For Tax Year 2023:
No, Iowa will now incorporate the federal standard or itemized deduction and will no longer allow an Iowa specific standard or itemized deduction.
For Prior Tax Years:
Yes, if you claimed the Standard Deduction on your federal return, you can still itemize your deductions on the Iowa return. You must complete the Itemized Deductions section of the federal return. Then, you may need to make additional manual adjustments to the amounts claimed on the federal return.
If you file a married filing separate return, both spouses must claim the same deduction (standard or itemized) unless they have lived apart for the entire tax year.
How to enter?
To make manual entries in the Iowa state return:
- State Section
- Itemized Deductions