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Form preview State of iowa tax return 2010... 69. 70. Amount of line 69 to be REFUNDED. REFUND STEP 10 Refund Mail return to Iowa Income Tax - Refund Processing Hoover State Office Bldg Des Moines IA 50319-0120 or Amount You Owe 72. Make check payable to Treasurer State of Iowa. POLITICAL CHECKOFF. This checkoff does not increase the amount of tax you owe or decrease your refund. YOURSELF 1. 50 to Republican Party NEXT YEAR Would you like to receive a booklet This option is not available to electronic filers. 1. 50 to Democratic Party Yes 1. 50 to Campaign Fund Mailing Addresses See lines 70 and 75 above. No PLEASE SIGN HERE I We the undersigned declare under penalty of perjury that I we have examined this return including all accompanying schedules and statements and to the best of my our knowledge and belief it is a true correct and complete return. Declaration of preparer other than taxpayer is based on all information of which the preparer has any knowledge. Since the deduction is disallowed for federal tax purposes neither will it be allowed as a deduction for Iowa purposes and no adjustment can be made on the Iowa return. 2010 IA 1040 Iowa Individual Income Tax Long Form or fiscal year beginning / 2010 and ending / / Reset Form Print Form STEP 1 Fill in all spaces. You MUST fill in your Social Security Number. Your last name Your first name/middle initial Spouse s last name Spouse s first name/middle initial Fill in all information below. Check this box if you or your spouse were 65 or older as of 12/31/10. Your Social Security Number Current mailing address number and street apartment lot or suite number or PO Box Spouse Social Security Number Residence on 12/31/10 City State ZIP County No. STEP 2 Filing Status Mark one box only. Coupling with Federal Tax Provisions Effective with the enactment of Senate File 512 on April 12 2011 Iowa tax provisions are coupled with federal provisions retroactive to January 1 2010 in the areas listed below. For Individual Income Tax Filers Only Deduction of Educator Expenses Tuition and Fees Deduction for Higher Education Election to Deduct State Sales/Use Tax as an Itemized Deduction in lieu of State Income Tax Earned Income Tax Credit EITC Tax Free Distribution from an IRA to Certain Charities for Individuals 70 and Older Fiduciary and Franchise Tax Section 179 Asset Expensing Alternative Simplified Research Credit Deduction Related to Small Business Health Insurance Credit Start-up Expenditures Please see Tax Year 2010 Income Tax Changes for Iowa Taxpayers for additional details. Value of Health Care Coverage for Nonqualified Dependents The federal health care bill passed by Congress in 2010 provided for health care coverage for nonqualified tax dependents through age 26. This federal legislation also provided that the value of this health care coverage is not subject to federal income tax. Prior to the passage of the federal legislation Iowa provided for health care coverage for nonqualified for a nonqualified dependent was not subject to Iowa income tax.

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