To the extent the federal deduction for such contributions exceeded 50% of the taxpayer’s federal adjusted gross income for the year, recalculate the deduction to apply the 50% limitation for Iowa purposes. It does not apply to the 5% one-time registration fee/fee for new registration that is imposed on the initial registration of a vehicle. Example:  Taxpayer has Iowa net income of $100,000 and adoption expenses of $10,000. Iowa’s fee for new registration is a sales tax for purposes of the motor vehicle tax deduction when the fee is imposed on a consumer’s purchase of a vehicle. Can I deduct vehicle registration fees in Iowa? Line 28: Add lines 26 and 27. Subtract line 2 from line 1. Every deduction found. Enter the result here to the nearest tenth of a percent. Line 21: Enter other expenses as allowed on federal Schedule A. Line 16: Enter contributions carryover from prior year as allowed on federal form 1040, Schedule A, with the adjustments noted above. All other trucks are still subject to a registration fee based on weight. Do not include as an itemized deduction any amount that you contributed to a non-profit entity to be deposited into the entity’s College Savings Iowa Account (529 Plan) if you designated that any part of your contribution was to be used for the direct benefit of your dependent or any other specific person. Iowa Income Tax Volunteer Training Quiz Answers. Enter the total here. This deduction includes annual registration fees paid based on the value of qualifying automobiles and multipurpose vehicles. Enter the total here. Enter the total here. This deduction is taken in the year that the expenses are paid even if the child is not placed in your home during that year or if the adoption does not occur. For tax year 2018, the standard deduction is: Filing Status 3 or 4: $2,030 for each spouse. Your federal adjusted gross income is the amount from federal form 1040, line 8b, as modified by any Iowa net income nonconformity adjustments from line 14 of the IA 1040 including any depreciation/section 179 adjustments, and domestic production activities deduction on line 24 of the IA 1040, if any. The new $10,000 federal cap on the itemized deduction for state and local taxes does not apply for Iowa purposes. Enter the result here to the nearest tenth of a percent. Line 1: Enter medical and dental expenses as allowed on federal form 1040, Schedule A, line 1, less the amount reported as health insurance on line 18 of the IA 1040. Iowa has not conformed with recent casualty/theft loss changes related to certain qualified disasters in the Taxpayer Certainty and Disaster Tax Relief Act of 2019. The expenses which may be claimed are those for the care of a person who is your grandchild, child, parent, or grandparent. Annual registration fees on the following vehicles are not deductible: pickups (model year 2009 or older), motor trucks, work vans, ambulances, hearses, non-passenger-carrying vans, campers, motorcycles, or motor bikes. See IRS guidelines for medical mileage rate. Deduct this fee as a personal property tax deduction on Schedule A of Form 1040. Include a separate schedule listing the adoption expenses. Expenses not directly attributable to the care of the relative, such as rent, mortgage payments, interest, utilities, house insurance, and taxes cannot be included. You may be eligible to deduct a portion of the adoption expenses you paid in 2019 if you incurred adoption expenses during the tax year, even if the child is not placed in Iowa. These taxpayers may have to limit their itemized deductions. The disabled person must be unable, by reason of physical or mental disability, to live independently and must be receiving or be eligible to receive medical assistance benefits under Title XIX of the U.S. Social Security Act. Line 17: Add lines 14 to 16. If you itemize, complete the Iowa Schedule A, check the itemized box on line 37 and enter your total itemized deduction. of your car. Include federal form 8283 if more than $500. Iowa has not conformed to the federal temporary suspension of deduction limitations for qualifying charitable contributions to California wildfire disaster relief efforts. The weight is found on your automobile registration certificate - 12. General sales taxes paid are available as an itemized deduction for 2019 on the Iowa Schedule A, only if you itemized at the federal level and elected to deduct general sales taxes on your federal return. Lost Registration. The actual fee Malia paid to register the automobile at the courthouse was $150. If the tax is partly based on value and partly based on other criteria, it may qualify in part. Line 19: Enter unreimbursed employee expenses