Line 31
2013 Iowa 1040 Expanded Instructions
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Enter the amount(s) listed in the box labeled “Federal income tax withheld” on the W-2 or 1099 form(s) that you received.

The 0.9% Medicare tax is not considered a federal income tax and is, therefore, not deductible on the Iowa return. Taxpayers can deduct their entire withholding amount on line 31, but the self-employment tax portion must be added back on line 28. 

Married Separate Filers:

Each spouse may claim only his or her own federal income tax withheld.

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