2013 IA 1040 Topic Index
2013 Iowa 1040 Expanded Instructions
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Topic Index to 2013 IA 1040

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A
Address change Step 1
Address to mail return Address Info
Adoption expenses deduction Line 37 and IA 1040 Sch. A
Agricultural Assets Transfer Credit Line 50
Alcohol Fuel Credit, federal Line 24
Alimony, paid Line 20
Alimony, received Line 4
Alternate tax calculation Line 39
Alternative motor vehicle deduction Line 24
Alternative Simplified Research
Activities Credit
Line 61
Amending a return Amend Info and IA 1040X
American Indians  
Annuities Line 9
Assistive Device Credit Line 61
Automobile registration fee deduction Line 37 and IA 1040 Sch. A
Schedule A (itemized deductions) Line 37 and IA 1040 Sch. A

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B
Babysitting income Line 14
Benefit for repaid income
(Claim of Right Credit / Deduction)
Line 24 and Line 61
Biodiesel Blended Fuel Tax Credit Line 61
Biodiesel Production Refund Line 24
Bonus depreciation IA 4562A and Line 14 and Line 37
Business income Line 5

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C
Capital gain deduction for business/farm assets/ESOP stock ONLY Line 23
Capital gain / loss Line 6
Capital or ordinary gain from involuntary
conversion related to eminent domain
Line 24
Certified tax returns  
Charitable Conservation Contributions Line 37,
Line 50 and IA 1040 Sch. A
Charitable deduction, mileage Line 37 and IA 1040 Sch. A
Checkoffs Line 55
Chickadee Checkoff Line 55
Child Abuse Prevention Checkoff Line 55
Child and Dependent Care Credit Line 59
Claim of Right Credit / deduction Line 24 and Line 61
College Savings Iowa 529 Plan Line 24 and Line 14
Confidentiality  
Consumer's use tax  
Contributions Line 55
Corn Dog Checkoff Line 55
County numbers Step 1
Credit carry forward Line 71
Credits, explanation of refundable  
Custom farming contract tax credit Line 50

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D
Deadline April 30, 2014
Debt, spouse's  
Deceased taxpayer Step 12
Deduction for wages paid to ex-offenders and persons with disabilities Line 24
Dependent Care Credit Line 59
Dependent credit Step 3
Dependent, definition See IRS Publication 17
Dependent Health Care Coverage Step 1
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 37 and IA 1040 Sch. A
Distressed sale transactions Line 24
Dividend income Line 3
Domestic production activities deduction Line 24
Drilling costs, intangible Line 14
Due date of 2013 Iowa income tax return April 30, 2014

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E
E15 Plus Gasoline Promotion Tax Credit Line 61
E85 Gasoline Promotion Tax Credit Line 61
Early Childhood Development Tax Credit Line 59
Earned Income Tax Credit (EITC) Line 60
Economic Development Region Revolving Fund Tax Credit Line 50
Educator Expenses Deduction Line 24
eFile  
Electronic filing  
E-mail assistance  
Emergency Medical Services (EMS) Credit Line 45
Emergency medical service surtax Line 52
Eminent domain, gains from involuntary
conversion
Line 24
Employer Social Security credit Line 24
Endow Iowa Credit Line 37,
Line 50 and IA 1040 Sch. A
Enterprise Zone Eligible Housing Program Line 50
ESOP stock sales Line 23
Estates Line 10
Estimated and voucher payments Line 66
Estimated tax, underpayments, 2210 Line 73
Ethanol Promotion Tax Credit Line 61
Executor fees Line 14
Exemption credits Step 3
Exemption credits, total Line 43
Exemption from tax, qualifications Line 26
Ex-offender deduction for employer Line 24
Extension of time to file  

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F
Farm income Line 11
Farm return due date  
Federal alcohol fuel credit Line 24
Federal forms  
Federal bonus depreciation IA 4562A (pdf) and Line 14
Federal refund Line 27
Federal return include with Iowa
Federal tax, additional paid Line 33
Federal tax, estimated payments Line 32
Federal tax, withholding Line 31
Federal tax on net investment income -
Section 1411(a) IRC
Line 32
Filing requirements  
Filing status Step 2
Film Expenditure Tax Credit Line 50
Film Investment Tax Credit Line 50
Firefighters Checkoff Line 55
First-time homebuyer credit/repayment Line 27 / Line 33
Fish and Wildlife Fund Checkoff Line 55
Foreign currency  
Foreign housing deduction Line 24
Franchise Tax Credit Line 50
Fuel Tax Credit Line 58

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G
Gains and losses Line 7
Gambling winnings Line 14
Gambling winnings, nonresident Line 14
Geothermal Heat Pump Tax Credit Line 50
Gross income Line 15

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H
Hazardous duty zone (military)  
Head of household Step 2
Health care coverage, dependents Step 1

Health care, in-home

Line 24
Health insurance deduction Line 18, Line 37 and IA 1040 Sch. A
Health Savings Account Deduction Line 24
High income itemized deductions IA 104
High Quality Jobs Program Line 61 and Line 50
Hiring disabled deduction Line 24
Hiring ex-offenders deduction Line 24
Historic Preservation Credit Line 61
Household employment tax Line 28
Housing Investment Tax Credit Line 50

