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Index to 2002 IA 1040
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| A | |
| Address change | Step 1 |
| Address to mail return | Address Info and Line 75 |
| Adoption expenses deduction | Line 40 |
| Alcohol fuel credit, federal | Line 24 |
| Alimony, paid | Line 20 |
| Alimony, received | Line 4 |
| Alternate tax calculation | Line 43 |
| Amending a return | Amend Info and IA1040X |
| Assistive device credit | Line 66 |
| Automobile registration fee deduction | Line 37 and Line 40 |
| Schedule A (itemized deductions) | Line 37 |
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| B | |
| Babysitting income | Line 14 |
| Benefit for repaid income
(Claim of Right Credit/deduction) |
Line 24 and Line 66 |
| Bonus depreciation | IA 4562A and Line 14 |
| Business income | Line 5 |
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| C | |
| Capital gains deduction | Line 23 |
| Capital gain/loss | Line 6 |
| Certified tax returns | |
| Charitable deduction, mileage | Line 40 |
| Chickadee checkoff | Line 59 |
| Child and dependent care credit | Line 65 |
| Claim of right credit/deduction | Line 24 and Line 66 |
| Confidentiality | |
| Consumers use tax | |
| Contributions | Line 59 |
| Corn Dog checkoff | Line 59 |
| County numbers | Step 1 |
| Cow-calf refund | Line 14 and Step 13 |
| Credit carry forward | Line 71 |
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| D | |
| Deadline | April 30 |
| Deaf/hard of hearing telephone number | 515/242-5942 |
| Debt, spouse's | |
| Deceased taxpayer | Step 14 |
| Deduction for wages paid to certain individuals | Line 24 |
| Dependent care credit | Line 65 |
| Dependent credit | Step 3 |
| Dependent, definition | Internal Revenue Service |
| Depletion from oil, gas, geothermal well | Line 14 |
| Director's fees | Line 14 |
| Disability income exclusion | Line 24 |
| Disabled employees | Line 24 |
| Disabled relative deduction, care of | Line 40 |
| Distressed sale transactions | Line 24 |
| Dividend income | Line 3 |
| Drilling costs, intangible | Line 14 |
| Due date | April 30 |
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| E | |
| Earned income credit | Line 48 |
| Education expenses | Line 24 |
| E-file | |
| Electronic filing | |
| Emergency medical service surtax | Line 56 |
| Employer Social Security credit | Line 24 |
| Enterprise zone credit for cooperatives | Line 66 |
| Enterprise zone housing assistance | Line 54 |
| Estimated and voucher payments | Line 62 |
| Ethanol Blended Gasoline Tax Credit | Line 66 |
| Executor fees | Line 14 |
| Exemption credits | Step 3 |
| Exemption credits, total | Line 47 |
| Exemption from tax, qualifications | Line 26 |
| Ex-offender deduction | Line 24 |
| Extension of time to file | |
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| F | |
| Farm income | Line 11 |
| Federal alcohol fuel credit | Line 24 |
| Federal forms | |
| Federal rebate | Line 27 |
| Federal refund | Line 27 |
| Federal return | attach to Iowa |
| Federal tax, additional paid | Line 33 |
| Federal tax, estimated payments | Line 32 |
| Federal tax, withholding | Line 31 |
| Filing requirements | |
| Filing status | Step 2 |
| Fish and Wildlife Fund checkoff | Line 59 |
| Foreign currency | |
| Foreign-earned income exclusion | Line 24 |
| Franchise tax credit | Line 54 |
| Fuel tax credit | Line 64 |
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| G | |
| Gains and losses | Line 6 |
| Gambling winnings | Line 14 |
| Gambling winnings, nonresident | Line 14 |
| Gross income | Line 15 |
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| H | |
| Hazardous duty zone (military) | |
| Head of household | Step 2 |
| Health care, in-home | Line 24 |
| Health insurance deduction | Line 18 |
| High income itemized deductions: instructions and worksheet | Line 37 and worksheet |
| Higher education expenses | Line 24 |
| Hiring disabled deduction | Line 24 |
| Hiring ex-offenders deduction | Line 24 |
| Household employment tax | Line 28 |
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| I | |
| Illinois reciprocal agreement | |
| In-home health care | Line 24 |
| Injured spouse | |
| Installment sales, capital gains on | Line 24 |
| Intangible drilling costs | Line 14 |
| Interest income | Line 2 |
| Interest on unpaid/overdue tax | Line 74 |
| Investment tax credit | Line 54 |
| Iowa capital gains deduction | Line 23 |
| Iowa Educational Savings Plan Trust | Line 14 and Line 24 |
