Teacher Supplies
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The Federal return provides for a deduction for the 2002 and 2003 tax years of up to $250 for teachers for their out-of-pocket expenses in providing classroom supplies.

Eligible taxpayers may take the deduction as an “other adjustment” on line 24 of the IA1040.

If you did not take the deduction for tax year 2002, you may wish to amend your 2002 Iowa return. To do this, use the IA 1040X.