The Iowa Disability Income Deduction may be available to taxpayers who received qualifying disability income during the tax year. This deduction is calculated on Form IA 2440 and may reduce the amount of income subject to Iowa tax.
Program Entry
Iowa Return → Income → Subtractions From Income → IA 2440 - Iowa Disability Income Deduction
The Following Information Can Be Added
Taxpayer Information
- Is the Taxpayer Below Age 65 and Disabled?
- Taxpayer Employer Name
- Did the Taxpayer Receive Disability Payments in Less Than a Full Year?
- Retirement Date
- Is the Taxpayer Retired?
- Taxpayer Date of Retirement
- Total Disability Received by the Taxpayer
- Number of Weeks Payments Were Received
- Total Number of Payments Received
- Physician Statement attachment
Spouse Information
- Is the Spouse Below Age 65 and Disabled?
- Spouse Employer Name
- Did the Spouse Receive Disability Payments in Less Than a Full Year?
- Retirement Date
- Is the Spouse Retired?
- Spouse Date of Retirement
- Total Disability Received by the Spouse
- Number of Weeks Payments Were Received
- Total Number of Payments Received
- Physician Statement attachment
Notes
- Form IA 2440 is used to determine the allowable Iowa Disability Income Deduction.
- Separate information may be entered for the taxpayer and spouse.
- A physician's statement may be required to support the deduction.
- Taxpayers should retain documentation supporting disability income, retirement information, and any physician certifications used to calculate the deduction.