a. Personal Credit.
If you are filing
single (filing status 1), married filing separately on a combined
return (status 3) or married filing separate returns (status 4) or
qualifying widow(er) (status 6), enter "1" in the "Personal Credit" space.
If you are filing
married filing joint (status 2) or head of household (status 5),
you are eligible for an extra credit and should enter "2" in the "Personal Credit" space.
Add the number of personal credits and multiply by $40. Enter this amount on the $ line.
Note: Dependents
filing their own returns claim a $40 personal exemption credit
even if they are claimed as a dependent on another person's Iowa
return.
b. Additional Personal
Credit. 65 or older and / or blind:
If you were 65 or older
on or before January 1, 2010, you may take an additional personal
credit. If your spouse was 65 or older on or before January 1, 2010,
and you are filing a joint return (status 2), you may take an additional
personal credit for your spouse.
If you were blind on or
before December 31, 2009, you may take an additional personal credit.
If your spouse was blind on or before December 31, 2009, and you
are filing a joint return (status 2), you may take an additional
personal credit for your spouse.
Add the number of credits for 65 or older and blind and multiply by $20. Enter this amount on the $ line.
c. Dependents: Consult IRS Publication 17 to learn who qualifies as a dependent.
Enter the number of dependent children and other dependents you are claiming for federal income tax purposes. Add the number of dependent credits and multiply by $40. Enter this amount on the $ line.
The IRS determines whether or not a person is a dependent.
In the box on the upper right corner of the return, indicate the number of these dependent children who do and do not have health care coverage as of December 31, 2009. Any dependent receiving care through Medicaid or hawk-i is considered to have health care coverage.
d. Dependent Name(s).
Enter the first name(s) of the claimed dependents. Also enter their last name(s) if different than yours.
e. Total.
Add the dollar amounts and enter on the TOTAL line and on line 47, column A.
a. Personal Credit.
Enter "1" in
the first space and multiply by $40. Enter $40 on the $ line.
b. Additional Personal
Credit. 65 or older and / or blind:
If your spouse was 65 or
older on or before January 1, 2010, your spouse may take an additional
personal credit.
If your spouse was blind
on or before December 31, 2009, your spouse may take an additional
personal credit.
Add the number of credits for 65 or older and blind and multiply by $20. Enter this amount on the $ line.
c. Dependents: Consult IRS Publication 17 to learn who qualifies as a dependent.
Enter the number of dependent children and other dependents the spouse is claiming for federal income tax purposes. Add the number of dependent credits and multiply by $40. Enter this amount on the $ line.
The IRS determines whether or not a person is a dependent.
In the box on the upper right corner of the return, indicate the number of these dependent children who do and do not have health care coverage as of December 31, 2009. Any dependent receiving care through Medicaid or hawk-i is considered to have health care coverage.
d. Dependent Name(s)
Enter the first name(s) of the claimed dependents. Also enter their last name(s) if different than yours.
e. Total.
Add the dollar amounts and enter on the TOTAL line and on line 47, column B.
| Married Separate
Filers: You
may divide the number of dependents you claim between you and
your spouse. However, you may not divide any one dependent between
spouses. Each spouse must claim their own exemption credits
and may not claim any unused part of their spouse's credit. |
