Line 65
graphic that says Iowa 2010 Expanded 1040 Instructions
Questions? E-mail Us!
2010 Expanded Instructions Home
graphic link to I-D-R home page
graphic link to Iowa Tax Research Library
graphic image and link to topic index of 2010 Iowa income tax instructions by topic graphic link to 2010 Iowa income tax instructions by line number
graphic link to I-R-S Code
graphic link to I-R-S forms
graphic image to translation web site graphic link to Iowa e-file choices


The Iowa Earned Income Tax Credit is a refundable credit.

This credit is available only to taxpayers who qualify for the federal Earned Income Tax Credit (EITC).

To find out if you qualify for federal EITC, see the IRS EITC information or call the IRS at 1-800-829-1040.

To calculate the Iowa Earned Income Tax Credit, multiply your federal EITC by .07 (7.0%).

If you are filing an Iowa return only to claim EITC

If you qualify for the low income exemption as explained in the instructions for line 26 and are filing an Iowa return only to claim a refund of the Iowa EITC, enter the words “low income exemption” in the area to the left of your net income figure on line 26. Enter zero on line 59. Enter the amount of your Iowa EITC on lines 65, 67, 68, 69, and 70.

Nonresidents and Part-year Residents

The Iowa EITC must be adjusted using the following formula.

Iowa net income (line 26, IA 126)

divided by

All-source net income of you and spouse (line 26, IA 1040)


Iowa Earned Income Tax Credit
credit on line 65

The ratio cannot exceed 100%.



Married Separate Filers:

The Iowa EITC must be divided between spouses in the ratio of each spouse's earned income to the total earned income of both spouses. Earned income includes wages, salaries, tips, other compensation, and net earnings from self-employment.

(Examples of how to prorate)

Go to Line 64

Go to Line 66