Changes for tax year 2008 Iowa Income Tax filing became effective July 27, 2011 with the enactment of Senate File 533. This legislation retroactively coupled with the following federal provisions for 2008:
- Tuition and Fees Deduction
- Educator Expenses Deduction
- Casualty Loss (Suspension of 10% of AGI limition; $100 floor)
Taxpayers who are impacted by these changes and have already filed returns for tax year 2008 may want to consider filing an amended Iowa tax return. Amended returns may be filed within three years of the original due date. No interest will be paid on refunds resulting from this legislation.
NOTE: These changes are allowed only for the 2008 tax year. These changes are not allowed for the 2009 tax year since Iowa did not couple with tax changes affecting the 2009 tax year.