diff --git a/.changelog/46869.txt b/.changelog/46869.txt
new file mode 100644
index 000000000000..97e560cb0c43
--- /dev/null
+++ b/.changelog/46869.txt
@@ -0,0 +1,6 @@
+```release-note:new-list-resource
+aws_iam_user
+```
+```release-note:enhancement
+resource/aws_iam_user: Add resource identity support
+```
diff --git a/internal/service/iam/service_package_gen.go b/internal/service/iam/service_package_gen.go
index 5fadf6fb6ed1..dfd3cdca003d 100644
--- a/internal/service/iam/service_package_gen.go
+++ b/internal/service/iam/service_package_gen.go
@@ -407,6 +407,12 @@ func (p *servicePackage) SDKResources(ctx context.Context) []*inttypes.ServicePa
 				ResourceType:        "User",
 			}),
 			Region: unique.Make(inttypes.ResourceRegionDisabled()),
+			Identity: inttypes.GlobalSingleParameterIdentity(names.AttrName,
+				inttypes.WithMutableIdentity(),
+			),
+			Import: inttypes.SDKv2Import{
+				WrappedImport: true,
+			},
 		},
 		{
 			Factory:  resourceUserGroupMembership,
@@ -495,6 +501,19 @@ func (p *servicePackage) SDKListResources(ctx context.Context) iter.Seq[*inttype
 				inttypes.StringIdentityAttribute("policy_arn", true),
 			}),
 		},
+		{
+			Factory:  newUserResourceAsListResource,
+			TypeName: "aws_iam_user",
+			Name:     "User",
+			Region:   unique.Make(inttypes.ResourceRegionDisabled()),
+			Tags: unique.Make(inttypes.ServicePackageResourceTags{
+				IdentifierAttribute: names.AttrID,
+				ResourceType:        "User",
+			}),
+			Identity: inttypes.GlobalSingleParameterIdentity(names.AttrName,
+				inttypes.WithMutableIdentity(),
+			),
+		},
 	})
 }
 
diff --git a/internal/service/iam/testdata/User/basic/main_gen.tf b/internal/service/iam/testdata/User/basic/main_gen.tf
new file mode 100644
index 000000000000..8ebab2776d8e
--- /dev/null
+++ b/internal/service/iam/testdata/User/basic/main_gen.tf
@@ -0,0 +1,12 @@
+# Copyright IBM Corp. 2014, 2026
+# SPDX-License-Identifier: MPL-2.0
+
+resource "aws_iam_user" "test" {
+  name = var.rName
+}
+
+variable "rName" {
+  description = "Name for resource"
+  type        = string
+  nullable    = false
+}
diff --git a/internal/service/iam/testdata/User/basic_v6.35.1/main_gen.tf b/internal/service/iam/testdata/User/basic_v6.35.1/main_gen.tf
new file mode 100644
index 000000000000..38e8a0af104f
--- /dev/null
+++ b/internal/service/iam/testdata/User/basic_v6.35.1/main_gen.tf
@@ -0,0 +1,22 @@
+# Copyright IBM Corp. 2014, 2026
+# SPDX-License-Identifier: MPL-2.0
+
+resource "aws_iam_user" "test" {
+  name = var.rName
+}
+
+variable "rName" {
+  description = "Name for resource"
+  type        = string
+  nullable    = false
+}
+terraform {
+  required_providers {
+    aws = {
+      source  = "hashicorp/aws"
+      version = "6.35.1"
+    }
+  }
+}
+
+provider "aws" {}
diff --git a/internal/service/iam/testdata/User/list_basic/main.tf b/internal/service/iam/testdata/User/list_basic/main.tf
new file mode 100644
index 000000000000..8bdd225b5859
--- /dev/null
+++ b/internal/service/iam/testdata/User/list_basic/main.tf
@@ -0,0 +1,20 @@
+# Copyright IBM Corp. 2014, 2026
+# SPDX-License-Identifier: MPL-2.0
+
+resource "aws_iam_user" "test" {
+  count = var.resource_count
+
+  name = "${var.rName}-${count.index}"
+}
+
+variable "rName" {
+  description = "Name for resource"
+  type        = string
+  nullable    = false
+}
+
+variable "resource_count" {
+  description = "Number of resources to create"
+  type        = number
+  nullable    = false
+}
diff --git a/internal/service/iam/testdata/User/list_basic/query.tfquery.hcl b/internal/service/iam/testdata/User/list_basic/query.tfquery.hcl
new file mode 100644
index 000000000000..300de6344518
--- /dev/null
+++ b/internal/service/iam/testdata/User/list_basic/query.tfquery.hcl
@@ -0,0 +1,6 @@
+# Copyright IBM Corp. 2014, 2026
+# SPDX-License-Identifier: MPL-2.0
+
+list "aws_iam_user" "test" {
+  provider = aws
+}
diff --git a/internal/service/iam/testdata/User/list_include_resource/main.tf b/internal/service/iam/testdata/User/list_include_resource/main.tf
new file mode 100644
index 000000000000..171e1af513c8
--- /dev/null
+++ b/internal/service/iam/testdata/User/list_include_resource/main.tf
@@ -0,0 +1,28 @@
+# Copyright IBM Corp. 2014, 2026
+# SPDX-License-Identifier: MPL-2.0
+
+resource "aws_iam_user" "test" {
+  count = var.resource_count
+
+  name = "${var.rName}-${count.index}"
+
+  tags = var.resource_tags
+}
+
+variable "rName" {
+  description = "Name for resource"
+  type        = string
+  nullable    = false
+}
+
+variable "resource_count" {
+  description = "Number of resources to create"
+  type        = number
+  nullable    = false
+}
+
+variable "resource_tags" {
+  description = "Tags to set on resource"
+  type        = map(string)
+  nullable    = false
+}
