- Line: 1
- Step: 4
- Step Subject: Taxable Income
- Instruction Year: 2025
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 11a.
Line 1d: Standard deduction or itemized deductions.
Enter the standard deduction or itemized deductions, if applicable, as reported on federal 1040, line 12e.
This information may be needed for taxpayers who claim the low-income exemption, alternate tax calculation, tax reduction, or taxable income for purposes of the health insurance deduction.
Line 1e: Qualified business income deduction.
Enter the qualified business income deduction as reported on federal 1040, line 13a.
This information may be needed for taxpayers who claim the low-income exemption, alternate tax calculation, tax reduction, or taxable income for purposes of the health insurance deduction.
Line 1f: Enhanced Deduction for Seniors.
Enter the enhanced deduction for seniors from federal 1040, Schedule 1-A, line 37.
For Iowa purposes, this deduction is considered a personal exemption. This line does not directly affect the calculation of Iowa taxable income as the deduction is already included in your federal taxable income. However, for Iowa purposes this deduction must be added back when calculating the low-income exemption, alternate tax, tax reduction, or taxable income for purposes of the health insurance deduction; and has been added to the IA 1040 for this purpose.