a. Enter the amount of additional federal income tax paid during the current tax year for the prior tax year and any other years before the current tax year. The amount of additional federal income tax paid is deductible only if Iowa income tax returns were required to be filed for the year for which the additional federal income tax was paid. Include only the actual federal tax payments made in the current tax year, but DO NOT include penalties and interest.
MARRIED SEPARATE FILERS: The additional federal tax paid must be divided between the spouses in the ratio of the spouses’ Iowa net incomes for the prior years for which they paid additional federal income tax.
b. FICA payments in excess of $7,049.40 for Social Security tax for each person and the motor fuel tax credit from the current tax year federal return can be deducted as a federal tax payment on line 33.