What's New?

Instruction Year
2022

NEW FOR 2022:

For tax years beginning on or after January 1, 2020, Iowa has adopted rolling conformity, meaning the state will automatically conform with any changes made to the Internal Revenue Code (IRC), except as specified by Iowa law.

Step 5

Line 14

Subtract to the extent included, up to $1,000, the amount of:

  1. Premium pay received by a certified peace officer who was designated by the governor of the    State of Iowa as an eligible worker.
  2. Premium pay received by a correctional officer or medical staff member at a correctional facility who was designated by the governor of the State of Iowa as an eligible worker.
  3. Premium pay received by a teacher employed by an independently accredited school or a teacher employed by the State of Iowa who was designated by the governor as an eligible worker.
  4. Teacher retention payment received by a teacher that was funded from moneys received by the State of Iowa from the elementary and secondary school emergency relief fund pursuant to the federal Coronavirus Response and Relief Appropriations Act or the American Rescue Plan Act of 2021.
  5. Teacher retention payment received by a teacher employed by a private school or specially accredited school, that was funded from the private sector worker premium pay program administered by the department of education that was funded from the State of Iowa moneys.
  6. Recruitment and retention bonus received by a child care worker through the recruitment and retention bonus program administered by the department of human services.

Step 7

Line 32

The qualified business income deduction has increased from 50% to 75% of the federal deduction.

Line 33

The DPAD 199A(g) deduction has increased from 50% to 75% of the federal deduction.

Step 8

Line 37

Taxpayers who itemize their deductions are allowed a charitable mileage rate of 50 cents per mile beginning July 1, 2022, which is an increase from 39 cents per mile.

Step 9

Line 52

Taxpayers who wish to claim the Farm to Food Donation Tax Credit are no longer required to submit their authorized food donation receipts to the Department of Revenue by January 15 and receive a tax credit certificate prior to claiming the tax credit. Instead, taxpayers may make tax credit claims directly on their Iowa tax return by using their authorized food donation receipts to complete the IA 178 Farm to Food Donation Tax Credit Form and including that IA 178 form with their Iowa tax return.

Step 10

Line 62

Report any Iowa Composite Credits reported on IA Schedule CC on this line. Include IA Schedule CC (41-178) with your return.


Track Your Return: Use Where's My Refund to check the status of individual income tax returns and amended individual income tax returns you've filed within the last year or over the phone at 515-281-3114 or 800-367-3388.