diff --git a/internal/service/iam/testdata/User/list_include_resource/query.tfquery.hcl b/internal/service/iam/testdata/User/list_include_resource/query.tfquery.hcl
new file mode 100644
index 000000000000..bb2907d13d8a
--- /dev/null
+++ b/internal/service/iam/testdata/User/list_include_resource/query.tfquery.hcl
@@ -0,0 +1,8 @@
+# Copyright IBM Corp. 2014, 2026
+# SPDX-License-Identifier: MPL-2.0
+
+list "aws_iam_user" "test" {
+  provider = aws
+
+  include_resource = true
+}
diff --git a/internal/service/iam/testdata/User/list_path_prefix/main.tf b/internal/service/iam/testdata/User/list_path_prefix/main.tf
new file mode 100644
index 000000000000..fafd27ed2275
--- /dev/null
+++ b/internal/service/iam/testdata/User/list_path_prefix/main.tf
@@ -0,0 +1,40 @@
+# Copyright IBM Corp. 2014, 2026
+# SPDX-License-Identifier: MPL-2.0
+
+resource "aws_iam_user" "expected" {
+  count = var.resource_count
+
+  name = "${var.rName}-${count.index}"
+  path = var.expected_path_name
+}
+
+resource "aws_iam_user" "not_expected" {
+  count = var.resource_count
+
+  name = "${var.rName}-other-${count.index}"
+  path = var.other_path_name
+}
+
+variable "rName" {
+  description = "Name for resource"
+  type        = string
+  nullable    = false
+}
+
+variable "resource_count" {
+  description = "Number of resources to create"
+  type        = number
+  nullable    = false
+}
+
+variable "expected_path_name" {
+  description = "Path name for expected resources"
+  type        = string
+  nullable    = false
+}
+
+variable "other_path_name" {
+  description = "Path name for non-expected resources"
+  type        = string
+  nullable    = false
+}
diff --git a/internal/service/iam/testdata/User/list_path_prefix/query.tfquery.hcl b/internal/service/iam/testdata/User/list_path_prefix/query.tfquery.hcl
new file mode 100644
index 000000000000..252f8b568285
--- /dev/null
+++ b/internal/service/iam/testdata/User/list_path_prefix/query.tfquery.hcl
@@ -0,0 +1,10 @@
+# Copyright IBM Corp. 2014, 2026
+# SPDX-License-Identifier: MPL-2.0
+
+list "aws_iam_user" "test" {
+  provider = aws
+
+  config {
+    path_prefix = var.expected_path_name
+  }
+}
diff --git a/internal/service/iam/user.go b/internal/service/iam/user.go
index b9d4b2c0a8c6..6ae144f7ce0a 100644
--- a/internal/service/iam/user.go
+++ b/internal/service/iam/user.go
@@ -29,8 +29,13 @@ import (
 )
 
 // @SDKResource("aws_iam_user", name="User")
+// @IdentityAttribute("name")
+// @MutableIdentity
 // @Tags(identifierAttribute="id", resourceType="User")
-// @Testing(existsType="github.com/aws/aws-sdk-go-v2/service/iam/types;types.User", importIgnore="force_destroy")
+// @Testing(existsType="github.com/aws/aws-sdk-go-v2/service/iam/types;types.User")
+// @Testing(importIgnore="force_destroy")
+// @Testing(plannableImportAction="NoOp")
+// @Testing(preIdentityVersion="v6.35.1")
 func resourceUser() *schema.Resource {
 	return &schema.Resource{
 		CreateWithoutTimeout: resourceUserCreate,
@@ -38,10 +43,6 @@ func resourceUser() *schema.Resource {
 		UpdateWithoutTimeout: resourceUserUpdate,
 		DeleteWithoutTimeout: resourceUserDelete,
 
-		Importer: &schema.ResourceImporter{
-			StateContext: schema.ImportStatePassthroughContext,
-		},
-
 		Schema: map[string]*schema.Schema{
 			names.AttrARN: {
 				Type:     schema.TypeString,
@@ -156,16 +157,7 @@ func resourceUserRead(ctx context.Context, d *schema.ResourceData, meta any) dia
 		return sdkdiag.AppendErrorf(diags, "reading IAM User (%s): %s", d.Id(), err)
 	}
 
-	d.Set(names.AttrARN, user.Arn)
-	d.Set(names.AttrName, user.UserName)
-	d.Set(names.AttrPath, user.Path)
-	if user.PermissionsBoundary != nil {
-		d.Set("permissions_boundary", user.PermissionsBoundary.PermissionsBoundaryArn)
-	} else {
-		d.Set("permissions_boundary", nil)
-	}
-	d.Set("unique_id", user.UserId)
-
+	resourceUserFlatten(user, d)
 	setTagsOut(ctx, user.Tags)
 
 	return diags
@@ -666,3 +658,15 @@ func retryCreateUser(ctx context.Context, conn *iam.Client, input *iam.CreateUse
 
 	return output, err
 }
+
+func resourceUserFlatten(user *awstypes.User, d *schema.ResourceData) {
+	d.Set(names.AttrARN, user.Arn)
+	d.Set(names.AttrName, user.UserName)
+	d.Set(names.AttrPath, user.Path)
+	if user.PermissionsBoundary != nil {
+		d.Set("permissions_boundary", user.PermissionsBoundary.PermissionsBoundaryArn)
+	} else {
+		d.Set("permissions_boundary", nil)
+	}
+	d.Set("unique_id", user.UserId)
+}
diff --git a/internal/service/iam/user_identity_gen_test.go b/internal/service/iam/user_identity_gen_test.go
new file mode 100644
index 000000000000..827cf61d84e9
--- /dev/null
+++ b/internal/service/iam/user_identity_gen_test.go
@@ -0,0 +1,222 @@
+// Copyright IBM Corp. 2014, 2026
+// SPDX-License-Identifier: MPL-2.0
+
+// Code generated by internal/generate/identitytests/main.go; DO NOT EDIT.