as calculated on the IA 2106 worksheet. If you itemize deductions, a portion of the automobile or multipurpose vehicle annual registration fee you paid in 2018 may be deducted as personal property tax on your Iowa Schedule A, line 6, and federal form 1040, Schedule A, line 5c. Taxpayers should not take a deduction for mortgage insurance premiums on the IA 1040, Schedule A, even though such amounts may have been allowed on the federal 1040, schedule A, line 8d. The Personal Property Tax will be listed on your registration as "MOS/MILLS." Expenses, not to exceed $5,000, incurred in caring for a disabled relative in your home may be deducted. Enter the total here. If no, add lines 3, 8, 13, 17, 18, 24, and 25. The purpose of the supplemental registration fee is to mitigate the impact of those vehicles generating little to no fuel tax used to fund Iowa roads. Iowa has not conformed to the federal repeal of the charitable contribution deduction for 80% of a donation made to an institution of higher education in return for which the taxpayer directly or indirectly receives the right to purchase tickets to athletic events. This deduction applies only to the annual vehicle registration fee. Knowledge. A deduction for qualifying conservation contributions is limited to 30% of a taxpayer’s federal AGI for Iowa purposes. If you are using filing status 4, enter this amount on line 37, column A or your spouse’s return. Mail to: Story County Treasurer - PO Box 498 Nevada, IA 50201 Line 7: Enter other taxes as allowed on federal form 1040, Schedule A. That 5% fee is only deductible on the IA 1040, Schedule A, line 4b if the taxpayer claimed an itemized deduction for general sales taxes paid on the federal form 1040, Schedule A, line 5a. 3. The federal Schedule A cannot be used with the Iowa return. Enter the result here and on IA 1040, line 37, column B. This deduction applies only to the annual vehicle registration fee . The purpose of the supplemental registration fee is to mitigate the impact of those vehicles generating little to no fuel tax used to fund Iowa roads. Enter the result here and on IA 1040, line 37, column A. Line 13: Add lines 9a to 12. An itemized schedule of expenses must be included with the return. Take the weight of your automobile and divide it by 250. However, if the deduction is taken on line 18 of the IA 1040, then the IA 1040, rather than the Iowa Schedule A, must reflect the impact of the federal excess advance premium tax credit repayment and the net premium tax credit. You cannot deduct Social Security, Medicare, federal unemployment (FUTA), or railroad retirement (RRTA) taxes. See 2019 IRS Publication 529 for more information about allowable deductions. Enter the actual annual registration fee paid. Subtract 3% of your total Iowa net income (and your spouse’s, if married) entered on line 26 from the total of qualifying adoption expense, less any Adoption Tax Credit claimed on IA 1040 Line 62. Qualifying adoption expenses exceeding 3% of total Iowa net income, less any Adoption Tax Credit claimed, are eligible for deduction. Line 23: Add 22a and 22b. 936 for more information on qualified homes, home acquisition indebtedness, and home equity indebtedness, for special rules related to mortgaged incurred before October 14, 1987, and for information on calculating your 2018 mortgage interest deduction for Iowa tax purposes. Enter the result here and on IA 1040, line 37, column A. Note: If you received a refund in 2019 of previously deducted state and local taxes, you must add the refund back as other income, line 14 of the IA 1040. The federal Schedule A cannot be used with the Iowa return. The Internal Revenue Service (IRS) allows a car buyer to deduct part of the Indiana vehicle registration fee. This is the deductible amount. Your federal adjusted gross income is the amount from federal form 1040, line 7, as modified by any Iowa net income nonconformity adjustments from line 14 of the IA 1040 including any depreciation/section 179 adjustments, and the moving expense deduction and domestic production activities deduction on lines 22 and 24 of the IA 1040, if any. Take the weight of your automobile and divide it by 250. The weight of the automobile is 3,000 pounds. Locate the Municipal Fees column. When you click on the website link (Fee Estimator Worksheet) at the bottom of the page, you will be a Motor Vehicle Guest. Enter the result, or if less than zero, enter zero. Contributions carryover from prior year may be deducted if your contributions were capped in a prior year. Taxpayers may still deduct eligible state and local taxes paid, independent of the federal dollar limitation. The taxpayer is eligible for