[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-206":3},{"rec_id":4,"title":5,"text":6},"206","What is the Iowa Disability Income Exclusion?","You can exclude a portion of the disability pay you received in 2025 from your Iowa tax if you meet ALL the following conditions: \r\n\u003Cbr>\u003Cbr>\r\n\u003Cul>\r\n\u003Cli>You received disability pay.\u003C/li>\r\n\u003Cli>Your federal adjusted gross income (AGI) is below $20,200, or if you're married, your combined AGI is below $25,400 when both spouses are retired, under 65, and disabled.\u003C/li>\r\n\u003Cli>You were under 65 by the end of the tax year.\u003C/li>\r\n\u003Cli>You retired on disability and were totally and permanently disabled when you did.\u003C/li>\r\n\u003Cli>On January 1, 2025, you hadn't yet reached the age when your employer's retirement program would have required you to retire.\u003C/li>\r\n\u003Cli>You took this exclusion in a prior year and didn't choose to treat disability income as a pension for federal purposes.\u003C/li>\r\n\u003Cli>You were married at the end of the tax year and filed a joint federal income tax return for the year unless you didn't live with your spouse at any point during the year.\u003C/li>\r\n\u003C/ul>\r\nTo find out how much disability to exclude, complete \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=12&form=ia_2440.pdf\" target=\"_blank\">Form IA 2440\u003Cspan class=\"append_pdf\">\u003C/span>\u003C/a>. \u003Ci>Form IA 2440\u003C/i> includes a doctor's statement confirming your total and permanent disability, which must be signed by a physician. \r\n\u003Cbr>\u003Cbr>\r\nWhen you file your return, you'll need to mail \u003Ci>Form IA 2440\u003C/i>, completed and signed by a doctor, to the Iowa Department of Revenue. Not doing this may lead to processing delays.",1777391530492]