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41. ITEMIZED OR STANDARD DEDUCTION.

Mark the correct box to show the deduction method you are using, itemized or standard, and enter the applicable amount as described below.

Itemized Deduction

Add lines 39-40 and enter the total on line 41. This is your total itemized deduction.

Standard Deduction

For tax year 2010, the Iowa standard deduction is:

  • If filing status 1, enter the lesser of $1,810 or the amount on line 36.
  • If filing status 3 or 4, each spouse enters the lesser of $1,810 or the amount on line 36.
  • If filing status 2, 5 or 6 is marked, enter the lesser of $4,460 or the amount on line 36.

Married Separate Filers:

If one spouse itemizes deductions, then both spouses must itemize deductions, even if separate Iowa returns are filed.

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