Federal taxes paid in 2021 for prior years:
a. Enter the amount of additional federal income tax paid during 2021 for tax year 2020 and any other years before 2021. 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 income tax payments made in 2021, but do not include penalties and interest. For more information see IA 1040 expanded instructions
b. FICA payments in excess of $8,534 for Social Security tax for each person and the fuel tax credit from the 2021 federal return can be deducted as a federal tax payment on line 31.