701.303.1 Verification of deductions required. |
|
|
|
701.303.2 Federal rulings and regulations. |
|
|
|
701.303.3 Federal income tax deduction and federal refund. |
|
|
|
701.303.4 Optional standard deduction. |
|
|
|
701.303.5 Itemized deductions. |
|
|
|
701.303.6 Itemized deductions—separate returns by spouses. |
|
|
|
701.303.7 Itemized deductions—part-year residents. |
|
|
|
701.303.8 Itemized deductions—nonresidents. |
|
|
|
701.303.9 Annualizing income. |
|
|
|
701.303.10 Income tax averaging. |
|
|
|
701.303.11 Reduction in state itemized deductions for certain high-income taxpayers. |
|
|
|
701.303.12 Deduction for home mortgage interest for taxpayers with mortgage interest credit. |
|
|
|
701.303.13 Iowa income taxes and Iowa tax refund. |
|
|
|