Iowa Administrative Code - 06/29/2022

Revenue Department [701] | Agency Listing
Chapter 41 DETERMINATION OF TAXABLE INCOME | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.41.1 Verification of deductions required.
701.41.2 Federal rulings and regulations.
701.41.3 Federal income tax deduction and federal refund.
701.41.4 Optional standard deduction.
701.41.5 Itemized deductions.
701.41.6 Itemized deductions—separate returns by spouses.
701.41.7 Itemized deductions—part-year residents.
701.41.8 Itemized deductions—nonresidents.
701.41.9 Annualizing income.
701.41.10 Income tax averaging.
701.41.11 Reduction in state itemized deductions for certain high-income taxpayers.
701.41.12 Deduction for home mortgage interest for taxpayers with mortgage interest credit.
701.41.13 Iowa income taxes and Iowa tax refund.