an Adoption Tax Credit on line 62 of $5,000. Line 30: Add 29a and 29b. Tips. Line 15: Enter contributions other than by cash or check as allowed on federal form 1040, Schedule A, with the adjustments noted above. Do not include any deductions on line 19 that were not allowable on your federal Schedule A, line 16. More specifically, only model year 2010 and newer trucks that weigh in at 10,000 pounds or less when empty are registered based on weight, list price, and model year. You can check with your state’s DMV or review your billing statement to get a breakdown of the fees and what each was for. For Iowa purposes, these include medical and dental expenses that exceed 10% of federal adjusted gross income, due to nonconformity. You cannot deduct taxes you paid for someone else. You cannot deduct Social Security, Medicare, federal unemployment (FUTA), or railroad retirement (RRTA) taxes. This might be an annual vehicle registration statement that indicates what portion of the registration fee qualifies to be deducted as personal property tax. Enter the result on IA 1040 Schedule A, Line 27. The portion of the registration fee that is charged based on the vehicle's value - as opposed to its size, age or other characteristics - can generally be claimed as … The gambling loss amount entered on this line shall only include losses from wagering transactions, and does not extend to business expenses incurred in the trade or business of gambling. Gambling losses: Gambling losses are deductible only to the extent of gambling winnings reported on IA 1040, line 13. This is the deductible amount for line 37. Line 27: Enter the total of all other deductions on line 27 of the Iowa Schedule A as described below: Expenses Incurred for Care of a Disabled Relative. A number of adjustments and separate Iowa calculations are necessary to determine the correct deduction. 29b. Line 7: Enter other taxes as allowed on federal form 1040, Schedule A. Include your Iowa Schedule A with your return. In California, when you register your vehicle, you pay a number of fees, such as the registration fee, weight fee and air quality fee, in addition to the vehicle license fee. How do I deduct my vehicle license fees? Line 25: Multiply line 21 by the percentage on line 24. The $10,000 ($5,000 if married filing separately) federal cap on the itemized deduction for state and local taxes calculated on federal form 1040, Schedule A, line 5e, does not apply for Iowa purposes. The vehicle is subject to registration under Iowa Code chapter 321; and 2. If you itemize deductions, a portion of the automobile or multipurpose vehicle annual registration fee you paid in 2019 may be deducted as personal property tax on your Iowa Schedule A, line 6, and federal form 1040, Schedule A, line 5c. Enter the result, or if less than zero, enter zero. 1. The federal adjusted gross income used to determine this limitation is the amount from federal form 1040, line 7, as modified by any Iowa net income nonconformity adjustments from line 14 of the IA 1040 including any depreciation/section 179 adjustments, and the moving expense deduction and domestic production activities deduction on lines 22 and 24 of the IA 1040, if any. If you have lost your registration, you can obtain a reprinted registration for $3.00. 22a. Iowa state income tax is not deductible on the Iowa return. Complete lines 29 to 33 only if you are using filing status 3 or 4. The fee must be assessed on an annual basis. Line 20: Enter tax preparation fees you paid for preparation of your tax return including fees paid for filing your return electronically. Line 2: Multiply federal adjusted gross income by 10% (.10). If the annual vehicle fee meets the criteria for a federal property tax deduction, individuals should check whether it is also a state deduction. by Harold Rockatansky Leave a Comment on Iowa vehicle registration tax deduction Are vehicle registration fees deductible in 2019? (a) If the owner of the vehicle is a licensed recycler, unless the applicant is licensed as a vehicle dealer, the fee for new registration applies based on the fair market value of the vehicle, with deduction allowed for the cost of parts, supplies, and equipment for which sales tax was paid and which were used to rebuild the vehicle. Line 10: Enter points not reported on federal form 1098 as allowed on federal form 1040, Schedule A. The Iowa return allows a deduction for qualifying health insurance premiums on line 18 of the IA 1040, rather than reporting those same premiums as a medical expense deduction on the Iowa Schedule A for Iowa Itemized Deductions. This information is based on 422.9(2)(d) and 8A.363. Line 22: Enter net income of both spouses from IA 1040, line 26. Subtract line 2 from line 1. 