Moved from Washington to Iowa Mid-Year: Which State Tax Returns Do You File?
Answer
One return, filed in Iowa. Washington levies no personal income tax, so nothing is due for the part of the year you lived there. A Iowa part-year return covers the income you received after the move, with deductions and credits prorated to that period.
Last verified
This move takes you into the state income tax system rather than out of it. Washington asked nothing of you; Iowa does, from the date your residency there begins.
What you file
- 1Part-year return · IowaForm IA 1040 with Schedule IA 126
File a Iowa part-year return covering the months you lived in Iowa. Washington has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| Washington | Iowa | |
|---|---|---|
| Taxes wages | No | Yes — flat |
| Reciprocity partners | None | 1 (Form 44-016) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form IA 1040 with Schedule IA 126 |
| Part-year return | Not applicable | Form IA 1040 with Schedule IA 126 |
| Credit for other-state tax | No income tax | Form IA 130 |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Washington State Department of Revenue | Iowa Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Iowa and working in Washington gives:One part-year return — the state you left.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Washington → IowaWork state only
- Remote worker: Washington → IowaNo state income tax on your wages
- 1099 contractor: Washington → IowaClient state only, if you work there
Other Washington pairs
Questions people actually ask
I moved from Washington to Iowa mid-year. Do I have to file in both states?
One return, filed in Iowa. Washington levies no personal income tax, so nothing is due for the part of the year you lived there. A Iowa part-year return covers the income you received after the move, with deductions and credits prorated to that period.
How do I split my income between Washington and Iowa?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Washington resident belongs on the Washington return and income received afterwards on the Iowa return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Washington and Iowa rules on this page were last checked against Washington State Department of Revenue and Iowa Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Washington State Department of Revenue — individual income taxaccessed 2026-08-07
- Iowa Department of Revenue — individual income taxaccessed 2026-08-07