School District Surtax
If you do not know your school district name, it is listed on your voter registration card.
Multiply the amount on line 51 by the surtax rate and enter the result.
Residents of school districts that do not have a surtax should enter zero on line 52.
The applicable school district is the one in which you resided on the last day of the tax year, not necessarily the district where your children attend school. Taxpayers without children, or without children in public school, are still subject to this tax.
Emergency Medical Services (EMS) Surtax
Counties may impose a countywide Emergency Medical Services (EMS) income surtax. At this time, Appanoose is the only county that has an EMS surtax. The EMS surtax is included in the school district surtax list.
If you itemize, you may claim the school district surtax / EMS surtax shown on your 2013 Iowa income tax return as an itemized deduction on line 4 of the 2014 Iowa Schedule A (pdf).