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2013 Iowa 1040 Expanded Instructions
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44. TUITION AND TEXTBOOK CREDIT (K-12 ONLY).

Taxpayers who have one or more dependents attending Kindergarten through 12th grade in an accredited Iowa school may take a credit for each dependent for amounts paid for tuition and textbooks. Dependents must have attended a school in Iowa that is accredited under section 256.11, not operated for a profit, and adheres to the provisions of the U.S. Civil Rights Act of 1964.

The credit amount is 25% of the first $1,000 paid for each dependent for tuition and textbooks.

Divorced or separated parents

Only the spouse claiming the dependent can claim the amounts paid by that spouse for tuition and textbooks for that dependent.

Home schooling

Expenses for textbooks or other items for home schooling, tutoring, or schooling outside an accredited school do not qualify for the credit.

Tuition defined

“Tuition” means any charges for the expense of personnel, buildings, equipment, and materials other than textbooks, and other expenses that relate to the teaching of only those subjects legally and commonly taught in Iowa's public elementary and secondary schools.

Textbooks defined

“Textbooks” means books and other instructional materials used in teaching those same subjects. This includes fees, books, and materials for extracurricular activities.

Examples of extracurricular activities

Sporting events, speech activities, musical or dramatic events, driver's education (if paid to the K-12 school), awards banquets, homecoming, prom (clothing does not qualify), and other school-related social events

The Cost of the Following Items ARE ELIGIBLE for the Credit:

Books

Books and other instructional materials used in teaching subjects legally and commonly taught in Iowa's public elementary and secondary schools, including those needed for extracurricular activities

Clothing

“Non-street” costumes for a play or special clothing for a concert not suitable for everyday wear

Driver's education

Only if paid to the K-12 school

Dues, fees, and admissions

Those paid for extracurricular activities such as activity fees; booster club dues; fees for track and cross-country; activity ticket or admission for high school athletic events; fees for a physical education event such as roller skating

Materials

Materials for extracurricular activities, such as sporting events, speech activities, musical or dramatic events, awards banquets, homecoming, prom, and other school-related social events

Music

Rental of musical instruments for school or band; music / instrument lessons at a school; sheet music used in a school; valve oil; cork grease; music books and reeds used in school bands or orchestras

Parking

Fees required to park at the school and paid to the school

Shop class and mechanics class

Cost of required basic materials

Shoes

Football, soccer, and golf shoes; cleats for football shoes; track spike shoes

Travel

Non-travel fees for field trips if the trip is during school hours

Tuition

The school must be accredited. Amounts paid are not allowed if they relate to teaching of religious tenets or doctrines of worship.

Uniforms

Band, hockey, and football uniforms

The Cost of the Following Items ARE NOT ELIGIBLE for the Credit:

Books

Yearbooks

Clothing

Clothes which can be used for street wear, such as T-shirts for extracurricular events such as track and science; clothing for a play or concert that is suitable for everyday wear; prom dresses and tuxedos

Dues, fees, and admissions

Sports-related socials; special education programs like career conferences; special testing like SAT, PSAT, and Iowa talent search tests

Music

Purchase of musical instruments; music lessons outside of school; sheet music for private use

Religion

Amounts paid are not allowed if they relate to teaching of religious tenets or doctrines of worship.

Shoes

Basketball shoes and other shoes suitable for everyday wear

Shop class and mechanics class

Optional expenditures for wood or materials or for repair of personal vehicles

Travel

Travel expenses for trips

Tuition

Any amount for food, lodging, or clothing

Calculating the Credit

Calculate the proper amount of expenses per dependent and multiply the amount – not to exceed $1,000 – by 25% (.25).

Keep records of your calculation, showing the name of each dependent, school(s) attended, and an itemized list of qualifying expenses.

Enter the total allowable credit on line 44.

Example

Students Patty and Mark have qualifying expenses of $1,400 and $700 respectively. Their parents can take a credit of $250 (25% of $1,000 maximum) for Patty and $175 (25% of $700) for Mark, for a total credit of $425.

Married Separate Filers:

This credit must be taken by the spouse claiming the dependent. Any unused part of this credit cannot be used by the other spouse.

 

ELIGIBLE & INELIGIBLE EXPENDITURES FOR THE
IOWA
TUITION AND TEXTBOOK TAX CREDIT

EXPENSE

ELIGIBLE
EXPENDITURES

INELIGIBLE
EXPENDITURES

Tuition Tuition for any K-12 school that is accredited  Any amount for food, lodging, or clothing or amounts paid relating to the teaching of religious tenets, doctrines or worship; amounts for private instruction or tutoring not paid to a school
Textbooks and Publications Textbooks and other instructional materials used in teaching subjects legally and commonly taught in Iowa's public elementary and secondary schools, including those needed for extracurricular activities (including fees for required textbooks and supplies); computers, if required Yearbooks or annuals; textbook fines
Clothing Rental or purchase of “non-street” costumes for a play or special clothing for a concert not suitable for everyday wear; rental of prom dresses and tuxedos Clothes which can be used for street wear, such as T-shirts for extracurricular events; clothing for a play or concert that is suitable for everyday wear; purchase of prom dresses and tuxedos
Driver's Education Only if paid to the K-12 school Paid to other than a K-12 school
Dues, Fees and Admissions Annual school fees; fees or dues paid for extracurricular activities ; booster club dues (for dependent only); fees for athletics; activity ticket or admission for K-12 school athletic, academic, music, or dramatic events and awards banquets or buffets; fees for a physical education event such as roller skating; advanced placement fees if paid to high school; fees for homecoming, winter formal, prom, or similar events; fees required to park at the school and paid to the school   Sports-related socials; special education programs like career conferences; special testing like SAT, PSAT, ACT and Iowa talent search tests; fees paid to K-12 schools for college credit or special programs at colleges and universities; advanced placement fees if paid to a college or a university
Materials for Extracurricular Activities Materials for extracurricular activities, such as sporting events, speech activities, musical or dramatic events, awards banquets, homecoming, prom, and other school-related social events Class rings
Music Rental of musical instruments for school or band; music / instrument lessons at a school; sheet music used in a school; music books and materials used in school bands or orchestras for maintenance of instruments, including reeds, strings, picks, grease, and other consumables Purchase of musical instruments (including rent-to-own contracts); music lessons outside of school; sheet music for private use
Religion

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Amounts paid are not allowed if they relate to teaching of religious tenets, doctrines, or worship
Shoes Football, soccer, and golf shoes; other shoes with cleats or spikes not suitable for street wear for teams associated with the school Basketball shoes and other shoes suitable for everyday wear
Supplies for Industrial Arts, Home Economics or Equivalent Classes Cost of required basic materials for classes such as shop class, mechanics class, agricultural class, home economics class, or equivalent classes Optional expenditures or materials used for personal projects of the dependents or for family benefit
Travel Fees for transportation to and from school if paid to the school; fees for field trips if the trip is during school hours Travel expenses for overnight trips which involve payment for meals and lodging
Uniforms Band and athletic uniforms

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