41-191: IA 176 Public Safety Officer Moving Expense Tax Credit 41-191 (2024)
Iowa · Iowa DOR · Used for tax years 2024
The 2024 Iowa IA 176 calculates the refundable Public Safety Officer Moving Expense Tax Credit, up to $2,000 per move. It records eligibility information and moving expenses, excluding expenses that were reimbursed or deducted on your federal income tax return.
Who files this form
Use the 2024 IA 176 to claim the Public Safety Officer Moving Expense Tax Credit. You must meet all four eligibility requirements:
- You became an Iowa resident after July 1, 2024.
- You moved to Iowa because you accepted full-time employment as a qualifying public safety officer.
- You were not an Iowa resident at any point during the 12 months before that move.
- When filing your 2024 IA 1040, you are still an Iowa resident and employed full-time as a qualifying public safety officer in Iowa.
Qualifying full-time jobs are:
- Sheriff or sheriff’s deputy
- City police officer
- Peace officer member of the Department of Public Safety
- Parole officer or probation officer
- Sworn special security officer employed by an institution of the Board of Regents
- Conservation officer
- Department of Transportation employee designated as a peace officer
- Aviation authority employee designated as a peace officer
- Corrections officer
What you'll need
To complete the form, have the following information available:
- Names and Social Security numbers for you and your spouse, and which person is the qualifying officer.
- Your tax period end date, job title, employer or agency, employment start date, move date, and prior state or country of residence.
- Moving expense amounts for household goods, transportation, lodging, meals, and any other qualifying costs.
- Amounts reimbursed by your employer or another person, and amounts deducted on your federal income tax return.
- An explanation of each other qualifying expense claimed on line 6.
If you use actual out-of-pocket car expenses rather than the mileage rate, the instructions require an accurate record of each expense.
How to file
Complete the eligibility questions in Part I before calculating expenses in Part II.
- Enter qualifying moving expenses on lines 2 through 6.
- Add those amounts on line 7.
- Enter reimbursements on line 8 and expenses deducted on your federal return on line 9.
- Subtract lines 8 and 9 from line 7 to get net qualifying expenses on line 10.
- Enter the smaller of line 10 or $2,000 on line 11.
Report line 11 on your 2024 IA 148 Tax Credits Schedule, Part II, column K, using tax credit code 70.
Common mistakes
- Claiming the credit without meeting every eligibility condition. You must meet all requirements in lines 1(a) through 1(d).
- Including reimbursed or federally deducted expenses. These do not qualify for this credit.
- Putting meals or lodging on line 3. Report lodging on line 4 and meals on line 5.
- Including excluded moving costs. Do not include the cost of moving furniture or other goods bought along the way.
- Including storage outside the allowed period. Storage and insurance costs are limited to a period of 30 consecutive days after the goods leave your old home and before delivery to your new home.
- Including excluded car costs. General repairs, maintenance, insurance, and depreciation do not qualify.
- Leaving line 6 unexplained or duplicating costs. Explain each expense and do not include costs already listed on lines 2 through 5.
- Forgetting the credit schedule. Report line 11 on the 2024 IA 148, Part II, column K, with code 70.
Questions people ask
How much is the credit, and is it refundable?
The credit is refundable and is limited to $2,000 per move. On line 11, enter the smaller of your net qualifying expenses on line 10 or $2,000.
When can I claim moving expenses?
The earliest claim year is the tax year you begin full-time qualifying employment in Iowa. Eligible expenses incurred before or during that year may be claimed in that year. Eligible expenses incurred in a later tax year may be claimed in the year they are incurred.
Can meals and lodging qualify?
Yes. Reasonable meal expenses and reasonable temporary lodging expenses during travel from your old home to your new home may qualify.
How do I calculate car expenses?
For 2024, you may use actual out-of-pocket expenses, such as gas and oil, with accurate records, or the standard mileage rate of 21 cents per mile. Parking fees and tolls may be added under either method.