- Line: 3
- Step: 4
- Step Subject: Taxable Income
- Instruction Year: 2024
Enter amount from IA 1040, Schedule 1, line 21. This amount may be positive or negative.
Schedule 1
Schedule 1 is used to report Iowa modifications to federal taxable income. Amounts should only be reported if there is a difference between the federal and Iowa reportable amounts. Column A should be used to report additions to federal taxable income and Column B should be used to report subtractions from federal taxable income. Report all amounts on lines 1-12 (Column A or B) and 14-19 as a positive number. If line 21 is negative, enter as negative on the IA 1040, line 3.