41-027: Iowa Counties, School District Numbers, Income Surtax Rates 41-027 (2025)
Iowa · Iowa DOR · Used for tax years 2025
This reference lists Iowa counties, school district numbers, and surtax rates for 2025. Rates for residents of Appanoose, Cass, Pocahontas, Sac, Shelby, and Winnebago counties include a 1 percent local option surtax for Emergency Medical Services.
How to file
The form directs you to revenue.iowa.gov for e-file information.
Common mistakes
- Remember that the listed rates for residents of Appanoose, Cass, Pocahontas, Sac, Shelby, and Winnebago counties already include a 1 percent local option surtax for Emergency Medical Services.
- If you are a nonresident or part-year resident, follow the form's reminder to see Step 1 of the IA 1040 booklet or the IA 1040 expanded instructions at revenue.iowa.gov for more information.
Questions people ask
What information does this form list?
It lists Iowa counties, school district numbers, and surtax rates for tax year 2025.
What does the asterisk next to certain counties mean?
Rates for residents of Appanoose, Cass, Pocahontas, Sac, Shelby, and Winnebago counties include a 1 percent local option surtax for Emergency Medical Services.
Where can nonresidents and part-year residents find more information?
See Step 1 of the IA 1040 booklet or the IA 1040 expanded instructions at revenue.iowa.gov.