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I
Illinois reciprocal agreement  
In-home health care Line 24
Injured spouse  
Injured veterans program, contributions to
or grants from
Line 24 , Line 37 and IA 1040 Sch. A
Installment sales, capital gain on Line 24
Intangible drilling costs Line 14
Interest income Line 2
Interest on unpaid/overdue tax Line 74
Investment Tax Credit Line 50 and Line 61
Iowa Advisor 529 Plan Line 14 and Line 24
Iowa capital gain deduction for certain business/farm assets/ESOP stock only Line 23
Iowa Educational Savings Plan Trust Line 14 and Line 24
Iowa New Jobs Credit Line 50
Iowa State Fair Foundation Checkoff Line 55
Iowa Veterans Trust Fund Line 24
Iowa withholding Line 65
IRA distributions Line 8
IRA, payments to Line 16
Itemized deductions Line 37 and IA 1040 Sch. A
Itemized deductions for high income IA 104

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K
Keogh Line 16

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L
Lottery winnings Line 14
Low-income benefit Line 39 and Line 47
Low-income exemption Line 26
Lump-sum tax Line 40

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M
Material participation, definition of See IRS Publication 925
Medical savings account deduction Line 24
Mileage deduction, charitable Line 37 and IA 1040 Schedule A
Military information  
Military Spouses Residency Relief Act  
Minimum tax Line 41
Minimum Tax Credit Line 50
Modifications to partnership or
S corporation income
Line 24 and Line 14
Mortgage interest credit deduction Line 37 and IA 1040 Schedule A
Motor Fuel Tax Credit Line 58
Moving expense deduction Line 22 and
IA 1040 Schedule A
Multipurpose vehicle registration
fee deduction
Line 37 and
IA 1040 Schedule A

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N
Name and address Step 1
Net income Line 26
Net operating loss Line 24
New Jobs Credit Line 50
Non-qualifying capital gains Line 23
Nonresident credit Line 48 and IA 126 (pdf)
Nonresident gambling winnings Line 14
Nonresidents - what income to report  

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O
Offsetting refunds to pay debt  
Organ transplant expenses deduction Line 24
Other Adjustments Line 24
Other gain / loss Line 7
Other income Line 14
Out-of-state tax credit Line 57
Overpayment of tax Line 69

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P
Partnerships Line10 and Line14 and Line24
Part-year resident credit Line 48 and IA 126 (pdf)
Part-year residents - what income to report  
Pay additional tax online  
Paying additional tax Line 75
Payment voucher Line 75 and IA 1040V
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  
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 (pdf)
Prorating between spouses  

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Q
Qualified Mortgage Insurance Premiums Line 37 and IA 1040 Schedule A

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R
Railroad retirement Line 9
Reciprocal agreement  
Record-keeping  
Redevelopment Tax Credit Line 50
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 50
Rents, royalties, partnerships, estates, trusts Line 10
Research Activities Credit Line 61
Residency information  
Rounding to whole dollars  
Royalties Line 10

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S
S Corporations Line10 and Line14 and Line 24
S Corporation Apportionment Credit Line 50
Same-sex marriage (pdf)  
Schedule 126 (nonresident tax credit) Line 48
Schedule 130 (out-of-state tax credit) Line 57
Schedule A (itemized deductions) Line 37 and IA 1040 Schedule A
Schedule B (interest and dividends) Line 2 and IA 1040 Schedule B
School district numbers Step 1 and List of All (pdf)
School district surtax Line 52 and List of All (pdf)
School Tuition Organization Tax Credit Line 50 and Line 37
Section 179 Line 14, Line 37 and IA 1040 Schedule A
Section 529 plans Line 24 and Line 14
Segal Americorps Education Award Payments Line 24
Self-employment tax Line 17 and Line 28
SEP Line 16
Servicemember Civil Relief Act  
Signature Step 12
Small Business Expensing (IRC section 179) Line 14, Line 37 and IA 1040 Schedule A
Social Security Number Step 1
Social Security benefits worksheet Line 13
Solar Energy Systems Tax Credit Line 50
Speculative shell buildings Line 24
Spouse's debt  
Standard deduction Line 37
State Fair (Corn Dog) Checkoff Line 55
State income tax refund Line 70
State sales/use tax itemized deduction Line 37 and IA 1040 Schedule A
Student loan interest deduction Line 24
Supporting documentation  
Surtax tables (pdf)  

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T
Tax reduction worksheet Line 47
Tax due Line 72
Tax tables (pdf)  
Taxpayers trust fund tax credit Line 64
Teacher expenses deduction Line 24
Telephone assistance  
Trusts Line 10
Tuition and fees deduction Line 24
Tuition and Textbook Credit Line 44

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

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V
Vehicle registration fee Line 37 and IA 1040 Schedule A
Venture capital credits Line 50
Veterans Trust Fund Checkoff Line 55
Victim Compensation Awards Line 24
Volunteer Firefighter/EMS Credit Line 45
Voucher payments Line 66 and Line 75

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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
Wind Energy Production Credit Line 50
Withholding (W-2s and 1099s) Line 65
Who does not need to file?  
Who needs to file?  
Work Opportunity Credit Line 24

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