Iowa Non-Resident Taxes
You are considered a nonresident if you are legal resident of another state.
Non Residents owe tax on taxable income received from all Iowa sources.
Forms
IA 126 Nonresident / Part-Year Resident Credit.
Reference
Part Year Resident
You are a part-year resident if you moved to Iowa and became a resident during the tax year or you moved out of Iowa and became a resident of another state.
If you are a Part Year Residents you must file a tax return if you earned income from any source in Iowa. You must file Form IL-1040 and Schedule NR, Nonresident and Part-Year Resident.
Forms
IA 126 Nonresident / Part-Year Resident Credit.
Reference