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38. IOWA STATE INCOME TAX IF INCLUDED IN LINE 5 OF FEDERAL SCHEDULE A.

Iowa state income tax is not deductible on the Iowa return, so if your total itemized deductions from federal Schedule A on line 37 include Iowa state income tax, enter the amount of Iowa state income tax on line 38. The amount entered on line 38 should not include local income surtaxes, if they were included on line 5 of the 2012 federal Schedule A. Local income surtaxes are the School District Surtax and the Emergency Medical Services Surtax shown on line 55 of the IA 1040. Local income surtaxes are deductible on the Iowa return, which is why they are not included on line 38.

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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