41-191: A 176 Public Safety Officer Moving Expense Tax Credit 41-191 (2025)
Iowa · Iowa DOR · Used for tax years 2025
The 2025 Iowa IA 176 calculates the refundable Public Safety Officer Moving Expense Tax Credit, limited to $2,000 per move. It records eligibility information, qualifying moving expenses, reimbursements, federal deductions, and credits claimed for the same move in other tax years
Who files this form
Use the 2025 IA 176 to claim the Public Safety Officer Moving Expense Tax Credit if you meet all four conditions:
- 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 in the 12 months before that move.
- When you file your 2025 IA 1040, you are both an Iowa resident and employed full-time as a qualifying public safety officer in Iowa.
Qualifying positions include:
- 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
The form asks you to identify whether the qualifying officer is you or your spouse.
What you'll need
Have the following information available to complete the form:
- Names and Social Security numbers for you and your spouse, and which person is the qualifying officer
- Tax period end date
- Your qualifying job title, employer or agency, and employment start date
- The date you moved to Iowa and your previous state or country of residence
- Amounts for moving household goods, transportation, lodging, meals, and any other qualifying moving costs
- Amounts reimbursed or deducted on your federal income tax return
- Any credit claimed for this same move in earlier tax years
If you use actual out-of-pocket car expenses, you must keep an accurate record of each expense. If you claim other costs on line 6, provide an explanation of each expense in the space provided.
How to file
- Complete the identification, employment, and move information at the top of IA 176.
- Answer the eligibility questions in Part I. Stop if an answer says you are not eligible.
- Enter qualifying moving expenses on lines 2 through 6 and add them on line 7.
- Subtract reimbursed expenses and expenses deducted on your federal income tax return to calculate line 10.
- Enter any credit claimed for this move in other tax years on line 11. Subtract that amount from $2,000 on line 12, but do not enter less than zero.
- Enter the smaller of line 10 or line 12 on line 13.
- Report line 13 on your 2025 IA 148 Iowa Tax Credits Schedule, Part II, column K. Use tax credit code 70.
The supplied text does not give a mailing address or instructions for submitting the form by mail or electronically.
Common mistakes
- Claiming ineligible expenses. Expenses do not qualify if your employer or another person reimburses you, or if you deduct them on your federal income tax return.
- Putting meals or lodging on line 3. Report lodging on line 4 and meals on line 5 instead.
- Including excluded car costs. Do not include general repairs, general maintenance, insurance, or depreciation for your car.
- Including goods bought during the move. You cannot include expenses for moving furniture or other goods bought on the way from your old home to your new home.
- Including too much storage time. Storage and insurance costs for household goods are limited to a period of 30 consecutive days after the goods leave your former home and before delivery to your new home.
- Leaving out prior claims for the same move. Report credit amounts claimed in previous tax years on line 11.
- Omitting explanations for line 6. Explain each other qualifying expense in the space provided.
Questions people ask
How much is the credit, and is it refundable?
The credit is refundable. It covers qualifying unreimbursed moving expenses, up to $2,000 per move. Expenses deducted on your federal income tax return do not qualify, and credit claimed for the same move in earlier years reduces the remaining limit.
Which tax year can I claim the credit in?
The earliest year is the tax year you begin full-time employment as a public safety officer 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 I include meals and lodging during the move?
Yes. You may include reasonable meal expenses and reasonable temporary lodging expenses during travel from your old home to your new home. Enter lodging on line 4 and meals on line 5.
How do I calculate car expenses for the 2025 form?
You may use actual out-of-pocket expenses, such as gas and oil, if you keep an accurate record of each expense. Alternatively, you may use the standard mileage rate of 21 cents per mile. You may add parking fees and tolls under either method.