All individuals, estates and trusts that had one or more of the adjustments or preferences in Part I must complete form IA 6251 to see if they owe Iowa minimum tax. Taxpayers may have an Iowa minimum tax liability even if they owed no Federal minimum tax. All taxpayers with a tax preference item or adjustment are to attach this form to their IA 1040, even if there is no Iowa minimum tax. Nonresidents who have a liability for Iowa minimum tax are required to file an Iowa return even if they have no regular Iowa income tax liability.
Married filing separate filers: Each spouse having tax preferences and adjustments needs to complete an IA 6251.
| Form name | Instructions | Form |
|---|---|---|
| 2007 Iowa Tax Form IA-6251 - Minimum Tax Computation | ||
| 2006 Iowa Tax Form IA-6251 - Minimum Tax Computation | - | |
| 2005 Iowa Tax Form IA-6251 - Minimum Tax Computation | - |


