IA 130 (residents and certain part-year residents to Iowa).