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36. BALANCE. Enter the amount(s) from line 35 on line 36. Complete applicable lines 37 through 41, if you are itemizing deductions. Skip lines 37 through 40 and go to line 41 if you are taking the standard deduction.

STEP 7 ITEMIZED OR STANDARD DEDUCTION

You may itemize deductions or claim the Iowa standard deduction, whichever is larger. You may itemize deductions on your Iowa return even if you did not itemize deductions on your Federal return.

ITEMIZED DEDUCTION

If you itemize, complete applicable lines 37-40, check the itemized box on line 41 and enter your total itemized deduction. Attach your Schedule A to your return.

STANDARD DEDUCTION

If you use the Iowa standard deduction check the standard box on line 41 and enter your standard deduction.

  • $1,650 for filing statuses 1, 3 and 4
  • $4,060 for filing statuses 2, 5, and 6
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.

Go to Line 35

Go to Line 37