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The Iowa 44 017B form serves a critical function for nonresidents receiving income from Iowa sources. It allows these individuals to claim a release from withholding on nonwage income, providing an option to make an estimated payment instead. This form is particularly important for those who wish to manage their tax obligations proactively. To utilize this form, nonresidents must file it prior to receiving any Iowa nonwage income, along with an IA 1040ES voucher and a payment that equals 5% of their estimated net income. The process is designed to streamline tax compliance and ensure that nonresidents are not subjected to unnecessary withholding. Furthermore, if a nonresident's estimated net income is $1,000 or less and is not subject to Iowa's lump-sum tax or alternative minimum tax, they may qualify for tax-exempt status, thus exempting the payer from withholding altogether. This form not only facilitates financial planning for nonresidents but also aids the Iowa Department of Revenue in maintaining accurate tax records. For any questions or clarifications, individuals can reach out to the department directly for assistance.

Iowa 44 017B Preview

Nonresident Claim For Release From Withholding

https://tax.iowa.gov

Instructions

Iowa withholding must be withheld from Iowa nonwage income paid to a nonresident. However, a nonresident may choose to make an Iowa estimated payment instead of having Iowa tax withheld from the nonwage income. To make an Iowa estimated payment, the nonresident must file this form and an IA 1040ES voucher with payment equal to 5% of line 3 below. This form must be filed prior to receiving Iowa nonwage income. Upon receipt of this form and payment, the Department will issue a release letter to the payer(s) of the Iowa nonwage income. The IA 1040ES voucher and instructions are available on our website at https://tax.iowa.gov.

Mail this form, the IA 1040ES voucher, and payment to:

Compliance Services

Iowa Department of Revenue

PO Box 10456

Des Moines IA 50306-0456

Tax-exempt? If a nonresident qualifies to be tax-exempt then the payer is released from withholding. A nonresident is tax-exempt if Line 3 below is $1,000 or less and not subject to Iowa lump-sum tax or Iowa alternative minimum tax. No release letter will be issued if the qualified nonresident is tax- exempt. Source income less than $1,000 is released from withholding and no letter is sent.

Questions? 515-281-3114, 800-367-3388, or idr@iowa.gov.

Nonresident (Payee):

For fiscal/calendar year ending (MM/DD/YYYY): ________________________________________

Name: _________________________________________________________________________

Social Security Number (SSN):______________________________________________________

Address: ________________________________________________________________________

City:_________________________ State: ___ ZIP: _________ Phone Number: ____________

Income from Iowa Source(s):

Name of Payer(s): ________________________________________________________________

Address of Payer(s): _______________________________________________________________

1.

Iowa-source estimated gross income

1. ______________________

2.

Related business expenses

2. ______________________

3.

Iowa estimated net income (subtract line 2 from line 1)

3. ______________________

 

Check this box to claim tax-exempt status

I, the undersigned, declare under penalties of perjury or false certificate, that I have examined this document, and, to the best of my knowledge and belief, it is true, correct, and complete.

Signature: ___________________________________________

Date: ___________________

44-017 (07/19/19)

Document Attributes

Fact Name Description
Form Purpose The Iowa 44 017B form is used by nonresidents to request a release from withholding on Iowa nonwage income.
Governing Law This form is governed by Iowa tax laws related to nonresident income withholding.
Estimated Payments Nonresidents can opt to make estimated payments instead of having taxes withheld from their nonwage income.
Filing Requirement This form must be filed before receiving Iowa nonwage income to avoid withholding.
Payment Details To make an estimated payment, file this form along with an IA 1040ES voucher, totaling 5% of the estimated net income.
Tax-Exempt Status If a nonresident's income is $1,000 or less and not subject to certain taxes, they may qualify for tax-exempt status.
Source Income Income from Iowa sources that is less than $1,000 is automatically released from withholding.
Contact Information For questions, nonresidents can call 515-281-3114 or 800-367-3388, or email idr@iowa.gov.
Submission Address Mail the completed form and payment to Compliance Services, Iowa Department of Revenue, PO Box 10456, Des Moines, IA 50306-0456.
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