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 2007, the Iowa standard deduction is:

• If filing status 1, enter the lesser of $1,700 or the amount on line 36.
  
• If filing status 3 or 4, each spouse enters the lesser of $1,700 or the amount on line 36.
  
• If filing status 2, 5 or 6 is marked, enter the lesser of $4,200 or the amount on line 36.

Go to Line 40

Go to Line 42