dd. Iowa Tax Credit Adjustments

Certain Iowa tax credits require taxpayers who claim those credits to make adjustments to their itemized deductions for the contributions associated with those credits. The amount of the contributions associated with the credits should be added back to taxable income. Those credits include:

Charitable Conservation Contribution Tax Credit

Endow Iowa Tax Credit

Farm-to-Food Donation Tax Credit

Hoover Presidential Library Tax Credit

School Tuition Organization Tax Credit

This modification can only be claimed on Column A.