Topic Index to 2009 IA 1040

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Address change	Step 1
Address to mail return	Address Info
Adoption expenses deduction	Line 40
Agricultural Assets Transfer Credit	Line 53
Alcohol Fuel Credit, federal	Line 24
Alimony, paid	Line 20
Alimony, received	Line 4
Alternate tax calculation	Line 43
Alternative motor vehicle deduction	Line 24
Amending a return	Amend Info and IA 1040X
American Indians
Annuities	Line 9
Assistive Device Credit	Line 66
Automobile registration fee deduction	Line 37
Schedule A (itemized deductions)	Line 37 and IA 1040 Sch. A

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Babysitting income	Line 14
Benefit for repaid income (Claim of right credit / deduction)	Line 24 and Line 66
Biodiesel Blended Fuel Tax Credit	Line 66
Bonus depreciation	IA 4562A and Line 14 and Line 37
Business income	Line 5

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Capital gain deduction	Line 23
Capital gain / loss	Line 6
Capital or ordinary gain from involuntary conversion related to eminent domain	Line 24
Cash for Clunkers program	What's New
Certified tax returns
Charitable Conservation Contributions	Line 37 and Line 53
Charitable deduction, mileage	Line 40
Checkoffs	Line 58
Chickadee Checkoff	Line 58
Child Abuse Prevention Checkoff	Line 58
Child and Dependent Care Credit	Line 64
Claim of Right Credit / deduction	Line 24 and Line 66
College Savings Iowa 529 Plan	Line 24 and Line 14
Confidentiality
Consumer's use tax
Contributions	Line 58
Corn Dog Checkoff	Line 58
County numbers	Step 1
Cow-calf refund	Not Available
Credit carry forward	Line 71
Credits, explanation of refundable

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Deadline	April 30, 2010
Deaf / hard of hearing telephone number	515-242-5942
Debt, spouse's
Deceased taxpayer	Step 13
Deduction for wages paid to ex-offenders and persons with disabilities	Line 24
Dependent Care Credit	Line 64
Dependent credit	Step 3
Dependent, definition	See IRS Publication 17
Dependent Health Care Coverage	Step 1
Depletion from oil, gas, geothermal well	Line 14
Director's fees	Line 14
Disability income exclusion	Line 24
Disabled employee deduction for employer	Line 24
Disabled relative deduction, care of	Line 40
Distressed sale transactions	Line 24
Dividend income	Line 3
Domestic production activities deduction	Line 24
Drilling costs, intangible	Line 14
Due date of 2009 Iowa income tax return	April 30, 2010

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E85 Gasoline Promotion Tax Credit	Line 66
Early Childhood Development Tax Credit	Line 64
Earned IncomeTax Credit (EITC)	Line 65
Economic Development Region Revolving Fund Tax Credit	Line 53
Educator expenses deduction	Not available for 2009
eFile
Electronic filing
Emergency medical service surtax	Line 55
Eminent domain, gains from involuntary conversion	Line 24
Employee Benefits for Same-Sex Married Couples	Line 24
Employer Social Security credit	Line 24
Endow Iowa Credit	Line 53
Enterprise Zone Eligible Housing Program	Line 53
Estates	Line 10
Estimated and voucher payments	Line 61
Estimated tax, underpayments, 2210	Line 73
Ethanol Blended Gasoline Tax Credit	Not available for 2009
Ethanol Promotion Tax Credit	Line 66
Executor fees	Line 14
Exemption credits	Step 3
Exemption credits, total	Line 47
Exemption from tax, qualifications	Line 26
Ex-offender deduction for employer	Line 24
Extension of time to file

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Farm income	Line 11
Farm return due date
Federal alcohol fuel credit	Line 24
Federal forms
Federal bonus depreciation	IA 4562A (pdf) and Line 14
Federal refund	Line 27
Federal return	attach to Iowa
Federal tax, additional paid	Line 33
Federal tax, estimated payments	Line 32
Federal tax, withholding	Line 31
Filing requirements
Filing status	Step 2
Film Expenditure Tax Credit	Line 53
Film Investment Tax Credit	Line 53
Film Production Income Exclusion	Line 24
Firefighters Checkoff	Line 58
First-time homebuyer credit	Line 27
Fish and Wildlife Fund Checkoff	Line 58
Foreign currency
Foreign-earned income exclusion	Line 24
Franchise Tax Credit	Line 53
Fuel Tax Credit	Line 63

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Gains and losses	Line 7
Gambling winnings	Line 14
Gambling winnings, nonresident	Line 14
Gross income	Line 15

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Hazardous duty zone (military)
Head of household	Step 2
Health care coverage, dependents	Step 1
Health care, in-home	Line 24
Health insurance deduction	Line 18 and Line 37
Health insurance adjustment for nonqualified dependents	Line 24
Health Savings Account Deduction	Line 24
High income itemized deductions: instructions and worksheet	Line 37 and worksheet (pdf)
High Quality Jobs Program	Line 66 and Line 53
Higher education expenses	Line 24
Hiring disabled deduction	Line 24
Hiring ex-offenders deduction	Line 24
Historic Preservation Credit	Line 66
Household employment tax	Line 28
Housing Investment Tax Credit	Line 53

