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56. SCHOOL DISTRICT SURTAX and
EMERGENCY MEDICAL SERVICES SURTAX.

School District Surtax/EMS list

Multiply the amount on line 55 by the surtax rate and enter the result. Residents of school districts that do not have a surtax should enter zero on line 56. The applicable school district is the one in which you resided on the last day of the tax year, not necessarily the district where your children attend school.

Counties may impose a countywide Emergency Medical Services (EMS) income surtax. At this time, Appanoose is the only county that has an EMS surtax. The EMS surtax is included in the school district surtax list.

If you itemize, you may claim the school district surtax/EMS surtax shown on your 2002 Iowa income tax return as an itemized deduction on line 4 of the 2003 Iowa Schedule A.

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