| Iowa withholding | Line 61 |
| IRA distributions | Line 8 |
| IRA, payments to | Line 16 |
| Itemized deductions | Line 37 and Line 41 |
| Itemized deductions: instructions and worksheet for high income | Line 37 and worksheet |
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| K | |
| Keep Iowa Beautiful checkoff | Line 59 |
| Keogh | Line 16 |
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| L | |
| Lottery winnings | Line 14 |
| Low-income benefit | Line 43 |
| Low-income exemption | Line 26 |
| Lump-sum tax | Line 44 |
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| M | |
| Medical savings account deduction | Line 24 |
| Mileage deduction, charitable | Line 40 |
| Military personnel | |
| Minimum tax | Line 45 |
| Minimum tax carry forward credit | Line 54 |
| Modifications to partnership
or S Corporation income |
Line 24 |
| Mortgage interest credit deduction | Line 37 |
| Motor vehicle fuel tax credit | Line 64 |
| Moving expense deduction | Line 22 and Schedule A |
| Multipurpose vehicle registration
fee deduction |
Line 40 and Line 37 |
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| N | |
| Name and address | Step 1 |
| Net income | Line 26 |
| Net operating loss | Line 24 |
| New jobs credit | Line 54 |
| Non-qualifying capital gains | Line 23 |
| Nonresident credit | Line 52 and IA126 |
| Nonresident gambling winnings | Line 14 |
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| O | |
| Other gain/loss | Line 7 |
| Other income | Line 14 |
| Out-of-state tax credit | Line 63 |
| Overpayment of tax | Line 69 |
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| P | |
| Part-year resident credit | Line 52 and IA126 |
| Pay additional tax online | |
| Paying additional tax | Line 75 |
| Payment voucher | Line 75 |
| Payments to IRA, Keogh, SEP | Line 16 |
| Penalty for not filing/not paying | Line 74 |
| Penalty for underpayment of estimated tax | Line 73 |
| Penalty on early withdrawal of savings | Line 19 |
| Pension/retirement income exclusion | Line 21 |
| Pensions and annuities distributions | Line 9 |
| Percentage depletion | Line 14 |
| Personal credit | Step 3 |
| Political election checkoff | Step 11 |
| Power of attorney | Iowa form |
| Property rehabilitation credit | Line 66 |
| Prorating between husband and wife | |
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| R | |
| Railroad retirement | Line 9 |
| Reciprocal agreement | |
| Record-keeping | |
| Refund | Line 70 |
| Refund applied to estimated tax | Line 71 |
| Refund status | |
| Refunds: Statute of limitations | three years |
| Rents, royalties, partnerships, estates, trusts | Line 10 |
| Research activities credit | Line 66 |
| Residency information | |
| Rounding to whole dollars | |
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| S | |
| Schedule 126 (new resident tax credit) | Line 52 |
| Schedule 130 (out-of-state tax credit) | Line 63 |
| Schedule A (itemized deductions) | Line 41 |
| Schedule B (interest and dividends) | Line 2 |
| School district numbers | Step 1 and List of All |
| School district surtax | Line 56 and List of All |
| S corporation credit | Line 54 |
| Section 529 Plans | Line 24 |
| Self-employment tax | Line 17 and Line 28 |
| Signature | Step 14 |
| Social Security Number | Step 1 |
| Social Security benefits worksheet | Line 13 |
| Speculative shell buildings | Line 24 |
| Spouse's debt | |
| Standard deduction | Line 41 |
| State Fair (Corn Dog) checkoff | Line 59 |
| State income tax refund | Line 70 |
| Student loan interest deduction | Line 24 |
| Supporting schedules | |
| Surtax tables | |
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| T | |
| Tax reduction worksheet | Line 51 |
| Tax due | Line 72 |
| Tax tables | |
| Teacher expenses | Line 24 |
| TeleFile | |
| Telephone asssistance | |
| Tuition and textbook credit | Line 49 |
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| U | |
| Unemployment compensation | Line 12 |
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| V | |
| Voucher payments | Line 62 |
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| W | |
| W-2: Didn't receive from employer | |
| Wages, salaries, tips, etc. | Line 1 |
| What's New? | |
| “Where’s my refund?” | Check online! |
| Which form to file | |
| Widow(er) | Step 2 |
| Withholding (W-2s and 1099s) | Line 61 |
| Who does not need to file? | |
| Who needs to file? | |
| Work opportunity credit | Line 24 |
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