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38. IOWA STATE INCOME TAX. If your total itemized deductions from federal Schedule A on line 37 includes Iowa state income tax, enter the amount of Iowa state income tax. (Do not include School District Surtax / Emergency Medical Services Surtax on this line)

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

(Examples of how to prorate)

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