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28. SELF-EMPLOYMENT/HOUSEHOLD EMPLOYMENT TAXES.
a. Federal self-employment tax is not allowed as a deduction for Federal taxes in this step of the Iowa return (see line 17 for partial deductibility as an adjustment to income). If any part of the Federal tax payments on lines 31, 32 or 33 includes self-employment tax, then the self-employment tax must be added back on line 28.
b. Federal household employment taxes are not allowed as a deduction for Federal taxes on the Iowa return. If any part of the Federal tax payments on lines 31, 32 or 33 include Federal household employment taxes, then the Federal household employment taxes must be added back on line 28.
MARRIED SEPARATE FILERS: Each spouse must claim his or her own Federal self-employment tax. The household employment taxes are divided between husband and wife in the ratio of their respective net incomes.