Note: You cannot take deductions on this line if you take the standard deduction on your Iowa return.
a. Expenses Incurred
for Care of a Disabled Relative: Expenses,
not to exceed $5,000, incurred in caring for a disabled relative
in your home may be deducted. The expenses which may be claimed are
those for the care of a person who is your grandchild, child, parent,
or grandparent. The disabled person must be unable, by reason of
physical or mental disability, to live independently and must be
receiving or be eligible to receive medical assistance benefits under
Title XIX of the U.S. Social Security Act.
An itemized schedule of
expenses must be included with the return and may include items such
as food, clothing, medical expenses not otherwise deductible, and
transportation for medical reasons (See IRS guidelines for medical
mileage rate.). Expenses not directly attributable to the care of
the relative, such as rent, mortgage payments, interest, utilities,
house insurance, and taxes cannot be included. Only expenses which
are not reimbursed may be claimed.
A statement from a qualified physician certifying that the person with the disability is unable to live independently must be submitted with the return the first year a deduction is taken and every third year thereafter.
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Married Separate
Filers: The
total deduction claimed by both spouses for each relative with
a disability may not exceed $5,000. This deduction must be
divided between spouses in the ratio of their respective net
incomes. See IA 1040, line 26.
(Examples of how to prorate) |
b.
Adoption Expenses: If
you adopted a child during the tax year, you may be eligible for
an additional itemized deduction for a portion of the adoption expenses
paid in 2009. This deduction is taken in the year that the expenses
are paid even if the child is not placed in your home during that
year or if the adoption does not occur.
A deduction is allowed
for expenses including medical costs relating to the child’s
birth, any necessary fees, and all other costs connected with the
adoption procedure. Attach a separate schedule listing the adoption
expenses. Subtract 3% of your total Iowa net income entered on line
26 from the total of qualifying adoption expense. If married,
3% of the combined net income must be subtracted. Only the amount
which exceeds 3% of your total Iowa net income may be deducted.
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Married Separate
Filers: This
deduction must be divided between spouses in the ratio of their
respective net incomes. See IA 1040, line
26.
(Examples of how to prorate) |
c. Mileage Deduction
Charitable Purposes. Iowa allows you an additional deduction for automobile mileage driven for charitable organizations. Calculate the deduction as follows:
- Number of miles x 39¢/mile
- Less charitable mileage deduction entered on federal or Iowa Schedule A
- Equals additional mileage deduction for charitable purposes.
