Taxpayers who have one or more dependents attending grades KINDERGARTEN THROUGH TWELVE in an Iowa school may take a credit for each dependent for amounts paid for tuition and textbooks. The credit is 25% of the first $1,000 paid for each dependent for tuition and textbooks. Dependents must have attended a school in Iowa that is accredited under section 256.11, not operated for a profit, and adheres to the provisions of the U.S. Civil Rights Act of 1964.
In the case of divorced or separated parents, only the spouse claiming the dependent can claim the amounts paid by that spouse for tuition and textbooks for that dependent.
"Tuition" means any charges for the expense of personnel, buildings, equipment, and materials other than textbooks, and other expenses that relate to the teaching of only those subjects legally and commonly taught in Iowa’s public elementary and secondary schools. "Textbooks" means books and other instructional materials used in teaching those same subjects. Extracurricular activities, driver's education, sporting events, speech activities, and activities of a similar nature may be included.
Amounts paid are not allowed if the amounts relate to teaching of religious tenets and doctrines of worship. Tuition does not include charges made to compensate a school for feeding, lodging, clothing, or transporting a dependent.
More detail is available in our individual income tax expanded instructions, which can be found by choosing IA 1040 Instructions from the Tax Forms menu at the top of the website.