a. Expenses Incurred for Care of a
Disabled Relative: Expenses, not to exceed $5,000, incurred in caring
for a disabled relative in your home may be deducted. The expenses which
may be claimed are those for the care of a person who is your grandchild,
child, parent or grandparent. The disabled person must be unable, by reason
of physical or mental disability, to live independently and must be receiving
or be eligible to receive medical assistance benefits under Title XIX of
the U.S. Social Security Act.
An itemized schedule of expenses must be
included with the return and may include items such as food, clothing, medical
expenses not otherwise deductible, and transportation for medical reasons
(13¢/mile). Expenses not directly attributable to the care of the relative,
such as rent, mortgage payments, interest, utilities, house insurance, and
taxes cannot be included. Only expenses which are not reimbursed may be claimed.
A statement from a qualified physician
certifying that the person with the disability is unable to live independently
must be submitted with the return the first year a deduction is taken and
every third year thereafter.
MARRIED SEPARATE FILERS: The
total deduction claimed by both spouses for each relative with a disability
may not exceed $5,000. This deduction must be divided between husband
and wife in the ratio of their respective net incomes. See IA 1040, line
of how to prorate)
b. Adoption Expenses: If you adopted
a child during the tax year, you may be eligible for an additional itemized
deduction for a portion of the adoption expenses paid in 2002. This deduction
is taken in the year that the expenses are paid even if the child is not
placed in your home during that year or if the adoption does not occur.
A deduction is allowable for expenses including medical costs relating to
the childs birth, any necessary fees, and all other costs connected
with the adoption procedure. Attach a separate schedule listing the adoption
expenses. Subtract 3% of your total Iowa net income entered on
line 26 from the total of qualifying adoption expense. If married, 3%
of the combined net income must be subtracted. Only the amount which exceeds
3% of your total Iowa net income may be deducted.
MARRIED SEPARATE FILERS: This
deduction must be divided between husband and wife in the ratio of their
respective net incomes. See IA 1040, line
of how to prorate)
c. Vehicle Registration Fee. A deduction
of 60% of the registration fees you paid in 2002 for automobiles and multipurpose
vehicles is allowed for 1992 and older model years.
Multipurpose vehicles are defined as motor
vehicles designed to carry not more than 10 people and constructed on a truck
chassis or with special features for occasional off-road use. If the letters
MV are printed next to the word style on the registration certificate,
the vehicle is a multipurpose vehicle and qualifies for this deduction.
Registration fees on the following
vehicles are not deductible as an itemized deduction: pickups,
motor trucks, work vans, ambulances, hearses, non-passenger-carrying vans,
campers, motorcycles or motor bikes.
SUVs are deductible only if the letters
MV are printed next to the word "style" on the registration certificate.
Example: The registration fee of
a 1992 qualifying vehicle is $35.00. Sixty percent of this fee is $21.00,
which is the deductible amount for line 40.
If your vehicle is model year 1993 or
newer, see line 37.
d. Mileage Deduction Charitable Purposes.
Iowa allows you an additional deduction for automobile mileage driven
for charitable organizations. Calculate the deduction as follows:
1. Number of miles x 22¢/mile
2. Less charitable mileage deduction entered on Federal or Iowa Schedule
3. Equals additional mileage deduction for charitable purposes.