701.41.1 Verification of deductions required. |
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701.41.2 Federal rulings and regulations. |
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701.41.3 Federal income tax deduction and federal refund. |
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701.41.4 Optional standard deduction. |
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701.41.5 Itemized deductions. |
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701.41.6 Itemized deductions—separate returns by spouses. |
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701.41.7 Itemized deductions—part-year residents. |
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701.41.8 Itemized deductions—nonresidents. |
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701.41.9 Annualizing income. |
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701.41.10 Income tax averaging. |
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701.41.11 Reduction in state itemized deductions for certain high-income taxpayers. |
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701.41.12 Deduction for home mortgage interest for taxpayers with mortgage interest credit. |
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701.41.13 Iowa income taxes and Iowa tax refund. |
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