Line 38
graphic link to 2008 Iowa income tax expanded instructions for 2009
Questions? E-mail Us!
2009 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 2009 Iowa income tax instructions by topic
graphic link to 2009 Iowa income tax instructions by line number


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)

Go to Line 37

Go to Line 39