The Iowa School District Surtax and county Emergency Medical Services (EMS) surtax are local income surtaxes that may apply based on where you resided on the last day of the tax year. If your school district or county has adopted one or both surtaxes, they are calculated using your Iowa income tax liability and the applicable local surtax rate.
How to Calculate the Surtax
- Use your Iowa income tax liability after applicable nonrefundable credits, as determined on Form IA 1040.
- Multiply the applicable amount by the School District Surtax and/or county EMS surtax rate shown in the current School District Surtax/EMS Table (41-027).
- Enter the calculated surtax on the appropriate line of your Iowa individual income tax return.
Determining Your School District
- Your applicable school district is based on where you resided on the last day of the tax year.
- Your school district is not determined by where your children attend school or whether you have children enrolled in public school.
- You can identify your school district by checking your voter registration card or by using the Iowa Tax Mapper.
- Use the current School District Surtax/EMS Table (41-027) to determine the applicable School District Surtax and county EMS surtax rates.
Special Notes
- The School District Surtax and county EMS surtax are separate local income surtaxes and may apply independently or together, depending on your residence.
- If your school district or county has not adopted a surtax, the applicable rate is 0%, and no surtax is due.
- Taxpayers should use the current Iowa Department of Revenue instructions and surtax table to determine the correct local surtax rate.
- Counties may impose a countywide Emergency Medical Services (EMS) income surtax. At this time, Appanoose, Cass, Pocahontas, Sac, Shelby, and Winnebago are the only counties that have an EMS surtax. The EMS surtax is included in the school district surtax table.
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Disclaimer: Always verify details with the official Iowa Department of Revenue forms and instructions. Tax rules may change, and individual circumstances may require professional advice from a CPA or tax attorney.