32. FEDERAL ESTIMATED TAX PAYMENTS MADE IN 2013.
Enter the federal estimated income tax payments made in 2013. You may include the credit applied from your 2012 federal income tax overpayment only if the overpayment is included on line 27. You can deduct only the federal estimated income tax payments made during calendar year 2013. Federal tax includes the tax on net investment income under section 1411(a) of the Internal Revenue Code. The 0.9% Medicare tax is not considered a federal income tax and is, therefore, not deductible on the Iowa return.
For example, include a federal estimated income tax payment for 2012 paid in January 2013, but not an estimated tax payment for 2013 paid in January 2014.
Married Separate Filers:
All federal estimated tax payments made in 2013 are divided between spouses in the same ratio as their incomes not subject to federal withholding for the 2013 tax year.
(Examples of how to prorate)