+
+package iam_test
+
+import (
+	"testing"
+
+	"github.com/aws/aws-sdk-go-v2/service/iam/types"
+	"github.com/hashicorp/terraform-plugin-testing/config"
+	"github.com/hashicorp/terraform-plugin-testing/helper/resource"
+	"github.com/hashicorp/terraform-plugin-testing/knownvalue"
+	"github.com/hashicorp/terraform-plugin-testing/plancheck"
+	"github.com/hashicorp/terraform-plugin-testing/statecheck"
+	"github.com/hashicorp/terraform-plugin-testing/tfjsonpath"
+	"github.com/hashicorp/terraform-plugin-testing/tfversion"
+	"github.com/hashicorp/terraform-provider-aws/internal/acctest"
+	tfknownvalue "github.com/hashicorp/terraform-provider-aws/internal/acctest/knownvalue"
+	tfstatecheck "github.com/hashicorp/terraform-provider-aws/internal/acctest/statecheck"
+	"github.com/hashicorp/terraform-provider-aws/names"
+)
+
+func TestAccIAMUser_Identity_basic(t *testing.T) {
+	ctx := acctest.Context(t)
+
+	var v types.User
+	resourceName := "aws_iam_user.test"
+	rName := acctest.RandomWithPrefix(t, acctest.ResourcePrefix)
+
+	acctest.ParallelTest(ctx, t, resource.TestCase{
+		TerraformVersionChecks: []tfversion.TerraformVersionCheck{
+			tfversion.SkipBelow(tfversion.Version1_12_0),
+		},
+		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		ErrorCheck:               acctest.ErrorCheck(t, names.IAMServiceID),
+		CheckDestroy:             testAccCheckUserDestroy(ctx, t),
+		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
+		Steps: []resource.TestStep{
+			// Step 1: Setup
+			{
+				ConfigDirectory: config.StaticDirectory("testdata/User/basic/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName: config.StringVariable(rName),
+				},
+				Check: resource.ComposeAggregateTestCheckFunc(
+					testAccCheckUserExists(ctx, t, resourceName, &v),
+				),
+				ConfigStateChecks: []statecheck.StateCheck{
+					statecheck.ExpectIdentity(resourceName, map[string]knownvalue.Check{
+						names.AttrAccountID: tfknownvalue.AccountID(),
+						names.AttrName:      knownvalue.NotNull(),
+					}),
+					statecheck.ExpectIdentityValueMatchesState(resourceName, tfjsonpath.New(names.AttrName)),
+				},
+			},
+
+			// Step 2: Import command
+			{
+				ConfigDirectory: config.StaticDirectory("testdata/User/basic/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName: config.StringVariable(rName),
+				},
+				ImportStateKind:   resource.ImportCommandWithID,
+				ResourceName:      resourceName,
+				ImportState:       true,
+				ImportStateVerify: true,
+				ImportStateVerifyIgnore: []string{
+					names.AttrForceDestroy,
+				},
+			},
+
+			// Step 3: Import block with Import ID
+			{
+				ConfigDirectory: config.StaticDirectory("testdata/User/basic/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName: config.StringVariable(rName),
+				},
+				ResourceName:    resourceName,
+				ImportState:     true,
+				ImportStateKind: resource.ImportBlockWithID,
+				ImportPlanChecks: resource.ImportPlanChecks{
+					PreApply: []plancheck.PlanCheck{
+						plancheck.ExpectKnownValue(resourceName, tfjsonpath.New(names.AttrName), knownvalue.NotNull()),
+					},
+				},
+			},
+
+			// Step 4: Import block with Resource Identity
+			{
+				ConfigDirectory: config.StaticDirectory("testdata/User/basic/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName: config.StringVariable(rName),
+				},
+				ResourceName:    resourceName,
+				ImportState:     true,
+				ImportStateKind: resource.ImportBlockWithResourceIdentity,
+				ImportPlanChecks: resource.ImportPlanChecks{
+					PreApply: []plancheck.PlanCheck{
+						plancheck.ExpectKnownValue(resourceName, tfjsonpath.New(names.AttrName), knownvalue.NotNull()),
+					},
+				},
+			},
+		},
+	})
+}
+
+// Resource Identity was added after v6.35.1
+func TestAccIAMUser_Identity_ExistingResource_basic(t *testing.T) {
+	ctx := acctest.Context(t)
+
+	var v types.User
+	resourceName := "aws_iam_user.test"
+	rName := acctest.RandomWithPrefix(t, acctest.ResourcePrefix)
+
+	acctest.ParallelTest(ctx, t, resource.TestCase{
+		TerraformVersionChecks: []tfversion.TerraformVersionCheck{
+			tfversion.SkipBelow(tfversion.Version1_12_0),
+		},
+		PreCheck:     func() { acctest.PreCheck(ctx, t) },
