36. BALANCE. Enter the amount(s) from line 35 on line 36. Complete applicable lines 37 through 41, if you are itemizing deductions. Skip lines 37 through 40 and go to line 41 if you are taking the standard deduction.
STEP 7 ITEMIZED
OR STANDARD DEDUCTION.
You may itemize deductions or claim the Iowa standard deduction, whichever is larger. You may itemize deductions on your Iowa return even if you did not itemize deductions on your federal return.
If you itemize, complete applicable lines 37-40, check the itemized box on line 41 and enter your total itemized deduction. Attach your Schedule A to your return.
If you use the Iowa standard deduction check the standard box on line 41 and enter your standard deduction.
- $1,780 for
filing statuses 1, 3, and 4
- $4,390 for
filing statuses 2, 5, and 6
|Married Separate Filers: If one spouse itemizes deductions, then both spouses must itemize deductions, even if separate Iowa returns are filed.
Go to Line 35
Go to Line 37