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Iowa Itemized Deduction Worksheet
IA 104-Wkst is obsolete, and is no longer supported by the Iowa Department of Revenue.
Extracted from PDF file 2018-iowa-ia-104-wkst.pdf, last modified July 2016Itemized Deduction Worksheet
2018 IA 104 Iowa Itemized Deductions Worksheet https://tax.iowa.gov This worksheet computes the amount of itemized deductions to enter on line 26 of the IA Schedule A for high income taxpayers. Step 1 Complete the IA 1040 Schedule A, lines 1-25. Step 2 Re-compute the federal Itemized Deduction Worksheet: 1. Enter the sum of lines 3, 8, 13, 17, 18, 24, and 25 from the IA 1040 Schedule A ............. 1. 2. Enter any Iowa income tax from line 5a of the federal Schedule A. Do not include school district/EMS surtax. ................................................................................................ 2. 3. Add amounts from lines 1 and 2. ...................................................................................... 3. 4. Add the amounts on IA 1040 Schedule A, lines 3, 12, 18, plus gambling losses and casualty or theft losses included on line 25 and enter here. ....................................... 4. 5. Is the amount on line 4 less than the amount on line 3? • No. Stop! Your deduction is not limited. You do not need to complete the rest of this form. Enter the amount from line 1 above on the IA 1040 Schedule A, line 26. • Yes. Subtract line 4 from line 3.................................................................................... 5. 6. Multiply line 5 by 80% (.80) ............................................................................................... 6. __________ __________ __________ __________ __________ __________ 7. Enter amount from federal 1040, line 7, plus any bonus depreciation/section 179 adjustment from line 14 of the IA 1040 and all other Iowa net income decoupling ............ 7. __________ 8. Enter: $320,000 if qualifying widow(er)/married filing jointly; $293,350 if head of household; $266,700 if single; $160,000 if married filing separately for federal purposes. .......................................................................................................................... 8. __________ 9. Is the amount on line 8 less than line 7? • No. Stop! Your deduction is not limited. You do not need to complete the rest of this form. Enter the amount from line 1 above on IA 1040 Schedule A, line 26. • Yes. Subtract line 8 from line 7.................................................................................... 9. __________ 10. Multiply line 9 by 3% (.03) ............................................................................................... 10. __________ 11. Enter the smaller of line 6 or line 10 ................................................................................ 11. __________ 12. Total adjusted federal itemized deductions. Subtract line 11 from line 3 and enter on Step 3, line 13 below.................................................................................................. 12. __________ Step 3 Complete the IA 104: 13. 14. 15. 16. 17. 18. 19. 20. 21. Enter the revised allowable federal itemized deductions from line 12 ............................. 13. Enter the amount from line 4 ........................................................................................... 14. Subtract line 14 from line 13 ........................................................................................... 15. Enter the amount from line 3 ........................................................................................... 16. Subtract line 14 from line 16 ........................................................................................... 17. Divide line 15 by line 17. Enter to the nearest tenth of a percent .................................... 18. Enter the amount from line 2 ........................................................................................... 19. Multiply line 19 by the percent on line 18 ........................................................................ 20. Subtract line 20 from line 13. Enter this amount on line 26 of the IA 1040 Schedule A ..................................................................................................................... 21. __________ __________ __________ __________ __________ __________ % __________ __________ __________ Keep this worksheet with your tax records. 41-104 (07/11/18)
IA 104 Itemized deductions worksheet, 41-104
More about the Iowa IA 104-Wkst Individual Income Tax
This worksheet computes the amount of itemized deductions to enter on line 26 of the IA Schedule A for high income taxpayers.
We last updated the Itemized Deduction Worksheet in April 2021, and the latest form we have available is for tax year 2018. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Iowa Department of Revenue. You can print other Iowa tax forms here.
Related Iowa Individual Income Tax Forms:
TaxFormFinder has an additional 43 Iowa income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Iowa IA 104-Wkst.
| Form Code | Form Name |
|---|---|
| Form IA 1040 | Individual Income Tax Return |
| IA 1040-ES | Individual Income Estimate Tax Payment Voucher |
| IA 1040-V | Tax Payment Voucher |
| Form IA 1040ES | Estimated Tax Coupons |
| IA 1040-A | Form 1040 Schedule A (Itemized Deductions) |
| IA 1040 Table | IA 1040 Tax Tables |
| IA 1040-B | Form 1040 Schedule B (Interest and Dividend Income) |
| IA 1040X | Amended Individual Income Tax Return 41-122 |
| IA 1040-ES Instructions | Individual Estimated Income Tax Instructions |
| Form IA 1041V | Iowa Fiduciary Income Tax Payment Voucher |
View all 44 Iowa Income Tax Forms
Form Sources:
Iowa usually releases forms for the current tax year between January and April. We last updated Iowa IA 104-Wkst from the Department of Revenue in April 2021.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Iowa IA 104-Wkst
We have a total of four past-year versions of IA 104-Wkst in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2018 IA 104-Wkst
IA 104 Itemized deductions worksheet, 41-104
2017 IA 104-Wkst
IA 104 Itemized deductions worksheet, 41-104
2016 IA 104-Wkst
IA 104 Itemized deductions worksheet, 41-104
2015 IA 104-Wkst
IA 104 Itemized deductions worksheet, 41-104
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