If you and your spouse both have income, you may pay less tax by filing status 3 or 4.

Status 2. Married Filing Joint Return

Check filing status 2 if you are married and want to report your income, deductions and exemptions together in one column. Both spouses must sign the return.

Please note:

1. You must have been husband and wife on December 31, 2003, or
2. If your spouse died during 2003 and you did not remarry during the year, you may file status 2, 3 or 4.

Status 3. Married Filing Separately On Combined Return

Check filing status 3 if you are married and want to file separately on one return. If you receive a refund, it will be made payable to both husband and wife. Both spouses must sign the return.

Taxpayers using filing status 3 or 4 may have to prorate (divide) certain items between them on the return. These items include Federal income tax refunds, additional Federal income tax paid, etc. This information is included with instructions for most lines of the return.

Status 4. Married Filing Separate Returns

Check filing status 4 if you and your spouse file separate tax returns. Write your spouse's Social Security Number, name and net income in the spaces provided at the top of the return in Step 1. The processing of refunds, alternate tax calculations, and/or low-income exemptions will be delayed without this information or supporting schedules.

Taxpayers using filing status 3 or 4 may have to prorate (divide) certain items between them on the return. These items include Federal income tax refunds, additional Federal income tax paid, etc. This information is included with instructions for each line of the return.

Nonresidents And Part-Year Residents

Nonresidents of Iowa who are married may file status 2, 3 or 4 for their Iowa return even if only one spouse had income from Iowa sources. (Please note that we can not file part-year and nonresident returns.)

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