29a. Personal Property Tax Included in Vehicle Registration Fee. You may not deduct other amounts such as plate fees and filing fees. However, beginning with the 2009 tax year, there was a change in the registration fee structure for pickups. Certain donations to a non-profit entity for use in the entity’s College Savings Iowa Account (529 Plan) may not qualify as an itemized deduction. Enter the total here. In other words, the cost must be in the form of a personal property tax, not an excise tax. In addition, the state must charge the tax annually, even if you pay it more or less often, and you must have paid the … Line 12: Enter investment interest as allowed on federal form 1040, Schedule A. If you can't locate your registration, you can contact our office at 603-448-3054 for that information, however, we need to know the plate number and vehicle description in order to locate your records. Line 3: Subtract line 2 from line 1. Start today. That 5% fee is only deductible on the IA 1040, Schedule A, line 4b if the taxpayer claimed an itemized deduction for general sales taxes paid on the federal form 1040, Schedule A, line 5a. You may itemize deductions on your Iowa return even if you did not itemize deductions on your federal return. Line 29: Enter net income of both spouses from IA 1040, line 26. Note: If you received a refund in 2018 of previously deducted state and local taxes, you must add the refund back as other income, line 14 of the IA 1040. The Iowa return allows a deduction for qualifying health insurance premiums on line 18 of the IA 1040, rather than reporting those same premiums as a medical expense deduction on the Iowa Schedule A for Iowa Itemized Deductions. The plates and the current registration need to be surrendered at the County Treasurer’s Office so that the State Motor Vehicle System can be updated and the registration stamped "STORED". Enter the result, or if less than zero, enter zero. Calculate the deduction as follows: This information is based on 422.9(2)(d) and 8A.363. If you itemize, complete the Iowa Schedule A, check the itemized box on line 37 and enter your total itemized deduction. "The Internal Revenue Service (IRS) has determined that the Iowa one-time registration fee qualifies for the New Motor Vehicle Taxes Deduction taken on federal Schedule A, line 7 or as indicated on federal form 1040, line 40b. Other taxes you paid are taxes not included on lines 5 or 6. Enter the result, or if less than zero, enter zero. The iowadot.gov website will be down from 7 p.m. Friday, Jan. 22 until 1 a.m. Saturday, Jan. 23 for planned maintenance. The Iowa expanded instructions for lines 14 and 18 of the IA 1040 set forth the Department’s guidance for the correct reporting of these amounts. A number of adjustments and separate Iowa calculations are necessary to determine the correct deduction. It may be to your advantage to take this deduction on line 18 of the IA 1040 instead of the Iowa Schedule A. Subtract line 2 from line 1. Spouse’s net income from IA 1040, line 26. If the current registration year has expired, you will pay one full years fee … The federal adjusted gross income used to determine contribution limitations for Iowa tax purposes is the amount from federal form 1040, line 8a, as modified by any Iowa net income nonconformity adjustments from line 14 of the IA 1040 including any depreciation/section 179 adjustments, and the domestic production activities deduction on line 24 of the IA 1040, if any. This is the deductible amount for line 37. The annual registration fees on the following vehicles are not deductible: pickups (model year 2009 or older), motor trucks, work vans, ambulances, hearses, non-passenger-carrying vans, campers, motorcycles, trailers, or motor bikes. You must complete the Iowa Schedule A to itemize deductions on the Iowa return. Iowa has not conformed to the federal repeal of miscellaneous itemized deductions subject to the 2% adjusted gross income floor. The Iowa 1040 departs from the federal 1040 in the treatment of health insurance premiums by allowing taxpayers to elect to deduct qualifying health insurance premiums as an adjustment to Iowa gross income. Consequently, certain 2010 model year and newer trucks may use the Vehicle Registration Deduction Worksheet. See 2017 IRS Pub. The deductible amount is calculated as follows: 3. Subtract $35 from the registration tax paid for each vehicle you own, and include the total on line 7 of Schedule A. Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. If you itemize deductions , a portion of the automobile or multipurpose vehicle annual registration fee you paid in 2017 may be deducted as personal property tax on your Iowa Schedule A, line 6, and federal Schedule A, line 7. Married Separate Filers: The total deduction claimed by both spouses for each relative with a disability may not exceed $5,000. Annual registration fees on the following vehicles are not deductible: pickups (model year 2009 or older), motor trucks, work vans, ambulances, hearses, non-passenger-carrying vans, campers, motorcycles, or motor bikes. The new $10,000 federal cap on the itemized deduction for state and local taxes does not apply for Iowa purposes. For more information see Iowa Nonconformity: Taxpayer Certainty and Disaster Tax Relief Act of 2019. The deductible amount is calculated as follows: Injured Veterans Grant Program contributions do not qualify as itemized deductions, but can be taken on line 24 of the IA 1040. As a result of this 2018 nonconformity, your charitable contribution carryforward amount from 2018 may be different for federal and Iowa purposes in 2019. Iowa allows an additional deduction for automobile mileage driven for charitable organizations. Enter the total here. Enter the result here and on IA 1040, line 37, column B. The deductible amount is calculated as follows: Get the actual annual registration fee paid - $150. Qualifying adoption expenses exceeding 3% of total Iowa net income, less any Adoption Tax Credit claimed, are eligible for deduction. The gambling loss amount entered on this line shall only include losses from wagering transactions, and does not extend to business expenses incurred in the trade or business of gambling. If yes, see Iowa Itemized Deductions Worksheet, IA 104 to determine if your itemized deductions may be limited. Effect of the Alternative Minimum Tax The deduction for personal property taxes is an adjustment for calculating the alternative minimum tax (AMT). Injured veterans grant program contributions do not qualify as itemized deductions, but can be taken on line 24 of the IA 1040. Itemized deductions must be divided between spouses in the ratio of their respective net incomes. Include a separate schedule listing the adoption expenses. Registration reprint requests can be made in office or through the mail. Line 26: Subtract line 25 from line 21. Taxpayers, therefore, may deduct this fee as a qualified motor vehicle tax if all other statutory requirements for the deduction are met (section 164(b)(6) of the Code). Vehicle Registration Fee Deduction and Worksheet. Stay informed, subscribe to receive updates. Annual car registration fees may be deductible on your federal income taxes, but only under certain circumstances. Items may include food, clothing, medical expenses not otherwise deductible, and transportation for medical reasons. Iowa House votes to add fee for electric vehicle registration (File photo) The dome of the Iowa State Capitol building from the rotunda in Des Moines on Tuesday, Jan. 10, 2017. Driver’s license fees and penalty fees imposed for late registration are not eligible for deduction. Line 3: Subtract line 2 from line 1. In order to receive the car registration deduction, your state must base its registration fee (or at least partly base it) on vehicle value, as opposed to weight. Instead, the vehicle registration fee should be calculated as a percentage of the car’s value. 1. Stay informed, subscribe to receive updates. Other taxes you paid are taxes not included on lines 5 or 6. You may itemize deductions or claim the Iowa standard deduction, whichever is larger. This will help you to determine registration fees, registration fees remaining on a vehicle that has been sold, traded or junked, estimate fees due on a newly acquired vehicle and tell you the truck fees by tonnage. However, beginning with the 2009 tax year, there was a change in the registration fee structure for pickups. Iowa has not conformed to the federal repeal of the overall limitation on itemized deductions for high income taxpayers. $100,000 (net income) x 3% = $3,000 (expenses not eligible for deduction), $10,000 (total adoption expenses) - $5,000 (credit amount) = $5,000 (expenses remaining for possible deduction), $5,000 (expenses remaining for possible deduction) - $3,000 (expenses not eligible for deduction) = $2,000 (deduction allowed on line 27 of IA Sch. If you are using filing status 4, enter this amount on line 37, column A or your spouse’s return. Line 2: Multiply federal adjusted gross income by 10% (.10). If your state charges personal property taxes as part of your vehicle registration fee, you can deduct only the portion that is based on the value of your vehicle. Malia purchased an automobile from Jennifer. These fees are separate from … Taxpayers may still deduct eligible state and local taxes paid, independent of the federal dollar limitation. Line 17: Add lines 14 to 16. 