+		ErrorCheck:   acctest.ErrorCheck(t, names.IAMServiceID),
+		CheckDestroy: testAccCheckUserDestroy(ctx, t),
+		Steps: []resource.TestStep{
+			// Step 1: Create pre-Identity
+			{
+				ConfigDirectory: config.StaticDirectory("testdata/User/basic_v6.35.1/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName: config.StringVariable(rName),
+				},
+				Check: resource.ComposeAggregateTestCheckFunc(
+					testAccCheckUserExists(ctx, t, resourceName, &v),
+				),
+				ConfigStateChecks: []statecheck.StateCheck{
+					tfstatecheck.ExpectNoIdentity(resourceName),
+				},
+			},
+
+			// Step 2: Current version
+			{
+				ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
+				ConfigDirectory:          config.StaticDirectory("testdata/User/basic/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName: config.StringVariable(rName),
+				},
+				ConfigPlanChecks: resource.ConfigPlanChecks{
+					PreApply: []plancheck.PlanCheck{
+						plancheck.ExpectResourceAction(resourceName, plancheck.ResourceActionNoop),
+					},
+					PostApplyPostRefresh: []plancheck.PlanCheck{
+						plancheck.ExpectResourceAction(resourceName, plancheck.ResourceActionNoop),
+					},
+				},
+				ConfigStateChecks: []statecheck.StateCheck{
+					statecheck.ExpectIdentity(resourceName, map[string]knownvalue.Check{
+						names.AttrAccountID: tfknownvalue.AccountID(),
+						names.AttrName:      knownvalue.NotNull(),
+					}),
+					statecheck.ExpectIdentityValueMatchesState(resourceName, tfjsonpath.New(names.AttrName)),
+				},
+			},
+		},
+	})
+}
+
+// Resource Identity was added after v6.35.1
+func TestAccIAMUser_Identity_ExistingResource_noRefreshNoChange(t *testing.T) {
+	ctx := acctest.Context(t)
+
+	var v types.User
+	resourceName := "aws_iam_user.test"
+	rName := acctest.RandomWithPrefix(t, acctest.ResourcePrefix)
+
+	acctest.ParallelTest(ctx, t, resource.TestCase{
+		TerraformVersionChecks: []tfversion.TerraformVersionCheck{
+			tfversion.SkipBelow(tfversion.Version1_12_0),
+		},
+		PreCheck:     func() { acctest.PreCheck(ctx, t) },
+		ErrorCheck:   acctest.ErrorCheck(t, names.IAMServiceID),
+		CheckDestroy: testAccCheckUserDestroy(ctx, t),
+		AdditionalCLIOptions: &resource.AdditionalCLIOptions{
+			Plan: resource.PlanOptions{
+				NoRefresh: true,
+			},
+		},
+		Steps: []resource.TestStep{
+			// Step 1: Create pre-Identity
+			{
+				ConfigDirectory: config.StaticDirectory("testdata/User/basic_v6.35.1/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName: config.StringVariable(rName),
+				},
+				Check: resource.ComposeAggregateTestCheckFunc(
+					testAccCheckUserExists(ctx, t, resourceName, &v),
+				),
+				ConfigStateChecks: []statecheck.StateCheck{
+					tfstatecheck.ExpectNoIdentity(resourceName),
+				},
+			},
+
+			// Step 2: Current version
+			{
+				ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
+				ConfigDirectory:          config.StaticDirectory("testdata/User/basic/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName: config.StringVariable(rName),
+				},
+				ConfigPlanChecks: resource.ConfigPlanChecks{
+					PreApply: []plancheck.PlanCheck{
+						plancheck.ExpectResourceAction(resourceName, plancheck.ResourceActionNoop),
+					},
+					PostApplyPostRefresh: []plancheck.PlanCheck{
+						plancheck.ExpectResourceAction(resourceName, plancheck.ResourceActionNoop),
+					},
+				},
+				ConfigStateChecks: []statecheck.StateCheck{
+					tfstatecheck.ExpectNoIdentity(resourceName),
+				},
+			},
+		},
+	})
+}
diff --git a/internal/service/iam/user_list.go b/internal/service/iam/user_list.go
new file mode 100644
index 000000000000..e61e5f6273f2
--- /dev/null
+++ b/internal/service/iam/user_list.go
@@ -0,0 +1,129 @@
+// Copyright IBM Corp. 2014, 2026
+// SPDX-License-Identifier: MPL-2.0
+
+package iam
+
+import (
+	"context"
+	"fmt"
+	"iter"
+
+	"github.com/aws/aws-sdk-go-v2/aws"
+	"github.com/aws/aws-sdk-go-v2/service/iam"
+	awstypes "github.com/aws/aws-sdk-go-v2/service/iam/types"
+	"github.com/hashicorp/terraform-plugin-framework/list"
+	listschema "github.com/hashicorp/terraform-plugin-framework/list/schema"
+	"github.com/hashicorp/terraform-plugin-framework/schema/validator"
