- Line: 1
- Step: 4
- Step Subject: Taxable Income
- Instruction Year: 2024
Line 1a: Federal total income.
Enter federal total income as reported on federal 1040, line 9. If you were not required to file a federal return you must enter on line 1a the amount that would have been reported on federal 1040, line 9, if a return was required to be filed.
Line 1b: Federal adjustments to income.
Enter federal adjustments to income as reported on federal 1040, line 10.
Line 1c: Federal adjusted gross income.
Enter federal adjusted gross income as reported on federal 1040, line 11.
Line 1d: Standard deduction or itemized deductions.
Enter the standard deduction or itemized deductions, if applicable, as reported on federal 1040, line 12.
Line 1e: Qualified business income deduction.
Enter the qualified business income deduction as reported on federal 1040, line 13.
This information may be needed for taxpayers who claim the low-income exemption, alternate tax calculation, nonresident and part-year resident credit (IA 126), or the out-of-state tax credit (IA 130).