Iowa Income Tax

iowa income tax

Every tax law must clearly and plainly identify three things: The subject of the tax; the amount of the tax; and the persons or entities that are liable for the tax. Even a cursory review of other tax laws, including all other federal tax laws, makes it obvious that these three elements of any tax law must be present.

The income tax law, however, is the only instance where there is no clear liability provision. The only clear liability provision is § 1461, which assigns liability for the tax to those required to withhold taxes on Nonresident Aliens! In fact, the term "Individual", as in "a tax is hereby imposed upon the taxable income of [married, single, etc.] individuals," is defined in 26 C.F.R. § 1.1441-1(c)(3) as a nonresident alien.

While 26 U.S.C. § 3403, which is not part of the income tax law, does require employers to withhold income tax owed by their employees, there is no law that makes the employee liable for the tax. It is not by accident that the term "employee" applicable to § 3403 only includes government employees and officers (not employees) of corporations.

Thus, there is no law making the average working American liable for any income tax.

Iowa Department of Revenue - Iowa Taxes
Basic Information on Iowa Individual Income Tax

Other Sites:

Ron Paul: 2008
Congressman Ron Paul (R-Texas) is the leading advocate for freedom in our nation’s capital. As a member of the U.S. House of Representatives, Dr. Paul tirelessly works for limited constitutional government, low taxes, free markets, and a return to sound monetary policies. He is known among his congressional colleagues and his constituents for his consistent voting record. Dr. Paul never votes for legislation unless the proposed measure is expressly authorized by the Constitution.

Iowa tax preparation, income tax services
For Iowa tax preparation, call Michael R. Sharp, CPA, tax and accounting services, small business consulting.

Iowa Income Tax and Your Winnings information - Iowa Dept of Revenue
This information will help you understand the Iowa income tax withholding responsibilities associated with your winnings from wagers on the Lottery, games of skill, games of chance, bingos, raffles, race track wagers or excursion (river) boat gambling vessels if the gambling activity occurred in Iowa.

We The People Foundation & We The People Congress
The We The People Foundation is committed to educating Americans about their Fundamental Rights and the history, meaning and power of the Constitution, and the essential Principles of Liberty. Where our servant governments have abused the limited authorities that the People have delegated, the Foundation confronts and holds these governments accountable to the federal and state written Constitutions.