Schedule A (Form Ia 1040) - Iowa Itemized Deductions - 2014
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1Iowa Department of Revenue
2014 IA 1040 Schedule A
Iowa Itemized Deductions
If you itemize d e d u c t i o n s , i n c l u d e t h i s s c h e d u l e w i t h yo u r r e t u r n .
Name(s) as shown on page 1 of the IA 1040
Social Security Number
1.
1.
Medical and dental expenses (Do not include health insurance premiums claimed on IA 1040, line 18).
.00
2. Multiply the amount on federal form 1040*, line 38 as adjusted for disallowance of
Medical
depreciation/section 179, from line 14 of the IA 1040 by 10% (.10), or 7.5% (.075) if taxpayer or
and Dental
spouse is 65 or older. Enter result here. ................................................................................................ 2.
.00
Expenses
3. Subtract line 2 from line 1. If less than zero, enter zero. .............................................................................................................
3
. _____________ .00
4.
State and Local taxes. Check only one box.
a.
Other state and local income taxes. Do not include Iowa Income Tax.
Include School District Surtax and EMS Surtax paid in 2014 .
OR
RESERVED. ........................................................................................................................... 4.
b.
.00
Taxes You
Paid
5. Real estate taxes .................................................................................................................................... 5.
.00
6.
6.
Personal p r o p e r t y taxes, including annual vehicle registration. ..................................................
.00
7. Other taxes. List type and amount. ______________________________________________________ 7.
.00
8.
Add amounts on lines 4, 5, 6, and 7. Enter total he r e. ...................................................................................................
8.
______________ .00
9a.
Home mortgage interest and points reported on federal f o r m 1098 ..................................................... .
9a.
.00
9b. Home mortgage interest not reported on federal form 1098. ................................................................... 9b.
.00
10. Points not reported on federal form 1098 ................................................................................................. 10.
.00
Interest You
Paid
11. RESERVED. .......................................................................................................................................... 11.
.00
12. Investment interest. Include federal form 4952 if required ........................................................................ 12.
.00
13. Add lines 9a-12. Enter total here. ................................................................................................................................................ 13.
_____________ .00
14. Contributions by cash or check ............................................................................................................... 14.
.00
15. Other than by cash or check. You must include federal form 8283 if more than $500. .............................. 15.
.00
Gifts to
Charity
16. Carryover from prior year as adjusted for disallowance of bonus depreciation ......................................... 16.
.00
17. Add lines 14 through 16. Enter total here. .................................................................................................................................. 17.
_____________ .00
Casualty/
18. Casualty or theft loss(es). Include federal form 4684. ................................................................................................................ 18.
______________
.00
Theft Loss
19. Unreimbursed employee expenses. Include federal form 2106 or 2106-EZ if required ............................. 19.
.00
20. Tax preparation fees. ............................................................................................................................. 20.
.00
Job
21. Other expenses. List type and amount. _________________________________________________ 21.
.00
Expenses
22. Add the amounts on lines 19, 20, and 21. Enter total here. ..................................................................... 22.
.00
and Misc.
Deductions
23. Multiply the amount of federal form 1040*, line 38 as adjusted for disallowance of bonus
depreciation/section 179, from line 14 of the IA 1040* by 2% (.02). Enter the result here ......................... 23.
.00
24. Subtract line 23 from line 22. Enter the total. If less than zero, enter zero. ................................................................................. 24.
_____________ .00
Other Misc.
25. Other miscellaneous deductions not subject to 2% AGI Limit. List type and amount.
25.
___________________________________
_____________ .00
Deductions
26. If the amount on federal form 1040* line 38 as adjusted for disallowance of bonus depreciation/section 179 from line 14 of the
IA1040 is $305,050 or less for married taxpayers ($152,525 if married filing separately for federal tax purposes) or qualifying
widow(er), $279,650 for head of household or $254,200 for single, add lines 3, 8, 13, 17, 18, 24, and 25, and enter the total
here. If the amount of federal form 1040* line 38 as adjusted for disallowance of bonus depreciation/section 179 from line 14
Total
of the IA 1040 is more than $305,050 for married taxpayers ($152,525 if married filing separately for federal tax purposes) or
Itemized
qualifying widow(er), $279,650 for head of household or $254,200 for single, you must complete the Iowa Itemized
Deductions
Deductions Worksheet, IA 104, to calculate your total deductions. ................................................................................................ 26.
.00
27. Other deductions. See page 6, IA 1040 instructions ................................................................................................................... 27.
_____________ .00
28. Total deductions. Add lines 26 and 27. If using filing statuses 1, 2, 5, or 6, enter the amount on Step 8, line 37 of the IA1040.
28.
_____________ .00
Complete lines 29 through 33 Only if you are using filing status 3 or 4.
Spouse
You
29. Enter the Iowa net income of both spouses from IA 1040, line 26. ......................................................... 29b.
29a.
.00
.00
Proration Of
30. Total Iowa net income, add columns 29a and 29b. Enter the total here. .................................................................................... 30.
.00
Deduction
31. Divide the amount on line 29a by the amount on line 30. Enter to the nearest tenth of a percent............................................... 31.
%
Between
Spouses
32. Multiply line 28 by the percentage on line 31. Enter here and on IA 1040, line 37, column A ........................................
(YOU)
32.
.00
33. Subtract line 32 from line 28. Enter here and on IA 1040, line 37, column B. If you are using filing status 4, enter
33.
this amount on line 37, column A of your spouse’s return.
(SPOUSE)
.00
*If you filed 1040A, see line 21; if federal 1040EZ, see line 4.
NOTE: If you have a federal bonus depreciation/section 179, please see
the 2014 Expanded Instructions on our website.
*1441004019999*
41-004 (11/20/14)
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