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2011 Expanded Instructions
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40. OTHER DEDUCTIONS.

Enter the total of all other deductions.

If you take the standard deduction on your Iowa return, you cannot take deductions on this line.

a. Expenses Incurred for Care of a Disabled Relative

Expenses, not to exceed $5,000, incurred in caring for a disabled relative in your home may be deducted.

Disabled Relative Qualifications

The expenses which may be claimed are those for the care of a person who is your grandchild, child, parent, or grandparent.

The disabled person must be unable, by reason of physical or mental disability, to live independently and must be receiving or be eligible to receive medical assistance benefits under Title XIX of the U.S. Social Security Act.

A statement from a qualified physician certifying that the person with the disability is unable to live independently must be submitted with the return the first year a deduction is taken and every third year thereafter.

Qualifying Items

Qualifying items are those that are not reimbursed. Items may include food, clothing, medical expenses not otherwise deductible, and transportation for medical reasons. See IRS guidelines for medical mileage rate.

An itemized schedule of expenses must be included with the return.

Non-Qualifying Items

Expenses not directly attributable to the care of the relative, such as rent, mortgage payments, interest, utilities, house insurance, and taxes cannot be included.

Married Separate Filers: The total deduction claimed by both spouses for each relative with a disability may not exceed $5,000. This deduction must be divided between spouses in the ratio of their respective net incomes. See IA 1040, line 26.

(Examples of how to prorate)

b. Adoption Expenses

If you adopted a child during the tax year, you may be eligible for an additional itemized deduction for a portion of the adoption expenses paid in 2011. Expenses include medical costs relating to the child's birth, any necessary fees, and all other costs connected with the adoption procedure. Attach a separate schedule listing the adoption expenses.

Subtract 3% of your total Iowa net income entered on line 26 from the total of qualifying adoption expense. If married, 3% of the combined net income must be subtracted. Only the amount which exceeds 3% of your total Iowa net income may be deducted.

This deduction is taken in the year that the expenses are paid even if the child is not placed in your home during that year or if the adoption does not occur.

Married Separate Filers:

This deduction must be divided between spouses in the ratio of their respective net incomes. See IA 1040, line 26.

(Examples of how to prorate)


c. Mileage Deduction Charitable Purposes

Iowa allows you an additional deduction for automobile mileage driven for charitable organizations. Calculate the deduction as follows:

  1. Number of miles x 39¢ / mile
  2. Less charitable mileage deduction entered on federal or Iowa Schedule A
  3. Equals additional mileage deduction for charitable purposes

This information is based on 422.9(2)(d) and 8A.363.

Married Separate Filers:

These deductions must be divided between spouses in the ratio of their respective net incomes. See IA 1040, line 26.

(Examples of how to prorate)

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