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us-ia/regulation/iac/701/303 — Iowa Administrative Code 701—Chapter 303: Determination of Taxable Income · Axiom
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Part 701
Iowa Administrative Code 701—Chapter 303: Determination of Taxable Income
13 sections
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1 Verification of deductions required. Deductions from gross income, otherwise
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2 Federal rulings and regulations. In determining whether “taxable income,” “net
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3 Federal income tax deduction and federal refund. Federal income taxes paid or
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4 Optional standard deduction. An optional standard deduction is provided on the Iowa
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5 Itemized deductions. Deductions may be itemized on the Iowa return to the same extent
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6 Itemized deductions—separate returns by spouses. Where both spouses itemize
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7 Itemized deductions—part-year residents.
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8 Itemized deductions—nonresidents.
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9 Annualizing income. Where a taxpayer is required to annualize income for federal
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10 Income tax averaging. There is no provision in the Iowa Code which allows income
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11 Reduction in state itemized deductions for certain high-income taxpayers. For tax
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12 Deduction for home mortgage interest for taxpayers with mortgage interest credit.
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13 Iowa income taxes and Iowa tax refund. As provided in subrule 303.5(1), Iowa
