Taxpayers who have one or more dependents attending Kindergarten through 12th grade in an accredited Iowa school may take a credit for each dependent for amounts paid for tuition and textbooks. Dependents must have attended a school in Iowa that is accredited under section 256.11, not operated for a profit and adheres to the provisions of the U.S. Civil Rights Act of 1964. The credit amount is 25% of the first $1,000 paid for each dependent for tuition and textbooks.
In the case of a divorced or separated parents, only the spouse claiming the dependent can claim the amounts paid by that spouse for tuition and textbooks for that dependent.
Expenses for textbooks or other items for home schooling, tutoring, or schooling outside an accredited school do not qualify for the credit.
“Tuition” means any charges for the expense of personnel, buildings, equipment and materials other than textbooks, and other expenses that relate to the teaching of only those subjects legally and commonly taught in Iowa’s public elementary and secondary schools.
“Textbooks” mean books and other instructional materials used in teaching those same subjects. This includes fees, books and materials for extracurricular activities.
Examples of extracurricular activities: sporting events, speech activities, musical or dramatic events, driver’s education (if paid to the K-12 school), awards banquets, homecoming, prom (clothing does not qualify), and other related social events.
Note: Married Separate filers: This credit must be taken by the spouse claiming the dependent. Any unused part of this credit cannot be used by the other spouse.
To see additional qualifications pertaining to the Tuition and Textbook Credit, please click here.