63-011: IA 130FID 63-011 (2025)
Iowa · Iowa DOR · Used for tax years 2025
The 2025 IA 130FID is Iowa’s Fiduciary Out-of-State Tax Credit Schedule for estates and trusts. It reports income taxed by both Iowa and another jurisdiction and calculates the credit against Iowa income tax.
Who files this form
IA 130FID is used to claim the Iowa Fiduciary Out-of-State Tax Credit. Only estates or trusts with an Iowa situs and an income tax liability in another state, a local jurisdiction outside Iowa, or a foreign country may claim it.
If the estate or trust had an Iowa situs for only part of the year, it may claim the credit only for income earned while it had an Iowa situs that was also taxed by another jurisdiction.
Complete a separate IA 130FID for each jurisdiction. Separate schedules are not required for foreign taxes paid by mutual funds or other regulated investment companies.
What you'll need
Have the following information and records available, as applicable:
- The estate or trust’s name and Federal Employer Identification Number (FEIN).
- The name of the other jurisdiction that taxed income also taxed by Iowa.
- IA 1041 and Schedule A. For ESBT-only reporting, use the relevant amounts from IA 1041, Schedule E.
- Federal Schedules C and E for business income and rents, royalties, partnership, estate, or similar income.
- IA 4562A if reporting a depreciation or section 179 adjustment as other income.
- The estate or trust’s tax return filed with the other jurisdiction, showing income tax due and paid and applicable credits.
- Any schedule from a pass-through entity identifying your pro-rata share of income tax paid to another jurisdiction.
Common mistakes
- Do not claim more credit than the Iowa tax imposed on the same income taxed by the other jurisdiction.
- If reporting only the Electing Small Business Trust (ESBT) portion of income, check the box at the top of the form.
- Round the percentages on lines 13 and 21 to the nearest ten-thousandth of a percent, such as 12.3456%. Neither percentage may exceed 100.0%.
- On line 16, use tax actually due and paid, reduced by nonrefundable credits and any refundable credit for pass-through entity-level taxes. Do not include taxes merely deemed paid for the federal foreign tax credit on federal Form 1116.
- On line 17, do not use withholding or estimated tax payments. Use your reported pro-rata share of tax actually due and paid by the pass-through entity, less nonrefundable credits. A refund attributable to a refundable credit for entity-level tax also reduces the tax paid.
Questions people ask
Can this credit apply to taxes paid to a foreign country?
Yes. The credit can apply to qualifying income taxes from another state, a local jurisdiction outside Iowa, or a foreign country.
Can a part-year Iowa situs estate or trust claim the credit?
Yes, but only if income earned while it had an Iowa situs was also taxed by another jurisdiction. Part-year estates and trusts use the part-year calculation on the form.
How is the full-year credit determined?
For a full-year Iowa situs estate or trust, line 19 is the smaller of line 15 or line 18. For reporting other than ESBT-only income, this amount goes on IA 1041, line 35.
How is the part-year credit determined?
Divide line 9 by line 20 to calculate the percentage on line 21, then multiply line 18 by that percentage on line 22. The credit on line 23 is the smaller of line 15 or line 22.