Iowa Department of Revenue 1040 Instructions 2004

Line-by-Line Index to 2004 IA 1040

STEP 1 NAME AND ADDRESS

STEP 2 FILING STATUS

STEP 3 EXEMPTION CREDITS

STEP 4 GROSS INCOME
Line 1	Wages, Salaries, Tips, Etc.
Line 2	Taxable Interest Income
Line 3	Dividend Income
Line 4	Alimony Received
Line 5	Business Income (Loss) from Schedule C or C-EZ
Line 6	Capital Gain (Loss)
Line 7	Other Gains (Losses)
Line 8	Taxable IRA Distributions
Line 9	Taxable Pensions and Annuities
Line 10	Rents, Royalties, Partnerships, Estates, Trusts, Etc.
Line 11	Farm Income (Loss)
Line 12	Unemployment Compensation
Line 13	Taxable Social Security Benefits
Line 14	Other Income
Line 15	Gross Income Total

STEP 5 ADJUSTMENTS TO INCOME
Line 16	Payments to an IRA, Keogh Plan or SEP
Line 17	One-Half of Self-Employment Tax
Line 18	Health Insurance Deduction
Line 19	Penalty of Early Withdrawal of Savings
Line 20	Alimony Paid
Line 21	Pension/Retirement Income Exclusion
Line 22	Moving Expense Deduction
Line 23	Iowa Capital Gains Deduction
Line 24	Other Adjustments
Line 25	Total Adjustments
Line 26	Net Income and Qualifications for Exemption

STEP 6 FEDERAL TAX ADDITION AND DEDUCTION
Line 27	Federal Income Tax Refund Received in 2004
Line 28	Self-Employment/Household Employment Taxes
Line 29	Addition for Federal Taxes
Line 30	Total
Line 31	Federal Tax Withheld
Line 32	Federal Estimated Tax Payments Made in 2004
Line 33	Additional Federal Tax Paid in 2004
Line 34	Deduction for Federal Taxes
Line 35	Balance

STEP 7 ITEMIZED OR STANDARD DEDUCTION
Line 36	Balance
Line 37	Total Itemized Deductions from Schedule A
Line 38	Iowa Income Tax
Line 39	Balance
Line 40	Other Deductions
Line 41	Itemized or Standard Deduction
Line 42	Taxable Income

STEP 8 TAX CALCULATION
Line 43	Tax or Alternate Tax
Line 44	Iowa Lump-Sum Tax
Line 45	Iowa Minimum Tax
Line 46	Total Tax
Line 47	Total Exemption Credits
Line 48	Iowa Earned Income Credit
Line 49	Tuition and Textbook Credit (K-12 only)
Line 50	Total Credits
Line 51	Balance and Tax Reduction Worksheet
Line 52	Credit for Nonresident or Part-Year Resident
Line 53	Balance
Line 54	Other Iowa Credits
Line 55	Balance
Line 56	School District Surtax/Emergency Medical Services Surtax
Line 57	Total Tax
Line 58	Total Tax Before Contributions
Line 59	Contributions: Chickadee, Corn Dog, Keep Iowa Beautiful, Firefighters
Line 60	Total Tax and Contributions

STEP 9 CREDITS
Line 61	Iowa Income Tax Withheld
Line 62	Estimate and Voucher Payments
Line 63	Out-of-State Credit
Line 64	Motor Vehicle Fuel Tax Credit
Line 65	Child and Dependent Care Credit
Line 66	Other Refundable Credits
Line 67	Total
Line 68	Total Credits

STEP 10 REFUND OR AMOUNT YOU OWE
Line 69	Amount You Overpaid
Line 70	Amount to be Refunded
Line 71	Overpayment Applied to Estimated Tax
Line 72	Amount of Tax You Owe
Line 73	Penalty for Underpayment of Estimated Tax
	How to calculate 2210 penalty
Line 74	Penalty and Interest
Line 75	Total Amount Due

STEP 11 POLITICAL CHECKOFF

STEP 12 DO YOU NEED A PAPER FORM?

STEP 13 COW-CALF REFUND

STEP 14 SIGNATURE