Iowa Department of Revenue 1040 Instructions 2007

38. IOWA INCOME TAX. If your total itemized deductions from Federal Schedule A on line 37 includes Iowa income tax, enter the amount of Iowa income tax.

Married Separate Filers: Iowa income tax deduction must be divided between husband and wife in the ratio of their respective net incomes. See IA 1040, line 26.

(Examples of how to prorate)

Go to Line 37

Go to Line 39