Line 41
graphic link to 2008 Iowa income tax expanded instructions for 2008
Questions? E-mail Us!
2008 Expanded Instructions Home
graphic link to I-R-S Code
graphic image to translation web site
graphic link to Iowa e-file choices
graphic image to topic index of 2008 Iowa income tax instructions by topic
graphic link to 2008 Iowa income tax instructions by line number

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 2008, the Iowa standard deduction is:

  • If filing status 1, enter the lesser of $1,750 or the amount on line 36.
  • If filing status 3 or 4, each spouse enters the lesser of $1,750 or the amount on line 36.
  • If filing status 2, 5 or 6 is marked, enter the lesser of $4,310 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