Schedule A (Form Ia 1040) - Iowa Itemized Deductions - 2015
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1Iowa Department of Revenue
https://tax.iowa.gov
2015 IA 1040 Schedule A
Iowa Itemized Deductions
If you itemize deductions, include this schedule with your return. Please use whole dollar amounts.
Name(s) shown on return
Social Security Number
1. Medical and dental expenses (Do not include health insurance premiums claimed on
IA 1040, line 18) ........................................................................................................................ 1.
Medical and
2. Multiply the amount on federal form 1040*, line 38 as adjusted for disallowance of
Dental
depreciation/section 179, from line 14 of the IA 1040 by 10% (.10), or 7.5% (.075) if
Expenses
taxpayer or spouse is 65 or older. Enter result here .................................................................. 2.
3. Subtract line 2 from line 1. If less than zero, enter zero .................................................................................................3.
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 2015. OR
b. ☐RESERVED ...................................................................................................................... 4.
Taxes You
5. Real estate taxes ...................................................................................................................... 5.
Paid
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. Reported on federal form 1098 ............................................................................................. 9a.
b. Not reported on federal form 1098 ........................................................................................ 9b.
Interest You
10. Points not reported on federal form 1098 ................................................................................ 10.
Paid
11. RESERVED ............................................................................................................................ 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. Other than by cash or check. You must include federal form 8283 if more than $500 .............. 15.
Gifts to
Charity
16. Carryover from prior year as adjusted for disallowance of bonus depreciation ........................ 16.
17. Add lines 14-16. Enter total here .................................................................................................................................17.
18. Casualty or theft loss(es). Include federal form 4684 ...................................................................................................18.
Casualty/
Theft Loss
19. Unreimbursed employee expenses. Include federal form 2106 or 2106-EZ if required ............ 19.
20. Tax preparation fees ............................................................................................................... 20.
21. Other expenses. List type and amount:
21.
Job Expenses
22. Add lines 19-21. Enter total here ............................................................................................. 22.
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.
24. Subtract line 23 from line 22. Enter the total. If less than zero, enter zero. ..................................................................24.
25. Other miscellaneous deductions not subject to 2% AGI Limit. List type and amount:
25.
Other Misc.
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 less than $309,900 for married taxpayers ($154,950 if married filing separately for federal tax
purposes) or qualifying widow(er), $284,050 for head of household or $258,250 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 is more than the amount stated
above for your filing status, you must complete the Iowa Itemized Deductions Worksheet, IA 104, to calculate
Total Itemized
your total itemized deductions. ....................................................................................................................................26.
Deductions
27. Other deductions. See page 6, IA 1040 instructions ....................................................................................................27.
28. Total deductions. Add lines 26-27.
If using filing statuses 1, 2, 5, or 6, enter the amount on Step 8, line 37 of the IA 1040. ..............................................28.
Complete lines 29-33 only if you are using filing status 3 or 4
Spouse
You
29. Net income of both spouses from IA 1040, line 26 .................................................................. 29b.
29a.
30. Total Iowa net income, add columns 29a and 29b. Enter total here .............................................................................30.
Proration of
Deductions
31. Divide the amount on line 29a by the amount on line 30. Enter to the nearest tenth of a percent ................................31.
%
Between
32. Multiply line 28 by the percentage on line 31. Enter here and on IA 1040, line 37, column A ............................ (You) 32.
Spouses
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 this amount on line 37, column A of your spouse’s return. ................................. (Spouse) 33.
*If you filed federal 1040A, see line 21; if federal 1040EZ, see line 4.
Note: If you have federal bonus depreciation/section 179, please
see the 2015 Expanded Instructions on our website.
41-004 (09/08/15)
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