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Illinois reciprocal agreement
In-home health care	Line 24
Injured spouse
Injured veterans program, contributions to or grants from	Line 24 and Line 37
Installment sales, capital gain on	Line 24
Intangible drilling costs	Line 14
Interest income	Line 2
Interest on unpaid/overdue tax	Line 74
Investment Tax Credit	Line 53 and Line 66
Iowa Advisor 529 Plan	Line 14 and Line 24
Iowa capital gain deduction	Line 23
Iowa Educational Savings Plan Trust	Line 14 and Line 24
Iowa New Jobs Credit	Line 53
Iowa State Fair Foundation Checkoff	Line 58
Iowa withholding	Line 60
IRA distributions	Line 8
IRA, payments to	Line 16
Itemized deductions	Line 37 and Line 41
Itemized deductions: instructions and worksheet for high income	Line 37 and worksheet (pdf)

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Keogh	Line 16

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Lottery winnings	Line 14
Low-income benefit	Line 43 and Line 50
Low-income exemption	Line 26
Lump-sum tax	Line 44

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Material participation, definition of	See IRS Publication 925
Medical savings account deduction	Line 24
Mileage deduction, charitable	Line 40
Military information
Military Spouses Residency Relief Act
Minimum tax	Line 45
Minimum Tax Credit	Line 53
Modifications to partnership or S corporation income	Line 24 and Line 14
Mortgage interest credit deduction	Line 37 and Schedule A (pdf)
Motor Fuel Tax Credit	Line 63
Moving expense deduction	Line 22 and Schedule A (pdf)
Multipurpose vehicle registration fee deduction	Line 37

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Name and address	Step 1
Net income	Line 26
Net operating loss	Line 24
New Jobs Credit	Line 53
New Motor Vehicle Taxes Itemized Deduction Not Allowed	Line 37
Non-qualifying capital gains	Line 23
Nonresident credit	Line 51 and IA 126 (pdf)
Nonresident gambling winnings	Line 14

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Offsetting refunds to pay debt
Organ transplant expenses deduction	Line 24
Other Adjustments	Line 24
Other gain / loss	Line 7
Other income	Line 14
Out-of-state tax credit	Line 62
Overpayment of tax	Line 69

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Partnerships	Line10 and Line14 and Line24
Part-year resident credit	Line 51 and IA 126 (pdf)
Pay additional tax online
Paying additional tax	Line 75
Payment voucher	Line 75
Payments to IRA, Keogh, SEP	Line 16
Penalty for not filing / not paying	Line 74
Penalty for underpayment of estimated tax	Line 73
How to calculate 2210 penalty	Line 73
Penalty on early withdrawal of savings	Line 19
Pension/retirement income exclusion	Line 21
Pensions and annuities distributions	Line 9
Percentage depletion	Line 14
Personal credit	Step 3
Political election checkoff	Step 11
Power of attorney	Iowa form (pdf)
Property rehabilitation credit	Line 66
Prorating between spouses

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Qualified Mortgage Insurance Premiums	Line 37

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Railroad retirement	Line 9
Reciprocal agreement
Record-keeping
Recovery rebate credit	Line 27
Redevelopment Tax Credit	Line 53
Refund	Line 70
Refund applied to estimated tax	Line 71
Refund applied to pay debt
Refund status
Refunds: Statute of limitations	three years
Renewable Energy Credit	Line 53
Rents, royalties, partnerships, estates, trusts	Line 10
Research Activities Credit	Line 66
Residency information
Rounding to whole dollars
Royalties	Line 10

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S Corporations	Line10 and Line14 and Line24
S Corporation Apportionment Credit	Line 53
Same-sex marriage (pdf)
Same-sex married couples, employee benefits	Line 24
Schedule 126 (nonresident tax credit)	Line 51
Schedule 130 (out-of-state tax credit)	Line 62
Schedule A (itemized deductions)	Line 41 and Line 37
Schedule B (interest and dividends)	Line 2
School district numbers	Step 1 and List of All (pdf)
School district surtax	Line 55 and List of All (pdf)
School Tuition Organization Tax Credit	Line 53 and Line 37
Section 179	Line 14 and Line 37
Section 529 plans	Line 24 and Line 14
Self-employment tax	Line 17 and Line 28
SEP	Line 16
Signature	Step 13
Small Business Expensing (IRC section 179)	Line 14 and Line 37
Social Security Number	Step 1
Social Security benefits worksheet	Line 13
Soy-based Transformer Fluid Tax Credit	Not available
Speculative shell buildings	Line 24
Spouse's debt
Standard deduction	Line 41
State Fair (Corn Dog) Checkoff	Line 58
State income tax refund	Line 70
State sale/use tax itemized deduction not allowed	Line 37
Student loan interest deduction	Line 24
Supporting schedules
Surtax tables (pdf)

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Tax reduction worksheet	Line 50
Tax due	Line 72
Tax tables (pdf)
Teacher expenses deduction	Not available
TeleFile is not available
Telephone assistance
Trusts	Line 10
Tuition and fees deduction	Not available for 2009
Tuition and Textbook Credit	Line 48

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Underpayment of estimated tax, 2210	Line 73
Unemployment compensation	Line 12

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Vehicle registration fee	Line 37
Venture capital credits	Line 53
Veterans Trust Fund Checkoff	Line 58
Victim Compensation Awards	Line 24
Vietnam Veterans Bonus	Line 24
Voucher payments	Line 61 and Line 75

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W-2: Didn't receive from employer
Wage-Benefit Tax Credit	Line 66
Wages, salaries, tips, etc.	Line 1
What's New?
“Where’s my refund?”	Check online!
Which form to file
Widow(er)	Step 2
Wind Energy Production Credit	Line 53
Withholding (W-2s and 1099s)	Line 60
Who does not need to file?
Who needs to file?
Work Opportunity Credit	Line 24

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