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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. The amount you enter on this line should not include local income surtaxes. Local income surtaxes are the School District Surtax and the Emergency Medical Services Surtax shown on line 55 of the IA 1040.

If the itemized deduction for state sales and use tax paid is taken on the federal schedule A, do not report that amount 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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