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.
Add lines 39-40 and enter the total on line 41. This is your total itemized deduction.
For tax year 2011, the Iowa standard deduction is:
- If filing status 1, enter the lesser of $1,830 or the amount on line 36.
- If filing status 3 or 4, each spouse enters the lesser of $1,830 or the amount on line 36.
- If filing status 2, 5 or 6 is marked, enter the lesser of $4,500 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.