Topics:

Expanded Instructions
  • Line: 12
  • Step: 5
  • Step Subject: Tax, Non-refundable Credits & Checkoff Contributions
  • Instruction Year: 2023

Subtract line 11 from line 7. If less than zero, enter zero.

Tax Reduction

Single taxpayers may be eligible for the Iowa income tax reduction; see Iowa Income Tax Reduction Worksheet (41-146).