100% of the amount paid for health insurance premiums paid for with post-tax dollars is deductible on line 18 of the IA 1040. The provisions of Internal Revenue Code section 163(h)(3)(F) which suspend the deduction of interest on home equity indebtedness do not apply for Iowa tax purposes. A statement from a qualified physician certifying that the person with the disability is unable to live independently must be submitted with the return the first year a deduction is taken and every third year thereafter. All other trucks are still subject to a registration fee based on weight. Expenses, not to exceed $5,000, incurred in caring for a disabled relative in your home may be deducted. The weight is found on your automobile registration certificate. Married Separate Filers: The total deduction claimed by both spouses for each relative with a disability may not exceed $5,000. The following are exceptions to federal form 1040, Schedule A treatment of charitable contributions: Line 14: Enter the contributions by cash or check as allowed on federal form 1040, Schedule A, with the adjustments noted above. Include your federal form 4684. List the type and amount. Complete lines 22 to 26 only if you are using filing status 3 or 4. Iowa state income tax is not deductible on the Iowa return. List the tax paid and the total amount. The disabled person must be unable, by reason of physical or mental disability, to live independently and must be receiving or be eligible to receive medical assistance benefits under Title XIX of the U.S. Social Security Act. Line 26: Is the amount on federal form 1040, line 7, as adjusted for Iowa purposes, more than $160,000? Line 18: Enter casualty or theft loss(es) as calculated on IA 4684 worksheet. For qualifying automobiles and multipurpose vehicles (model year 2008 or older) the deductible amount is 60% of the annual registration fees paid in 2019. 2. You may be eligible to deduct a portion of the adoption expenses you paid in 2018 if you incurred adoption expenses during the tax year, even if the child is not placed in Iowa. Itemized deductions must be divided between spouses in the ratio of their respective net incomes. Taxpayers may still deduct eligible state and local taxes paid, independent of the federal dollar limitation. And one of two methods may be used to do this. Iowa Proration, Federal Tax Paid & Vehicle Registration Fee Calculator Download. Taxpayers with the mortgage interest credit can claim a deduction on line 9 of Iowa Schedule A for all qualifying mortgage interest paid in the tax year and not just the mortgage interest that was deducted on the federal form 1040, Schedule A. Dealerships may also charge a documentation fee or "doc fee", which covers the costs incurred by the dealership preparing and filing the sales contract, sales tax documents, etc. Gambling losses: Gambling losses are deductible only to the extent of gambling winnings reported on IA 1040, line 13. The following are exceptions to federal form 1040, Schedule A treatment of charitable contributions: Line 14: Enter the contributions by cash or check as allowed on federal form 1040,Schedule A, with the adjustments noted above. Example: Taxpayer has Iowa net income of $100,000 and adoption expenses of $10,000. These deductions are generally still allowed for Iowa purposes for 2018. Iowa did not conform to several federal charitable contribution provisions in 2018. Line 20: Enter the total of all other deductions on line 20 of the Iowa Schedule A as described below. High income taxpayers use the IA 104 Iowa Itemized Deductions Worksheet if your federal adjusted gross income exceeds $160,000. • The vehicle must be transferred by court order and not by ... – registration fee paid on chassis – sales tax paid on equipment or accessories. Line 19: Enter other itemized deductions as allowed on federal Schedule A, line 16. Enter the total here. Multipurpose vehicles are defined as motor vehicles designed to carry not more than 10 people, and constructed either on a truck chassis or with special features for occasional off-road operation [Iowa Code section 321.1(44)]. The laws regarding vehicle registration vary from one state to the next. Enter the actual annual registration fee paid. Qualifying items are those that are not reimbursed. Include federal form 4952 if required. The annual registration or renewal fee for a vehicle can be categorized as personal property tax for federal tax reporting based on specific criteria. 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