41-146: Income Tax Reduction Worksheet 41-146 (2025)
Iowa · Iowa DOR · Used for tax years 2025
The 2025 Iowa Income Tax Reduction Worksheet determines whether a qualifying single taxpayer may owe less Iowa income tax. It uses income, deductions, and an age-based amount to calculate a figure to compare with the tax on IA 1040, line 12.
Who files this form
The 2025 worksheet is for taxpayers using filing status 1, Single, who are not claimed as a dependent on another person’s Iowa return. These taxpayers may owe less tax by using it. The form does not say that using the worksheet is required.
What you'll need
Have these forms and amounts available to complete the worksheet:
- Iowa IA 1040: Iowa taxable income from line 4 and the amount from line 12.
- Federal Form 1040: The itemized or standard deduction from line 12 and the QBI deduction from line 13.
- Federal personal exemption deduction: The amount allowed for federal purposes.
- IA 1040 Schedule 1: Net operating loss carryover from line 17b.
- Federal Form 4972: Taxable income from lump-sum distributions reported on line 8.
You also need your age as of December 31, 2025.
Questions people ask
How do I calculate the total on line 1?
Enter the amounts requested on lines 1a through 1f, then add them together.
Which amount do I enter on line 2 for 2025?
Use your age as of December 31, 2025. Enter $9,000 if you were 64 or younger, or $24,000 if you were 65 or older.
How do I complete lines 3 and 4?
For line 3, subtract line 2 from line 1. For line 4, enter the amount from IA 1040, line 12.
What do I do with the worksheet result?
Compare lines 3 and 4. Enter the smaller number on worksheet line 5 and on IA 1040, line 12. If you use the amount from line 3, check the box on IA 1040, step 5.