Line 41
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2006 Expanded Instructions Home


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 2006, the Iowa standard deduction is:

  • If filing status 1, enter the lesser of $1,650 or the amount on line 36.
  • If filing status 3 or 4, each spouse enters the lesser of $1,650 or the amount on line 36.
  • If filing status 2, 5 or 6 is marked, enter the lesser of $4,060 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.

Go to Line 40

Go to Line 42