+	"github.com/hashicorp/terraform-plugin-framework/types"
+	"github.com/hashicorp/terraform-plugin-log/tflog"
+	"github.com/hashicorp/terraform-provider-aws/internal/errs/fwdiag"
+	"github.com/hashicorp/terraform-provider-aws/internal/framework"
+	"github.com/hashicorp/terraform-provider-aws/internal/logging"
+	inttypes "github.com/hashicorp/terraform-provider-aws/internal/types"
+	"github.com/hashicorp/terraform-provider-aws/names"
+)
+
+// @SDKListResource("aws_iam_user")
+func newUserResourceAsListResource() inttypes.ListResourceForSDK {
+	l := userListResource{}
+	l.SetResourceSchema(resourceUser())
+	return &l
+}
+
+var _ list.ListResource = &userListResource{}
+
+type userListResource struct {
+	framework.ListResourceWithSDKv2Resource
+}
+
+type listUserModel struct {
+	PathPrefix types.String `tfsdk:"path_prefix"`
+}
+
+func (l *userListResource) ListResourceConfigSchema(ctx context.Context, request list.ListResourceSchemaRequest, response *list.ListResourceSchemaResponse) {
+	response.Schema = listschema.Schema{
+		Attributes: map[string]listschema.Attribute{
+			"path_prefix": listschema.StringAttribute{
+				Optional:    true,
+				Description: "Path prefix on which to filter user names.",
+				Validators: []validator.String{
+					validPolicyPathFramework,
+				},
+			},
+		},
+	}
+}
+
+func (l *userListResource) List(ctx context.Context, request list.ListRequest, stream *list.ListResultsStream) {
+	conn := l.Meta().IAMClient(ctx)
+
+	var query listUserModel
+	if request.Config.Raw.IsKnown() && !request.Config.Raw.IsNull() {
+		if diags := request.Config.Get(ctx, &query); diags.HasError() {
+			stream.Results = list.ListResultsStreamDiagnostics(diags)
+			return
+		}
+	}
+
+	pathPrefix := query.PathPrefix.ValueString()
+
+	tflog.Info(ctx, "Listing Resources", map[string]any{
+		logging.ResourceAttributeKey("path_prefix"): pathPrefix,
+	})
+
+	stream.Results = func(yield func(list.ListResult) bool) {
+		input := iam.ListUsersInput{
+			PathPrefix: query.PathPrefix.ValueStringPointer(),
+		}
+		for item, err := range listUsers(ctx, conn, &input) {
+			if err != nil {
+				result := fwdiag.NewListResultErrorDiagnostic(err)
+				yield(result)
+				return
+			}
+			name := aws.ToString(item.UserName)
+			ctx := tflog.SetField(ctx, logging.ResourceAttributeKey(names.AttrName), name)
+
+			result := request.NewListResult(ctx)
+
+			rd := l.ResourceData()
+			rd.SetId(name)
+			rd.Set(names.AttrName, name)
+
+			if request.IncludeResource {
+				resourceUserFlatten(&item, rd)
+			}
+
+			result.DisplayName = aws.ToString(item.UserName)
+
+			l.SetResult(ctx, l.Meta(), request.IncludeResource, rd, &result)
+			if result.Diagnostics.HasError() {
+				yield(result)
+				return
+			}
+
+			if !yield(result) {
+				return
+			}
+		}
+	}
+}
+
+func listUsers(ctx context.Context, conn *iam.Client, input *iam.ListUsersInput) iter.Seq2[awstypes.User, error] {
+	return func(yield func(awstypes.User, error) bool) {
+		pages := iam.NewListUsersPaginator(conn, input)
+		for pages.HasMorePages() {
+			page, err := pages.NextPage(ctx)
+			if err != nil {
+				yield(awstypes.User{}, fmt.Errorf("listing IAM User resources: %w", err))
+				return
+			}
+
+			for _, item := range page.Users {
+				if !yield(item, nil) {
+					return
+				}
+			}
+		}
+	}
+}
diff --git a/internal/service/iam/user_list_test.go b/internal/service/iam/user_list_test.go
new file mode 100644
index 000000000000..c722a5d5f38f
--- /dev/null
+++ b/internal/service/iam/user_list_test.go
@@ -0,0 +1,223 @@
+// Copyright IBM Corp. 2014, 2026
+// SPDX-License-Identifier: MPL-2.0
+
+package iam_test
+
+import (
+	"testing"
+
+	"github.com/hashicorp/terraform-plugin-testing/config"
+	"github.com/hashicorp/terraform-plugin-testing/helper/resource"
+	"github.com/hashicorp/terraform-plugin-testing/knownvalue"
+	"github.com/hashicorp/terraform-plugin-testing/querycheck"
+	"github.com/hashicorp/terraform-plugin-testing/statecheck"
+	"github.com/hashicorp/terraform-plugin-testing/tfjsonpath"
+	"github.com/hashicorp/terraform-plugin-testing/tfversion"
+	"github.com/hashicorp/terraform-provider-aws/internal/acctest"
+	tfknownvalue "github.com/hashicorp/terraform-provider-aws/internal/acctest/knownvalue"
