SCHOOL DISTRICT SURTAX and EMERGENCY MEDICAL SERVICES SURTAX.
School District Surtax/EMS list
If you do not know your school district name, it is listed on your voter registration card.
Multiply the amount on line 54 by the surtax
rate and enter the result. Residents of school districts that do not
have a surtax should enter zero on line 55. The applicable school district
is the one in which you resided on the last day of the tax year, not
necessarily the district where your children attend school. Taxpayers
without children, or without children in public school, are still subject
to this tax.
Counties may impose a countywide Emergency Medical Services (EMS) income surtax. At this time, Appanoose is the only county that has an EMS surtax. The EMS surtax is included in the school district surtax list.
If you itemize, you may claim the school district surtax/EMS surtax
shown on your 2007 Iowa income tax return as an itemized deduction on
line 4a. of the 2008 Iowa Schedule
to Line 54
to Line 56