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 2003. 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
2003 for automobiles and multipurpose vehicles is allowed for 1992 and older
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
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.