+	tfquerycheck "github.com/hashicorp/terraform-provider-aws/internal/acctest/querycheck"
+	tfqueryfilter "github.com/hashicorp/terraform-provider-aws/internal/acctest/queryfilter"
+	tfstatecheck "github.com/hashicorp/terraform-provider-aws/internal/acctest/statecheck"
+	"github.com/hashicorp/terraform-provider-aws/names"
+)
+
+func TestAccIAMUser_List_basic(t *testing.T) {
+	ctx := acctest.Context(t)
+
+	resourceName1 := "aws_iam_user.test[0]"
+	resourceName2 := "aws_iam_user.test[1]"
+	rName := acctest.RandomWithPrefix(t, acctest.ResourcePrefix)
+
+	identity1 := tfstatecheck.Identity()
+	identity2 := tfstatecheck.Identity()
+
+	acctest.ParallelTest(ctx, t, resource.TestCase{
+		TerraformVersionChecks: []tfversion.TerraformVersionCheck{
+			tfversion.SkipBelow(tfversion.Version1_14_0),
+		},
+		PreCheck: func() {
+			acctest.PreCheck(ctx, t)
+		},
+		ErrorCheck:               acctest.ErrorCheck(t, names.IAMServiceID),
+		CheckDestroy:             testAccCheckUserDestroy(ctx, t),
+		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
+		Steps: []resource.TestStep{
+			// Step 1: Setup
+			{
+				ConfigDirectory: config.StaticDirectory("testdata/User/list_basic/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName:  config.StringVariable(rName),
+					"resource_count": config.IntegerVariable(2),
+				},
+				ConfigStateChecks: []statecheck.StateCheck{
+					identity1.GetIdentity(resourceName1),
+					statecheck.ExpectKnownValue(resourceName1, tfjsonpath.New(names.AttrName), knownvalue.StringExact(rName+"-0")),
+
+					identity2.GetIdentity(resourceName2),
+					statecheck.ExpectKnownValue(resourceName2, tfjsonpath.New(names.AttrName), knownvalue.StringExact(rName+"-1")),
+				},
+			},
+
+			// Step 2: Query
+			{
+				Query:           true,
+				ConfigDirectory: config.StaticDirectory("testdata/User/list_basic/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName:  config.StringVariable(rName),
+					"resource_count": config.IntegerVariable(2),
+				},
+				QueryResultChecks: []querycheck.QueryResultCheck{
+					tfquerycheck.ExpectIdentityFunc("aws_iam_user.test", identity1.Checks()),
+					querycheck.ExpectResourceDisplayName("aws_iam_user.test", tfqueryfilter.ByResourceIdentityFunc(identity1.Checks()), knownvalue.StringExact(rName+"-0")),
+					tfquerycheck.ExpectNoResourceObject("aws_iam_user.test", tfqueryfilter.ByResourceIdentityFunc(identity1.Checks())),
+
+					tfquerycheck.ExpectIdentityFunc("aws_iam_user.test", identity2.Checks()),
+					querycheck.ExpectResourceDisplayName("aws_iam_user.test", tfqueryfilter.ByResourceIdentityFunc(identity2.Checks()), knownvalue.StringExact(rName+"-1")),
+					tfquerycheck.ExpectNoResourceObject("aws_iam_user.test", tfqueryfilter.ByResourceIdentityFunc(identity2.Checks())),
+				},
+			},
+		},
+	})
+}
+
+func TestAccIAMUser_List_includeResource(t *testing.T) {
+	ctx := acctest.Context(t)
+
+	resourceName1 := "aws_iam_user.test[0]"
+	rName := acctest.RandomWithPrefix(t, acctest.ResourcePrefix)
+
+	identity1 := tfstatecheck.Identity()
+
+	acctest.ParallelTest(ctx, t, resource.TestCase{
+		TerraformVersionChecks: []tfversion.TerraformVersionCheck{
+			tfversion.SkipBelow(tfversion.Version1_14_0),
+		},
+		PreCheck: func() {
+			acctest.PreCheck(ctx, t)
+		},
+		ErrorCheck:               acctest.ErrorCheck(t, names.IAMServiceID),
+		CheckDestroy:             testAccCheckUserDestroy(ctx, t),
+		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
+		Steps: []resource.TestStep{
+			// Step 1: Setup
+			{
+				ConfigDirectory: config.StaticDirectory("testdata/User/list_include_resource/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName:  config.StringVariable(rName),
+					"resource_count": config.IntegerVariable(1),
+					acctest.CtResourceTags: config.MapVariable(map[string]config.Variable{
+						acctest.CtKey1: config.StringVariable(acctest.CtValue1),
+					}),
+				},
+				ConfigStateChecks: []statecheck.StateCheck{
+					identity1.GetIdentity(resourceName1),
+					statecheck.ExpectKnownValue(resourceName1, tfjsonpath.New(names.AttrName), knownvalue.StringExact(rName+"-0")),
+				},
+			},
+
+			// Step 2: Query
+			{
