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Expanded Instructions

Expanded Instructions

IA 1040 Schedule 1

Expanded instructions for IA 1040 Schedule 1 in the 2025 Iowa 1040 individual income tax form.

Expanded Instructions

Line 35: Penalty for Underpayment of Estimated Tax

Expanded instructions for Line 35: Penalty for Underpayment of Estimated Tax in the 2025 Iowa 1040 individual income tax form.

Expanded Instructions

Line 32: Amount to Be Refunded and Direct Deposit Information

Expanded instructions for Line 32: Amount to Be Refunded and Direct Deposit Information in the 2025 Iowa 1040 individual income tax form.

Expanded Instructions

Line 25: Iowa Earned Income Tax Credit

Expanded instructions for Line 25: Iowa Earned Income Tax Credit in the 2025 Iowa 1040 individual income tax form.

Expanded Instructions

Line 24: Child and Dependent Care Credit or Early Childhood Development Credit

Expanded instructions for Line 24: Child and Dependent Care Credit or Early Childhood Development Credit in the 2025 Iowa 1040 individual income tax form.

Expanded Instructions

Line 19: School District Surtax / Emergency Medical Services Tax

Expanded instructions for Line 19: School District Surtax / Emergency Medical Services Tax in the 2025 Iowa 1040 individual income tax form.

Expanded Instructions

Line 15: Out-of-State Tax Credit

Expanded instructions for Line 15: Out-of-State Tax Credit in the 2025 Iowa 1040 individual income tax form.

Expanded Instructions

Line 13: Credit for Nonresident or Part-Year Resident

Expanded instructions for Line 13: Credit for Nonresident or Part-Year Resident in the 2025 Iowa 1040 individual income tax form.

Expanded Instructions

Line 12: Balance

Expanded instructions for Line 12: Balance in the 2025 Iowa 1040 individual income tax form.

Expanded Instructions

Line 05: Iowa Tax

Expanded instructions for Line 5: Iowa Tax in the 2025 Iowa 1040 individual income tax form.

Expanded Instructions

Intro 5: Filing Status

Expanded instructions for Filing Status in the 2025 Iowa 1040 individual income tax form.

Expanded Instructions

Intro 2: Before You Begin

Information to review before you begin your 2025 Iowa 1040 individual income tax form.

2025: 1040 Expanded Instructions

Expanded Instructions

Line 23: Fuel Tax Credit

Expanded instructions for Line 23: Fuel Tax Credit in the 2025 Iowa 1040 individual income tax form.

Expanded Instructions

Line 22: Total State and Local Tax and Contributions

Expanded instructions for Line 22: Total State and Local Tax and Contributions in the 2025 Iowa 1040 individual income tax form.

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