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STEP 7 TAXABLE INCOME
(ITEMIZED OR STANDARD DEDUCTION)

 

36. BALANCE.

Enter the amount(s) from line 35 on line 36.

If you are itemizing deductions:

Complete applicable lines 37 through 41.

If you are taking the standard deduction:

Skip lines 37 through 40 and go to line 41.

STEP 7 TAXABLE INCOME
(ITEMIZED OR STANDARD DEDUCTION)

You may itemize deductions or claim the Iowa standard deduction, whichever is larger. You may itemize deductions on your Iowa return even if you did not itemize deductions on your federal return.

Itemized Deduction

If you itemize, complete applicable lines 37-40, check the itemized box on line 41 and enter your total itemized deduction. Attach your Schedule A to your return.

Standard Deduction

If you use the Iowa standard deduction check the standard box on line 41 and enter your standard deduction.

  • $1,860 for filing statuses 1, 3, and 4
  • $4,590 for filing statuses 2, 5, and 6

Married Separate Filers:

If one spouse itemizes deductions, then both spouses must itemize deductions, even if separate Iowa returns are filed.

Go to Line 35

Go to Line 37