Line 6: Active Duty Military Pay
Enter in column B the amount of active duty military pay. Members of the armed forces, armed forces military reserve, or the national guard in an active duty status can exclude pay received from the federal government for military service performed, to the extent it was included in IA 1040, line 2, federal taxable income, regardless if the taxpayer was an Iowa resident or not.
For more information, see Iowa Tax Responsibilities of Servicemembers and Their Spouses .