Line 38
graphic that says Iowa 2010 Expanded 1040 Instructions
Questions? E-mail Us!
2010 Expanded Instructions Home
graphic link to I-D-R home page
graphic link to Iowa Tax Research Library
graphic image and link to topic index of 2010 Iowa income tax instructions by topic graphic link to 2010 Iowa income tax instructions by line number
graphic link to I-R-S Code
graphic link to I-R-S forms
graphic image to translation web site graphic link to Iowa e-file choices

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. 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)

Go to Line 37

Go to Line 39