For Iowa tax purposes, an In-Home Health Care adjustment may be claimed on IA 1040 Schedule 1, Line 19, using adjustment code "r", if the taxpayer meets the requirements under Iowa law. This adjustment applies to certain State Supplementary Assistance payments received for unskilled in-home health-related care services provided to a family member, to the extent those payments were included in federal taxable income.
This adjustment is not a deduction for expenses paid by the taxpayer for in-home health care. Instead, it allows eligible taxpayers to subtract qualifying payments received for providing approved in-home health-related care services.
Eligibility and Reporting
Qualifying Payments: The adjustment applies to State Supplementary Assistance payments received for providing unskilled in-home health-related care services to a family member.
Income Inclusion Requirement: Only payments that were included in federal taxable income may be deducted as an Iowa adjustment.
Reporting on Iowa Return: Report the allowable adjustment on IA 1040 Schedule 1, Line 19, Other Adjustments, using code "r" (In-home health care). A separate explanation should be provided as required by the Iowa instructions.
Important Notes
- This adjustment applies to qualifying payments received for providing unskilled in-home health-related care services to a family member.
- It is not a deduction for personal health care expenses, household expenses, or general caregiving costs.
- Taxpayers should retain documentation supporting the qualifying payments and eligibility for the adjustment.
- The allowable amount and reporting requirements must follow the current Iowa Department of Revenue instructions.
Source:
Form IA 1040
IA 1040 Schedule 1 Instructions
Disclaimer: Always verify details with the Iowa Department of Revenue’s official forms and instructions. Tax laws and eligibility criteria may change, and individual circumstances may require professional advice from a CPA or tax attorney.