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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 2005, the Iowa standard deduction is:

  • If filing status 1, enter the lesser of $1,610 or the amount on line 36.
  • If filing status 3 or 4, each spouse enters the lesser of $1,610 or the amount on line 36.
  • If filing status 2, 5 or 6 is marked, enter the lesser of $3,970 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.

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