These are the orders of battle of the Iraqi and Iranian armies for the start of the Iran–Iraq War in 1980. The data is drawn from the Air Combat Information Group's Arabian Peninsula and Persian Gulf Database.

Iraqi Army

1st Army Corps (sector between Rawanduz and Marivan)

• 7th Infantry Division (HQ Soleimaniyah, Iraq
  Iraq
  Iraq ; officially the Republic of Iraq is a country in Western Asia spanning most of the northwestern end of the Zagros mountain range, the eastern part of the Syrian Desert and the northern part of the Arabian Desert....
  
  )
• 11th Infantry Division (HQ Soleimaniyah, Iraq) (-) (113th Infantry Brigade)

2nd Army Corps (sector between Qassre-Shirin, Ilam, and Mehran, armor deployed between Mehran and Dezful)

• 6th Armored Division
  6th Division (Iraq)
  The 6th Division is a formation of the Iraqi Army, first formed after 1959, converted to armoured status by 1973, but disbanded in 2003. It was reformed as part of the new army in August 2005....
  
   (HQ Baqubah, Iraq) 300 (T-62) (BMP-1)
• 9th Armored Division
  9th Division (Iraq)
  The 9th Armoured Division is a formation of the Iraqi Army, originally formed probably around 1975, but disbanded in 1982. It was reformed after 2004....
  
   (HQ Samavah, Iraq) 300 (T-62) (BMP-1)
• ?10th Armored Division (HQ Baghdad, Iraq) 300 (T-62) (BMP-1)
• 2nd Infantry Division
  2nd Division (Iraq)
  The 2nd Division is a formation of the Iraqi Army. It is headquartered at Mosul. The 2nd Division is one of the most experienced formations in the Iraqi Army. The division is today engaged in totality in the city of Mosul to assure its security....
  
   (HQ Kirkuk, Iraq)
• 4th Infantry Division
  4th Division (Iraq)
  The 4th Division is a infantry formation of the Iraqi Army. It was formed before 1941, disbanded in 2003, but reactivated after 2004.It was one of the four original divisions of the Iraqi Army, being active in 1941. At the beginning of the Anglo-Iraqi War it was in Al Diwaniyah on the main rail...
  
   (HQ Mawsil, Iraq)
• 6th Infantry Division (HQ Baqubah, Iraq)
• 8th Infantry Division (HQ Arbil, Iraq)

3rd Army Corps (HQ al-Qurnah, Iraq) (Sector between Dezful and Abadan)

• 3rd Armored Division
  3rd Division (Iraq)
  The 3rd Division is a formation of the Iraqi Army. It was active by 1941, disbanded along with the rest of the Iraqi Army in 2003, but reactivated by 2005.-History:...
  
   (HQ Tikrit, Iraq) 300 (T-62) (BMP-1)
• ?10th Armored Division (HQ Baghdad, Iraq) 300 (T-62) (BMP-1)
• 12th Armored Division (HQ Dahuoq, Iraq) (Held in Reserve) 300 (T-62) (BMP-1)
• 1st Mechanized Division
  1st Division (Iraq)
  The 1st Division, Iraqi Army is a formation of the Army formed c.2005-2007.The 1st Division was originally formed from the battalions of the Iraqi Intervention Force....
  
   (HQ Divaniyeh, Iraq) 200 (T-55) (Czech OT-64 APC/BTR-50 APC)
• 5th Mechanized Division (HQ Basrah, Iraq) 200 (T-55) (Czech OT-64 APC/BTR-50 APC)
• 31st Independent Special Forces Brigade (-) (2 battalions) (one was attached to 5th MD, another to 3rd AD),
• 33rd Independent Special Forces Brigade
• 10th Independent Armored Brigade (T-72) (BMP-1)
• 12th Independent Armored Brigade (T-62) (BMP-1)
• 113th Infantry Brigade (Detachments) (From 11th Infantry Division)

Islamic Republic of Iran Army(IRIA)

Units Garrisoned along the Iraqi Border

• 16th Armored Division (Ghazvin, Iran
  Iran
  Iran , officially the Islamic Republic of Iran , is a country in Southern and Western Asia. The name "Iran" has been in use natively since the Sassanian era and came into use internationally in 1935, before which the country was known to the Western world as Persia...
  
  ) (M60A1) (M113)
• 81st Armored Division (Kermanshah, Iran) (Chieftain MBT) (M113)
• 92nd Armored Division
  92nd Armored Division
  The 92nd Armored Division is an armored division of the Islamic Republic of Iran Army, first formed during the reign of the Shah.In September 1980, among the units garrisoned along the Iraqi border, the IRIA had the 92nd Armored "Khuzestan" Division, with three armored brigades equipped with...
  
  (Khuzestan, Iran) (Chieftain MBT) (M113)
• 21st Infantry Division (Tehran, Iran)
• 28th Infantry Division (Sanandaj, Saquez, and Marivan, Iran) (1 Armored Brigade) (M60A1) (M113)
• 64th Infantry Division (Orumiyeh, Iran)
• 77th Infantry Division (Khorasan, Iran) (1 Armored Brigade) (M48 MBT) (BTR-50)
• 37th Armored Brigade (Shiraz, Iran)
• 88th Armored Brigade (Zahedan, Iran) (Chieftain MBT) (covering the borders to Afghanistan and Pakistan)
• 30th Infantry Brigade (Gorgan, Iran)
• 84th Infantry Brigade (Khoramabad, Iran) (Deployed in Field) (Connecting the positions of the 81st and 92nd AD)
• 23rd Special Forces Brigade (Tehran, Iran) (Deployed along the Iraqi border in 13 separate Detachments)
• 55th Airborne Brigade (Shiraz, Iran) (One battalion deployed in Sardasht, and a company each in Sanandaj and Dezful, Iran)
• 11th Independent Artillery Group
• 22nd Independent Artillery Group (Khuzestan, Iran)
• 33rd Independent Artillery Group
• 44th Independent Artillery Group
• 55th Independent Artillery Group (Khuzestan, Iran)

Source

• Tom Cooper & Farzad Bishop, with additional details from N. R., I Persian Gulf War: Iraqi Invasion of Iran, September 1980, Sep 9, 2003, 06:33, Air Combat Information Group