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Expanded Instructions
  • Line: 19
  • Step: 5
  • Step Subject: Tax, Non-refundable Credits & Checkoff Contributions
  • Instruction Year: 2023

School District Surtax

School District Surtax / EMS table

The applicable school district is the one in which you resided on the last day of the tax year (12/31/2023 for calendar-year filers), not necessarily the district where your children attend school. Taxpayers without children, or without children in public school, are still subject to this tax.

Your school district may not be the same as the name of your town.

If you do not know your school district name, you can find it on your voter registration card, or by going to tax-mapper.iowa.gov and using the β€œschool surtax” option.

Multiply the amount on line 18 by the surtax rate and enter the result.

Residents of school districts that do not have a surtax should enter zero on line 19.

Emergency Medical Services (EMS) Surtax

Counties may impose a countywide Emergency Medical Services (EMS) income surtax. At this time, Appanoose, Pocahontas, and Winnebago are the only counties that have an EMS surtax. The EMS surtax is included in the school district surtax table.