44-019b (11/28/2023)
IA W-4 Instructions – Employee Withholding Allowance Certificate
Exemption from withholding
Nonresidents may not claim this exemption.
Claim exemption from withholding if you are an Iowa resident and both of the following situations apply:
(1) for 2023 you had a right to a refund of all Iowa income tax withheld because you had no tax liability, and, (2) for 2024 you expect a
refund of all Iowa income tax withheld because you expect to have no tax liability.
You must complete a new W-4 within 10 days from the day you anticipate you will incur an Iowa income tax liability for the calendar year
(or your fiscal year). If you anticipate you will incur an Iowa income tax liability for the following year, then you must complete a new W-4
on or before December 31 of the current year. If you want to claim an exemption from withholding next year, you must file a new W-4 with
your employer on or before February 15.
Taxpayers 64 years of age or younger: See your payroll officer to determine how much you expect to earn in a calendar year. You are
exempt if:
a. your filing status is single, your total income is less than $5,000, and are claimed as a dependent on another person’s Iowa return;
or
b. your filing status is single, your total income is less than $9,000, and you are not claimed as a dependent on another person’s Iowa
return; or
c. your filing status is other than single and your combined total income is $13,500 or less.
Taxpayers 65 years of age or older: Only one spouse must be 65 or older to qualify for the exemption. Any federal standard or itemized
deduction taken on the federal return, personal exemption allowed for federal purposes, or qualified business income deduction allowed
for federal purposes, must be added to total income for purposes of determining the low-income exemption. You are exempt if:
a. you are single and your total income is $24,000 or less; or
b. your filing status is other than single and your combined total income is $32,000 or less.
Military personnel in active duty status, as defined in Title 10 of the U.S. Code, are exempt from withholding. Under the Military Spouses
Residency Relief Act of 2009 and the Veterans Benefits and Transition Act of 2018, you may be exempt from Iowa income tax on your
wages if: (1) your spouse is a member of the uniformed services present in Iowa in compliance with military orders; (2) you are present in
Iowa solely to be with your spouse; and (3) you maintain your domicile or residence in another state; or (4) you have elected to use your
servicemember spouse’s domicile or residence in another state for income tax purposes. If you claim this exemption, check the appropriate
box, enter the state other than Iowa you are claiming as your state of domicile or residence, and attach a copy of your spousal military
identification card to the IA W-4 provided to your employer.
Line 1. Personal allowances: You can claim the following personal allowances:
(a) $40 allowance for yourself or $80 allowance if you are unmarried and eligible to claim head of household status. Add $20 additional
allowance if you are 65 or older, and $20 additional allowance if you are blind.
(b) If you are married and your spouse either does not work or is not claiming allowances on a separate W-4, you may claim the following
allowances for them: $40 for your spouse, $20 additional allowance if your spouse is 65 or older, and $20 additional allowance if
your spouse is blind.
(c) If you are single and hold more than one job, you may not claim the same allowances with more than one employer at the same
time. If you are married and both you and your spouse are employed, you may not both claim the same allowances with both of your
employers at the same time.
(d) To have the highest amount of tax withheld claim "$0" on line 1.
Line 3. Allowances for itemized deductions:
(a) Enter total amount of estimated federal itemized deductions ................................................. (a) $ __________________________
(b) Enter amount of your federal standard deduction using the following information ................. (b) $ __________________________
If single or married filing separate returns, enter $14,600
If unmarried head of household, enter $21,900
If married filing a joint return or qualifying widow(er), enter $29,200
(c) Subtract line (b) from line (a) and enter the difference or zero, whichever is greater ............. (c) $ _________________________
(d) Divide the amount on line (c) by 15, round to the nearest whole dollar and enter on line 3.
Note: If you are married and both you and your spouse are employed, you may not both claim the same allowances
for itemized
deductions. Each spouse should report their proportionate share of the estimated federal itemized deductions on line 3(a) and
use the single federal standard deduction amount on line 3(b) .
Line 5. Allowances for child a
nd dependent care credit: Persons having child/dependent care expenses qualifying for the federal and
Iowa child and dependent care credit may claim additional Iowa withholding allowance amounts based on their total incomes. Taxpayers
with a total income of $90,000 or more cannot claim withholding allowances for the child and dependent care credit. Married persons,
regardless of their expected filing status, must calculate their withholding allowance amounts based on their combined total incomes. Total
allowances for child and dependent care that you and your spouse may claim cannot exceed the total allowances shown below.
Iowa total income between $0 - $19,999 Allowances: $200
Iowa total income between $20,000 - $34,999 Allowances: $160
Iowa total income between $35,000 - $44,999 Allowances: $120
Iowa total income between $45,000 - $89,999 Allowances: $40
Line 7. Additional amount of withholding deducted: You may need to have additional tax withheld if you have two or more jobs are
married and you both work, or have income other than wages. Income other than wages would include: interest and dividends, capital
gains, rent, gambling winnings, etc. If you are not having enough tax withheld, you may request your employer to withhold more by filling
in an additional amount on line 7. Estimate the amount you will be under-withheld, and divide that amount by the number of pay periods
per year. If you reside in a school district that imposes school district surtax, consider reducing the amount of allowances shown on lines
1-5, or have additional tax withheld on line 7.