Net Iowa Modifications

Step Subject
Taxable Income
Instruction Year

Enter amount from IA 1040, Schedule 1, Line 22

Schedule 1

Schedule 1 is used to report Iowa adjustments 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 as a positive number. Report all amounts on Lines 1-12 and 14-20 (Column A or B) as a positive number. If Lines 13, 21, or 22 are negative, enter as negative on the IA 1040, Line 3.


Go to Line 2

Go to Line 4