If the amount listed does NOT match your or your spouse's IPERS 1099-R, enter the taxable amount of pensions and annuities listed on the 1099-R.
If you expect to receive an IPERS 1099-R, but have not yet, contact the Iowa Public Employees Retirement System at 515-281-0020 or 1-800-622-3849.
- Services provided by a preschool, as defined in Code Section 237A.1
- Books that improve child development, such as textbooks, music and art books, teacher's editions, and reading books
- Instructional materials required to be used in a lesson activity, such as paper, notebooks, pencils, and art supplies
- Lesson plans and curricula
- Child development and educational activities outside the home, such as drama, art, music, and museum activities, and the entrance fees for such activities
- Food, lodging, or membership fees relating to child development and educational activities outside the home
- Services, materials, or activities for the teaching of religious tenets, doctrines, or worship, if the purpose of these expenses is to instill those tenets, doctrines, or worship
Note that the deduction is NOT available to any individual who paid these health insurance premiums on a pre-tax basis. Pre-tax means to subtract such things as health insurance premiums from your gross wages before withholding taxes are computed. See your payroll department regarding pre-tax information.
- You received disability pay.
- You were not yet 65 when your tax year ended.
- You retired on disability and were totally and permanently disabled when you retired.
- On January 1, 2014, you had not yet reached the age when your employer's retirement program would have required you to retire.
- If you took the exclusion in a prior year and you didn't elect to treat disability income as a pension for federal purposes.
- If you were married at the end of the tax year and filed a joint federal income tax return for the year unless you didn't live with your spouse at any time during the year.
For filing status Married Filing Jointly, Married Filing Separately on a Combined Return, or Married Filing Separately, the exclusion is the lesser of $12,000 or the taxable amount of the retirement income. For filing status Single, Head of Household, or Qualifying Widow(er), the exclusion is the lesser of $6,000 or the taxable amount of your retirement income. To take this exclusion each spouse must determine their eligibility independent of the other and the pensioner or retirement income recipient must meet one of the following conditions:
- You were 55 years of age or older on December 31, 2014.
- You are disabled.
- You are a surviving spouse or a survivor having an insurable interest in an individual who would have qualified for the exclusion in 2014 on the basis of age or disability.
Married Filing Separately Filers: If both spouses have pension income and meet the eligibility requirements, the exclusion of up to $12,000 is prorated between each spouse. The prorated ratio relates each spouse's pension to the total pension received by both spouses. If only one spouse has pension income and meets the eligibility requirements, that spouse takes the entire exclusion of up to $12,000. The spouse who has no pension income receives no exclusion.
- The refund you received from your 2013 federal tax return. If you need to determine the amount of last year's federal income tax refund, which must be reported on this year's Iowa return, please contact the Internal Revenue Service (IRS) at 1-800-829-1040.
- Any refunds received in 2014 for other years that were amended or filed late
- Any portion of the federal refund received due to the Motor Vehicle Fuel Tax Credit
- The amount of any federal First-time Homebuyer Credit repayment
If you chose to have any part of an overpayment of federal income tax credited to estimated tax payments for 2014, the amount will be reported as federal estimated tax payments made in 2014 on your Iowa Income Tax Return. However, you must also enter the total federal overpayment here. Do not include the federal refund in the following situations:
- Do not include any part of the refund received from Earned Income Credit, Additional Child Tax Credit, First-Time Homebuyer Credit, Refundable Education Credit, or Adoption Tax Credit .
- You are filing a 2014 Iowa return for the first time because you moved into Iowa during the year. A refund of federal tax received in 2014 is not reported if the tax was not deducted from Iowa income in a prior year.
- The refund you received was from a year in which you did not take a deduction for the payment of federal tax because your income was less than the minimum amount for paying Iowa tax or your tax for that year was calculated using the alternate tax computation.
- You were a nonresident for the tax year of the refund and were not required to file an Iowa return for that year.
Married Filing Separately Filers:
If the refund received in 2014 was from a jointly filed federal return, it must be divided between the spouses in the ratio of the spouses' net incomes in the year for which the refund was issued. NOTE: For purposes of reporting to Iowa, the refund must be prorated in this manner even if the refund itself was divided between spouses in some other way, either by mutual agreement or other requirement.
- The disabled relative must be a grandchild, child, parent, or grandparent.
- The disabled relative must have been unable, by reason of physical or mental disability, to live independently.
- The disabled relative must be receiving or be eligible to receive social security benefits.
- Multiply the number of miles x 39 (cents)/mile.
- Subtract the charitable mileage deduction entered previously in the federal portion.
- The result is your additional mileage deduction for charitable purposes.
Enter any overpayment from your 2013 Iowa income tax return that you applied to your estimated tax for 2014.
Do NOT enter any amount of your 2014 Iowa income tax withheld by your employer(s) as shown on any wage or tax statements.