You are an Iowa state resident for income tax purposes if any of the following applies to you.
- You maintained a permanent place of abode* within the state.
- You are domiciled** in the state.
*Establishing a permanent place of abode requires the maintenance of a home over a sufficient period of time to create a well-settled physical connection with a given locality.
** One is ‘domiciled’ in the state if the individual has all intentions to permanently or indefinitely reside in Iowa and intends to return to the state if they are temporarily away (ie: vacation or a business trip).
