49. TUITION AND TEXTBOOK CREDIT.
Taxpayers who have one or more dependents attending
Kindergarten through 12th grade in an accredited Iowa school may take a credit
for each dependent for amounts paid for tuition and textbooks. Dependents
must have attended a school in Iowa that is accredited under section 256.11,
not operated for a profit and adheres to the provisions of the U.S. Civil
Rights Act of 1964.
The credit amount is 25% of the first $1,000 paid for
each dependent for tuition and textbooks.
In the case of divorced or separated parents, only
the spouse claiming the dependent can claim the amounts paid by that spouse
for tuition and textbooks for that dependent.
Expenses for textbooks or other items for home schooling, tutoring,
or schooling outside an accredited school do not qualify for the credit.
Tuition means any charges for the
expense of personnel, buildings, equipment and materials other than textbooks,
and other expenses that relate to the teaching of only those subjects legally
and commonly taught in Iowas public elementary and secondary schools.
Textbooks means books and other
instructional materials used in teaching those same subjects. This includes
fees, books and materials for extracurricular activities.
Examples of extracurricular activities: sporting
events, speech activities, musical or dramatic events, drivers education
(if paid to a school), awards banquets, homecoming, prom (clothing does not
qualify), and other school related social events.
The cost of the following items
are eligible for the credit:
- Books: books and other instructional materials
used in teaching subjects legally and commonly taught in Iowas public
elementary and secondary schools, including those needed for extracurricular
- Clothing: non-street costumes
for a play or special clothing for a concert not suitable for everyday
- Drivers Education: only if paid to
- Dues, Fees and Admissions: includes those
paid for extracurricular activities such as activity fees; booster club
dues; fees for track and cross-country; activity ticket or admission for
high school athletic events; fees for a physical education event such as
- Materials: includes materials for extracurricular
activities, such as sporting events, speech activities, musical or dramatic
events, awards banquets, homecoming, prom, and other school-related social
- Music: rental of musical instruments for
school or band; music/instrument lessons at a school; sheet music used
in a school; valve oil; cork grease; music books and reeds used in school
bands or orchestras
- Shop class and mechanics class: cost of required
- Shoes: football, soccer and golf shoes; cleats
for football shoes; track spike shoes
- Travel: non-travel fees for field trips if
the trip is during school hours
- Tuition: the school must be accredited; amounts
paid are not allowed if they relate to teaching of religious tenets or
doctrines of worship
- Uniforms: band, hockey and football uniforms
The cost of the following items
are NOT eligible for the credit:
- Books: yearbooks
- Clothing: clothes which can be used for streetwear,
such as T-shirts for extracurricular events such as track and science;
clothing for a play or concert that is suitable for everyday wear; prom
dresses and tuxedos
- Dues, Fees and Admissions: sports-related
socials; special education programs like career conferences; special testing
like SAT, PSAT and Iowa talent search tests
- Music: purchase of musical instruments; cost
of music lessons outside of school; sheet music for private use
- Religion: Amounts paid are not allowed if
they relate to teaching of religious tenets or doctrines of worship.
- Shoes: basketball shoes and other shoes suitable
for everyday wear
- Shop class and mechanics class: optional
expenditures for wood or materials or for repair of personal vehicles
- Travel: travel expenses for trips
- Tuition: any amount for food, lodging, clothing
or transportation of a student
Calculate the proper amount of expenses per dependent
and multiply the amount not to exceed $1,000 by 25% (.25).
Enter the total allowable credit on line 49. Retain
records of your calculation, showing the name of each dependent, school(s)
attended, and an itemized list of qualifying expenses.
Example: Students Patty and Mark have qualifying
expenses of $1,400 and $700 respectively. Their parents can take a credit
of $250 (25% of $1,000 maximum) for Patty and $175 (25% of $700) for Mark,
for a total credit of $425.
Married Separate Filers: This credit must
be divided between husband and wife in the ratio of their respective
net incomes. Any unused part of this credit cannot be used by the other
of how to prorate)
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