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
Include only the actual Federal tax payments
made in 2002.
DO NOT include
- excise tax on early withdrawal of qualified
- 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.
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.
Go to Line 32
Go to Line 34