2006 IA 1040 Topic Index
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Topic Index to 2006 IA 1040

J
Q
X
Y
Z

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
Alternative motor vehicle deduction Line 24
Amending a return Amend Info and IA1040X
Assistive device credit Line 66
Automobile registration fee deduction Line 37
Schedule A (itemized deductions) Line 37

J
Q
X
Y
Z

B
Babysitting income Line 14
Benefit for repaid income
(Claim of right credit/deduction)
Line 24 and Line 66
Biodiesel blended fuel tax credit Line 66
Bonus depreciation IA 4562A and Line 14
Business income Line 5

J
Q
X
Y
Z

C
Capital gains deduction Line 23
Capital gains/loss Line 6
Capital or ordinary gain from involuntary
conversion related to eminent domain
Line 24
Certified tax returns  
Charitable deduction, mileage Line 40
Checkoffs Line 59
Chickadee checkoff Line 59
Child and dependent care credit Line 65
Claim of right credit/deduction Line 24 and Line 66
Confidentiality  
Consumer's 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
Credits, explanation of refundable  

J
Q
X
Y
Z

D
Deadline April 30, 2007
Deaf/hard of hearing telephone number 515/242-5942
Debt, spouse's  
Deceased taxpayer Step 14
Deduction for wages paid to ex-offenders and persons with disabilities Line 24
Dependent care credit Line 65
Dependent credit Step 3
Dependent, definition See IRS Publication 17
Depletion from oil, gas, geothermal well Line 14
Director's fees Line 14
Disability income exclusion Line 24
Disabled employee deduction for employer Line 24
Disabled relative deduction, care of Line 40
Distressed sale transactions Line 24
Dividend income Line 3
Domestic production activities deduction Line 24
Drilling costs, intangible Line 14
Due date April 30, 2007

J
Q
X
Y
Z

E
E85 gasoline promotion tax credit Line 66
Early childhood development tax credit Line 65
Earned income credit Line 48
Economic development region revolving fund tax credit Line 54
Educator expenses Line 24
E-file  
Electronic filing  
Emergency medical service surtax Line 56
Eminent domain, gains from involuntary
conversion
Line 24
Employer Social Security credit Line 24
Endow Iowa credit Line 54
Enterprise zone credit for cooperatives Line 66
Enterprise zone housing assistance Line 54
Estimated and voucher payments Line 62
Estimated tax, underpayments, 2210 Line 73
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 for employer Line 24
Extension of time to file  

J
Q
X
Y
Z

F
Farm income Line 11
Farm return due date  
Federal alcohol fuel credit Line 24
Federal forms  
Federal bonus depreciation IA 4562A and Line 14
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
Firefighters checkoff Line 59
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

J
Q
X
Y
Z

G
Gains and losses Line 6
Gambling winnings Line 14
Gambling winnings, nonresident Line 14
Gross income Line 15

J
Q
X
Y
Z

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
High quality jobs creation program Line 66
Higher education expenses Line 24
Hiring disabled deduction Line 24
Hiring ex-offenders deduction Line 24
Historic preservation credit Line 54 and Line 66
Household employment tax Line 28
Housing investment tax credit Line 54

J
Q
X
Y
Z

I
Illinois reciprocal agreement  
In-home health care Line 24
Injured spouse  
Injured veterans program, contributions to
or grants from
Line 24
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 and Line 66
Iowa capital gains deduction Line 23
Iowa Educational Savings Plan Trust Line 14 and Line 24
Iowa new jobs credit Line 54
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

J
Q
X
Y
Z

K
Keep Iowa Beautiful checkoff Line 59
Keogh Line 16

J
Q
X
Y
Z

L
Lottery winnings Line 14
Low-income benefit Line 43
Low-income exemption Line 26
Lump-sum tax Line 44

J
Q
X
Y
Z

M
Material participation, definition of See IRS Publication 925
Medical savings account deduction Line 24
Mileage deduction, charitable Line 40
Military information  
Minimum tax Line 45
Minimum tax 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

J
Q
X
Y
Z

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

J
Q
X
Y
Z

O
Offsetting refunds to pay debt  
Organ transplant expenses deduction Line 24
Other gain/loss Line 7
Other income Line 14
Out-of-state tax credit Line 63
Overpayment of tax Line 69

J
Q
X
Y
Z

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

How to calculate 2210 penalty

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  

J
Q
X
Y
Z

R
Railroad retirement Line 9
Reciprocal agreement  
Record-keeping  
Refund Line 70
Refund applied to estimated tax Line 71
Refund applied to pay debt  
Refund status  
Refunds: Statute of limitations three years
Renewable energy credit Line 54
Rents, royalties, partnerships, estates, trusts Line 10
Research activities credit Line 66
Residency information  
Rounding to whole dollars  

J
Q
X
Y
Z

S
S corporation apportionment credit Line 54
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
School tuition organization tax credit Line 54
Section 529 plans Line 24
Self-employment tax Line 17 and Line 28
Signature Step 14
Small Business Expensing (IRC Sec 179) Line 14
Social Security Number Step 1
Social Security benefits worksheet Line 13
Soy-based cutting tool oil tax credit Line 66
Soy-based transformer fluid tax credit Line 66
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  

J
Q
X
Y
Z

T
Tax reduction worksheet Line 51
Tax due Line 72
Tax tables  
Teacher expenses Line 24
TeleFile  
Telephone assistance  
Tuition and fees deduction Line 24 
Tuition and textbook credit Line 49

J
Q
X
Y
Z

U
Underpayment of estimated tax, 2210 Line 73
Unemployment compensation Line 12

J
Q
X
Y
Z

V
Vehicle registration fee Line 37
Venture capital credits Line 54
Veterans Trust Fund checkoff Line 59
Voucher payments Line 62

J
Q
X
Y
Z

W
W-2: Didn't receive from employer  
Wage-benefit tax credit Line 66
Wages, salaries, tips, etc. Line 1
What's New?  
“Where’s my refund?” Check online!
Which form to file  
Widow(er) Step 2
Wind energy production credit Line 54
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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Q
X
Y
Z