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41. ITEMIZED OR STANDARD DEDUCTION.
Mark the correct box to show the deduction method you are using, itemized or standard, and enter the applicable amount as described below.
ITEMIZED: Add lines 39-40 and enter the total on line 41. This is your total itemized deduction.
STANDARD: For tax year 2002, the Iowa standard deduction is:
- If filing status 1, enter the lesser of $1,540 or the amount on line 36.
- If filing status 3 or 4, each spouse enters the lesser of $1,540 or the amount on line 36.
- If filing status 2, 5 or 6 is marked,
enter the lesser of $3,780 or the amount on line 36.
Married Separate Filers: If one spouse uses the standard deduction, then both spouses must use the standard deduction, even if separate Iowa returns are filed. |