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STEP 3 EXEMPTION CREDITS

YOU (and spouse if married filing joint)

a. Personal Credit

If you are filing single (filing status 1) or 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 to dependents filing their own returns:

You may claim a $40 personal exemption credit even if you 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, 2011

You may take an additional personal credit. If your spouse was 65 or older on or before January 1, 2011, 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, 2010

You may take an additional personal credit. If your spouse was blind on or before December 31, 2010, 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. Consult IRS Publication 17 to learn who qualifies as a dependent.

Dependent children health care coverage

Reminder: In the box on the upper right corner of the return, you must indicate the number of dependent children who do and do not have health care coverage as of December 31, 2010.  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.

SPOUSE (Complete only if married filing separately on a combined return, filing status 3.)

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, 2011

Your spouse may take an additional personal credit.

If your spouse was blind on or before December 31, 2010

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

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. Consult IRS Publication 17 to learn who qualifies as a dependent.

Dependent children health care coverage

Reminder: In the box on the upper right corner of the return, you must indicate the number of these dependent children who do and do not have health care coverage as of December 31, 2010. 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.