Enter the amount, owner and description of the Other Adjustment from the drop-down menu. Other Adjustments include:
- Accrual Method
- Active Duty Military Pay
- Claim of Right
- College Savings Iowa
- Disability Income Exclusion
- First-time Homebuyer Savings Account
- Injured Veterans Program Contributions
- Injured Veterans Program Grants
- In-home health care
- Iowa Veterans Trust Fund
- Military Exemptions (not already excluded)
- Iowa Net operating loss
- Organ transplant expenses
- Partnership/S-Corp Income: Modifications that decrease income
- Segal Americorps Education Award Payments
- Victim compensation awards
- Wages paid to certain individuals
- Nonresident Electric Utility Worker
- Other federal adjustments not taken elsewhere on IA 1040
- Rapid Response to State Disasters
- IA ABLE Savings Plan Trust
- Grant provided to a communications service provider
- Education saving account payment used for qualifying expenses
- Farm Tenancy Income Exclusion, include IA 125
- Potential prior year line 31 amounts - FICA payments, fuel tax, etc.
If MFJ do I need to enter my spouse's income in the Basic Information section?
The Basic Information entries for the spouse's net income and taxable income is required to calculate the alternate tax (If applicable). The program will automatically complete the calculation and use the alternate tax if it is lower than the tax table.
Program Entry
Iowa adjustments to income can be entered into the program by following the steps below:
- State Section
- Subtractions From Income
- Other Subtractions from Federal Taxable Income
See the Iowa instructions for more information on each adjustment.