Iowa Code Title X. Financial Resources [Chs. 421-454] § 422.13. Return by individual

a. The individual is claimed as a dependent on another person's return and has net income of five thousand dollars or more for the tax year from sources taxable under this subchapter.

b. The net income of a nonresident which is allocated to Iowa pursuant to section 422.8, subsection 2, is one thousand dollars or more for the tax year from sources taxable under this subchapter, unless the nonresident's total net income, as determined under section 422.5, subsection 2 or 3, does not exceed the appropriate dollar amount listed in section 422.5, subsection 2 or 3, upon which tax is not imposed. The portion of a lump sum distribution that is allocable to Iowa is included in net income for purposes of determining if the nonresident's net income allocable to Iowa is one thousand dollars or more.

c. The total net income, as determined under section 422.5, subsection 2 or 3, of a resident of this state is more than the appropriate dollar amount listed in section 422.5, subsection 2 or 3, upon which tax is not imposed.