2009 IA 1040 Topic Index
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Topic Index to 2009 IA 1040

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A
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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B
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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C
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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D
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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E
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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F
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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G
Gains and losses Line 7
Gambling winnings Line 14
Gambling winnings, nonresident Line 14
Gross income Line 15

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H
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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I
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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K
Keogh Line 16

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L
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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M
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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N
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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O
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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P
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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Q
Qualified Mortgage Insurance Premiums Line 37

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R
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
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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T
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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U
Underpayment of estimated tax, 2210 Line 73
Unemployment compensation Line 12

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V
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
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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