Instructions For Form Ia 1040 - Iowa Individual Income Tax Form

Older Vehicles: For qualifying automobiles (model year 2002 or older)

The total deduction claimed by both

MARRIED SEPARATE FILERS:

and multipurpose vehicles (model year 1992 or older) the deductible

spouses for each relative with a disability may not exceed $5,000.

amount is 60% of the registration fees paid in 2013.

b. Adoption Expenses: If you adopted a child during the tax year,

Iowa Itemized Deduction Worksheet form IA 104 must be used if

you may be eligible to deduct a portion of the adoption expenses you

your federal AGI is more than $300,000 for married filers ($150,000 for

paid in 2013. This deduction is taken in the year you paid the expenses

married taxpayers filing separate returns) or qualified widow(er), $275,000

even if the child is not placed in your home that year. Costs relating to

for head of household filers and $250,000 for single filers.

the child’s birth, any necessary fees, and all other costs connected

Other Deductions (line 27 of IA Schedule A)

with the adoption procedure are allowed. Include a list of expenses

a. Expenses Incurred for Care of a Disabled Relative: Expenses, not

with your return.

to exceed $5,000, incurred in caring for a disabled relative in your

Subtract 3% of your total Iowa net income entered on line 26 from the

home may be deducted. The expenses must be for the care of a person

total of qualifying adoption expense. If married, 3% of the combined

who is your grandchild, child, parent, or grandparent. The disabled

net income must be subtracted. Only the amount which exceeds 3% of

person must be unable, by reason of physical or mental disability, to

your total Iowa net income may be deducted.

live independently and must be receiving or be eligible to receive

medical assistance benefits under Title 19 of the U.S. Social Security

c. Mileage Deduction for Charitable Purposes: Iowa allows you an

Act. Only expenses that are not reimbursed can be claimed.

additional deduction for automobile mileage driven for charitable

An itemized list of expenses must be included with the return. Items

organizations. Calculate the deduction as follows:

may include food, clothing, medical expenses not otherwise deductible,

1. Number of miles x 39¢/mile

and transportation. The following expenses cannot be included: rent,

2. Less charitable mileage deduction

mortgage payments, interest, utilities, house insurance, and taxes.

already included as part of line 26,

A statement from a qualified physician certifying that the person with

Iowa Schedule A

the disability is unable to live independently must be submitted with

3. Equals additional mileage deduction

the return the first year the deduction is taken and every third year

for charitable purposes.

thereafter.

STEP 8 TAX CALCULATION

LINE 39. Tax from Tables or Alternate Tax. The tax tables begin on

proration is the amount from line 26, plus any pension exclusion from line

page 11 for all filing statuses.

21 and Social Security Phase-out taken on line 12 of the Social Security

Alternate Tax Calculation: For filing statuses 2, 3, 4, 5, and 6. If the

Worksheet.

combination of your net income from line 26 PLUS any pension

LINE 40. Iowa Lump-sum Tax. Enter 25% of federal tax from form

exclusion taken on line 21 and Social Security Phase-out taken on line

4972.

12 of the Social Security Worksheet on page 2 exceeds $13,500 ($32,000

LINE 41. Iowa Minimum Tax. The Iowa minimum tax is imposed, for

if you or your spouse is 65 or older on 12/31/13), you are required to

the most part, on the same tax preference items and adjustments on which

file a return but you may owe less tax by completing the worksheet

federal minimum tax is imposed. However, you may be subject to Iowa

below to compute your tax liability. Enter this alternate tax on line 39 if it is

minimum tax even if you have no liability for federal minimum tax. If you

less than the tax from the tax table. This is not available to status 1 filers.

had tax preference items and adjustments in 2013, see form IA 6251 for

If you are married filing separately and one spouse has a net

further information.

operating loss that will be carried back or forward, then you cannot

Nonresidents and Part-year Residents: If you have Iowa-source tax

use the alternate tax computation. If the spouse with the net operating

preferences or adjustments, you may be subject to Iowa minimum tax.

loss elects not to carry the net operating loss back or forward, then you

See form IA 6251.

can use the alternate tax computation. A statement must be included with

LINE 44. Tuition and Textbook Credit. Taxpayers who have one or

the return saying that the spouse with the net operating loss will not carry it

more dependents attending Kindergarten through 12th grade in an

back or forward.

accredited Iowa school may take a credit for each dependent for amounts

ALTERNATE TAX CALCULATION

paid for tuition and textbooks. Dependents must have attended a school

1. Enter the total of net income from line 26, pension exclusion from

in Iowa that is accredited under section 256.11, not operated for a

line 21 of the IA 1040 and Social Security Phase-out taken on line

profit, and adheres to the provisions of the U.S. Civil Rights Act of

12 of the Social Security Worksheet on page 2. Filing statuses 3 or

1964. The credit amount is 25% of the first $1,000 paid for each

4: Enter combined totals of both spouses. ......... 1. _____________

dependent for tuition and textbooks. In the case of divorced or separated

2. Enter $13,500. ($32,000 if you or your spouse

parents, only the spouse claiming the dependent can claim the amounts

is 65 or older on 12/31/13.) .................................. 2. _____________

paid by that spouse for tuition and textbooks for that dependent. Expenses

3. Income subject to alternate tax. Subtract line 2

for textbooks or other items for home schooling, tutoring, or schooling

from line 1 ............................................................ 3. _____________

outside an accredited school do not qualify for the credit. “Tuition” means

4. Multiply line 3 by 8.98% (.0898). ....................... 4. _____________

any charges for the expense of personnel, buildings, equipment, and materials

5. Using the tax tables, determine the tax on

other than textbooks, and other expenses that relate to the teaching of only

the taxable income from line 38 of the IA 1040.

those subjects legally and commonly taught in Iowa’s public elementary

Status 3 and 4 filers: Calculate tax separately

and secondary schools. “Textbooks” means books and other instructional

and combine the amounts. .................................. 5. _____________

materials used in teaching those same subjects. This includes fees, books,

6. Compare the amounts on line 4 and line 5.

and materials for extracurricular activities. Examples of extracurricular

Enter the smaller amount here and on line 39,

activities: sporting events, speech activities, musical or dramatic events,

IA 1040. .............................................................. 6. _____________

driver’s education (if paid to a school), awards banquets, homecoming,

MARRIED SEPARATE FILERS (including status 4): Use the combined

prom (purchase of clothing does not qualify), and other school related

net incomes of both spouses to compute the alternate tax. (If you are status

social events. For lists of items eligible and not eligible for the credit,

4 and do not provide the other spouse’s income in Step 2 of the IA 1040,

see 2013 Expanded Instructions on our website. (Credit can be claimed

you will not be allowed the alternate tax calculation.) Divide the alternate

only for dependents listed on the return.) Calculate the proper amount of

tax between spouses in the ratio of the net income of each spouse to the

expenses per dependent and multiply the amount – not to exceed $1,000 –

combined net income of both spouses. “Net income” for purposes of this

by 25% (.25).

41-002g (09/03/13)

Instructions For Form Ia 1040 - Iowa Individual Income Tax Form - 2013 Page 7

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