f. Claim of Right Deduction

Official source

If income was repaid in the 2025 tax year and was reported and taxed on a prior Iowa return, that income may be deducted on the 2025 tax return. However, it may be to your advantage to take a credit on line 26. You may take either the deduction on Schedule 1, line 19 or take a credit on line 26, but not both.

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f. Claim of Right Deduction

Official source

If income was repaid in the 2025 tax year and was reported and taxed on a prior Iowa return, that income may be deducted on the 2025 tax return. However, it may be to your advantage to take a credit on line 26. You may take either the deduction on Schedule 1, line 19 or take a credit on line 26, but not both.