+				Query:           true,
+				ConfigDirectory: config.StaticDirectory("testdata/User/list_include_resource/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName:  config.StringVariable(rName),
+					"resource_count": config.IntegerVariable(1),
+					acctest.CtResourceTags: config.MapVariable(map[string]config.Variable{
+						acctest.CtKey1: config.StringVariable(acctest.CtValue1),
+					}),
+				},
+				QueryResultChecks: []querycheck.QueryResultCheck{
+					tfquerycheck.ExpectIdentityFunc("aws_iam_user.test", identity1.Checks()),
+					querycheck.ExpectResourceDisplayName("aws_iam_user.test", tfqueryfilter.ByResourceIdentityFunc(identity1.Checks()), knownvalue.StringExact(rName+"-0")),
+					querycheck.ExpectResourceKnownValues("aws_iam_user.test", tfqueryfilter.ByResourceIdentityFunc(identity1.Checks()), []querycheck.KnownValueCheck{
+						tfquerycheck.KnownValueCheck(tfjsonpath.New(names.AttrARN), tfknownvalue.GlobalARNExact("iam", "user/"+rName+"-0")),
+						tfquerycheck.KnownValueCheck(tfjsonpath.New(names.AttrForceDestroy), knownvalue.Null()),
+						tfquerycheck.KnownValueCheck(tfjsonpath.New(names.AttrID), knownvalue.StringExact(rName+"-0")),
+						tfquerycheck.KnownValueCheck(tfjsonpath.New(names.AttrName), knownvalue.StringExact(rName+"-0")),
+						tfquerycheck.KnownValueCheck(tfjsonpath.New(names.AttrPath), knownvalue.StringExact("/")),
+						tfquerycheck.KnownValueCheck(tfjsonpath.New("permissions_boundary"), knownvalue.NotNull()),
+						tfquerycheck.KnownValueCheck(tfjsonpath.New("unique_id"), knownvalue.NotNull()),
+						tfquerycheck.KnownValueCheck(tfjsonpath.New(names.AttrTags), knownvalue.MapExact(map[string]knownvalue.Check{
+							acctest.CtKey1: knownvalue.StringExact(acctest.CtValue1),
+						})),
+						tfquerycheck.KnownValueCheck(tfjsonpath.New(names.AttrTagsAll), knownvalue.MapExact(map[string]knownvalue.Check{
+							acctest.CtKey1: knownvalue.StringExact(acctest.CtValue1),
+						})),
+					}),
+				},
+			},
+		},
+	})
+}
+
+func TestAccIAMUser_List_pathPrefix(t *testing.T) {
+	ctx := acctest.Context(t)
+
+	resourceNameExpected1 := "aws_iam_user.expected[0]"
+	resourceNameExpected2 := "aws_iam_user.expected[1]"
+	resourceNameNotExpected1 := "aws_iam_user.not_expected[0]"
+	resourceNameNotExpected2 := "aws_iam_user.not_expected[1]"
+
+	rName := acctest.RandomWithPrefix(t, acctest.ResourcePrefix)
+	rPathName := "/" + acctest.RandomWithPrefix(t, acctest.ResourcePrefix) + "/"
+	rOtherPathName := "/" + acctest.RandomWithPrefix(t, acctest.ResourcePrefix) + "/"
+
+	identityExpected1 := tfstatecheck.Identity()
+	identityExpected2 := tfstatecheck.Identity()
+	identityNotExpected1 := tfstatecheck.Identity()
+	identityNotExpected2 := tfstatecheck.Identity()
+
+	acctest.ParallelTest(ctx, t, resource.TestCase{
+		TerraformVersionChecks: []tfversion.TerraformVersionCheck{
+			tfversion.SkipBelow(tfversion.Version1_14_0),
+		},
+		PreCheck: func() {
+			acctest.PreCheck(ctx, t)
+		},
+		ErrorCheck:               acctest.ErrorCheck(t, names.IAMServiceID),
+		CheckDestroy:             testAccCheckUserDestroy(ctx, t),
+		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
+		Steps: []resource.TestStep{
+			// Step 1: Setup
+			{
+				ConfigDirectory: config.StaticDirectory("testdata/User/list_path_prefix/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName:      config.StringVariable(rName),
+					"resource_count":     config.IntegerVariable(2),
+					"expected_path_name": config.StringVariable(rPathName),
+					"other_path_name":    config.StringVariable(rOtherPathName),
+				},
+				ConfigStateChecks: []statecheck.StateCheck{
+					identityExpected1.GetIdentity(resourceNameExpected1),
+					statecheck.ExpectKnownValue(resourceNameExpected1, tfjsonpath.New(names.AttrName), knownvalue.StringExact(rName+"-0")),
+
+					identityExpected2.GetIdentity(resourceNameExpected2),
+					statecheck.ExpectKnownValue(resourceNameExpected2, tfjsonpath.New(names.AttrName), knownvalue.StringExact(rName+"-1")),
+
+					identityNotExpected1.GetIdentity(resourceNameNotExpected1),
+					statecheck.ExpectKnownValue(resourceNameNotExpected1, tfjsonpath.New(names.AttrName), knownvalue.StringExact(rName+"-other-0")),
