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33. ADDITIONAL FEDERAL TAX PAID IN 2002.

a. Enter the amount of additional Federal income tax paid during 2002 for tax year 2001 and any other years before 2001.

Include only the actual Federal tax payments made in 2002.

DO NOT include

  • penalties
  • interest
  • excise tax on early withdrawal of qualified plans
  • refundable earned income credit
  • additional child care credit

MARRIED SEPARATE FILERS: The additional Federal tax paid must be divided between the spouses in the ratio of the spouses’ Iowa net incomes for the prior years for which they paid additional Federal income tax.

(Examples of how to prorate)

b. FICA payments in excess of $5,263.80 for Social Security tax for each person and Federal fuel tax credit can be deducted as a Federal tax payment on line 33. Any excess FICA tax and Federal fuel tax refunded to you must be added back as a Federal tax refund in the year received. If you are self-employed, any self-employment tax you pay cannot cause an excess FICA payment.

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