Iowa Form 1040 Schedule A (Itemized Deductions)

Form 1040 Schedule A (Itemized Deductions)
IA 1040 Schedule A (41004)
2022 IA 1040 Schedule A
If you itemize deductions, include this schedule with your return. Use whole dollar amounts.

Iowa Itemized Deductions
tax.iowa.gov

Name(s): ________________________________________________________ Social Security Number: _____________________________
Medical and
Dental
Expenses

Taxes You
Paid (Not
subject to
federal
deduction
dollar
limitations)

Interest
You
Paid

Gifts to
Charity

1. Medical and dental expenses (Exclude health insurance premiums claimed on IA 1040,
line 18). ........................................................................................................................................................ 1. _____________
2. Multiply the amount on federal form 1040, line 11, as modified for Iowa purposes, by 7.5% (.075).
Enter result here. See IA 1040 expanded instructions ................................................................................. 2. _____________
3. Subtract line 2 from line 1. If less than zero, enter 0 .................................................................................... 3. _____________
4. State and local taxes. Check only one box.
a. ☐ Other state and local income taxes. Do not include any general sales tax or Iowa income tax.
Include school district surtax and EMS surtax from prior years paid in 2022, OR
b. ☐ General sales tax from federal form 1040, Schedule A, line 5a ........................... 4. ______________
5. Real estate taxes ......................................................................................................... 5. ______________
6. Personal property taxes, including annual vehicle registration .................................... 6. ______________
7. Other taxes. List type and amount: _____________________________________
7. ______________
8. Add lines 4-7. Enter total here ..................................................................................................................... 8. _____________
9. Home mortgage interest and points.
a. Interest and points reported on federal form 1098 ................................................... 9a. _____________
b. Interest not reported on federal form 1098 ............................................................... 9b. _____________
10. Points not reported on federal form 1098 .................................................................... 10. _____________
11. RESERVED FOR FUTURE USE. ............................................................................... 11. _____________
12. Investment interest. Include federal form 4952 if required ........................................... 12. _____________
13. Add lines 9a-12. Enter total here ................................................................................................................. 13. ____________
14. Contributions by cash or check ................................................................................... 14. _____________
15. Contributions other than by cash or check. Include federal form 8283
if more than $500 ........................................................................................................ 15. _____________
16. Contributions carryover from prior year. See IA 1040 expanded instructions .............. 16. _____________
17. Add lines 14-16. Enter total here ................................................................................................................. 17. ____________

Casualty/
Theft Loss

18. Casualty or theft loss(es). Include federal form 4684. See IA 1040 expanded instructions. ........................ 18. ____________

Other
Itemized
Deductions

19. Other expenses. List type and amount: ____________________________________________________

Total
Itemized
Deductions

Proration of
Deductions
Between
Spouses

______________________________________________________________________________________ 19. ____________
20. Other Iowa deductions. See IA 1040 expanded instructions ....................................................................... 20. ____________
21. Total deductions. Add lines 3, 8, 13, 17 through 20. If using filing statuses 1, 2, 5, or 6, enter the
amount on the IA 1040, Step 8, line 37 ....................................................................................................... 21. ____________
Complete lines 22-26 only if you are using filing status 3 or 4.
Spouse
You
22. Net income of both spouses from IA 1040, line 26 .................................................... 22b. ___________ 22a. ____________
23. Total Iowa net income, add columns 22a and 22b. Enter total here ............................................................ 23. ____________
24. Divide the amount on line 22a by the amount on line 23. Enter to the nearest tenth of a percent ............... 24. ___________ %
25. Multiply line 21 by the percentage on line 24. Enter here and on IA 1040, line 37, column A ...........(You) 25. ____________
26. Subtract line 25 from line 21. Enter here and on IA 1040, line 37, column B. If you are
using filing status 4, enter this amount on your spouse’s return, line 37, column A .................... (Spouse) 26. ____________

41-004 (09/20/2022)