+
+					identityNotExpected2.GetIdentity(resourceNameNotExpected2),
+					statecheck.ExpectKnownValue(resourceNameNotExpected2, tfjsonpath.New(names.AttrName), knownvalue.StringExact(rName+"-other-1")),
+				},
+			},
+
+			// Step 2: Query
+			{
+				Query:           true,
+				ConfigDirectory: config.StaticDirectory("testdata/User/list_path_prefix/"),
+				ConfigVariables: config.Variables{
+					acctest.CtRName:      config.StringVariable(rName),
+					"resource_count":     config.IntegerVariable(2),
+					"expected_path_name": config.StringVariable(rPathName),
+					"other_path_name":    config.StringVariable(rOtherPathName),
+				},
+				QueryResultChecks: []querycheck.QueryResultCheck{
+					querycheck.ExpectLength("aws_iam_user.test", 2),
+					tfquerycheck.ExpectIdentityFunc("aws_iam_user.test", identityExpected1.Checks()),
+					tfquerycheck.ExpectIdentityFunc("aws_iam_user.test", identityExpected2.Checks()),
+				},
+			},
+		},
+	})
+}
diff --git a/names/data/names_data.hcl b/names/data/names_data.hcl
index 0ae4522ee6fb..8752f20e806d 100644
--- a/names/data/names_data.hcl
+++ b/names/data/names_data.hcl
@@ -4203,8 +4203,9 @@ service "iam" {
   }
 
   names {
-    provider_name_upper = "IAM"
-    human_friendly      = "IAM (Identity & Access Management)"
+    provider_name_upper  = "IAM"
+    human_friendly       = "IAM (Identity & Access Management)"
+    human_friendly_short = "IAM"
   }
 
   env_var {
diff --git a/website/docs/list-resources/iam_user.html.markdown b/website/docs/list-resources/iam_user.html.markdown
new file mode 100644
index 000000000000..c945edd46b6d
--- /dev/null
+++ b/website/docs/list-resources/iam_user.html.markdown
@@ -0,0 +1,43 @@
+---
+subcategory: "IAM (Identity & Access Management)"
+layout: "aws"
+page_title: "AWS: aws_iam_user"
+description: |-
+  Lists IAM (Identity & Access Management) User resources.
+---
+
+# List Resource: aws_iam_user
+
+Lists IAM (Identity & Access Management) User resources.
+
+## Example Usage
+
+### Basic Usage
+
+```terraform
+list "aws_iam_user" "example" {
+  provider = aws
+}
+```
+
+### Filter by Path Prefix
+
+This example will return IAM Users with a `path` equal to or beginning with `/example/`.
+
+```terraform
+list "aws_iam_user" "example" {
+  provider = aws
+
+  config {
+    path_prefix = "/example/"
+  }
+}
+```
+
+## Argument Reference
+
+This list resource supports the following arguments:
+
+* `path_prefix` - (Optional) Limits the returned IAM Users to those within this path.
+  If `path_prefix` is not specified, or is `"/"`, returns all IAM Users.
+  Must begin and end with a slash (`/`) and contain uppercase or lowercase alphanumeric characters or any of the following: `/`, `,`, `.`, `+`, `@`, `=`, `_`, or `-`.
diff --git a/website/docs/r/iam_user.html.markdown b/website/docs/r/iam_user.html.markdown
index af4de367decb..43b469fb0c98 100644
--- a/website/docs/r/iam_user.html.markdown
+++ b/website/docs/r/iam_user.html.markdown
@@ -69,17 +69,43 @@ This resource exports the following attributes in addition to the arguments abov
 
 ## Import
 
+In Terraform v1.12.0 and later, the [`import` block](https://developer.hashicorp.com/terraform/language/import) can be used with the `identity` attribute. For example:
+
+```terraform
+import {
+  to = aws_iam_user.example
+  identity = {
+    name = "example-user"
+  }
+}
+
+resource "aws_iam_user" "example" {
+  ### Configuration omitted for brevity ###
+}
+```
+
+### Identity Schema
+
+#### Required
+
+* `name` (String) User name.
+
+#### Optional
+
+* `account_id` (String) AWS Account where this resource is managed.
+* `region` (String) Region where this resource is managed.
+
 In Terraform v1.5.0 and later, use an [`import` block](https://developer.hashicorp.com/terraform/language/import) to import IAM Users using the `name`. For example:
 
 ```terraform
 import {
-  to = aws_iam_user.lb
-  id = "loadbalancer"
+  to = aws_iam_user.example
+  id = "example-user"
 }
 ```
 
 Using `terraform import`, import IAM Users using the `name`. For example:
 
 ```console
-% terraform import aws_iam_user.lb loadbalancer
+% terraform import aws_iam_user.example example-user
 ```