Taxpayers who have one or more dependents attending Kindergarten through 12th grade in an accredited Iowa school may take a credit for each dependent for amounts paid for tuition and textbooks. Dependents must have attended a school in Iowa that is accredited under section 256.11, not operated for a profit and adheres to the provisions of the U.S. Civil Rights Act of 1964.
The credit amount is 25% of the first $1,000 paid for each dependent for tuition and textbooks.
In the case of divorced or separated parents, only the spouse claiming the dependent can claim the amounts paid by that spouse for tuition and textbooks for that dependent.
Expenses for textbooks or other items for home schooling, tutoring, or schooling outside accredited school do not qualify for the credit.
"Tuition” means any charges for the expense of personnel, buildings, equipment, and materials other than textbooks, and other expenses of that relate to the teaching of only those subjects legally and commonly taught in Iowa’s public elementary and secondary schools.
“Textbooks” means books and other instructional materials used in teaching those same subjects. This includes fees, books and materials for extracurricular activities.
Examples of extracurricular activities: sporting events, speech activities, musical or dramatic events, driver’s education (if paid to a school), awards banquets, homecoming, prom (clothing does not qualify), and other school elated social events.
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The costs of items eligible for the credit: |
The costs items NOT eligible for the credit |
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Clothing: “non-street” costumes for a play or special clothing for a concert not suitable for everyday wear. |
Clothing: clothes which can be used for street wear, such as T-shirts for extracurricular events such as track and science; clothing for a play or concert that is suitable for everyday wear; prom dresses and tuxedos |
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Dues, Fees and Admissions: includes those paid for extracurricular activities such as activity fees; booster club dues, fees for track and cross-country; activity ticket of admission for high school athletic events; fees for a physical education even such as roller skating. |
Dues, Fees and Admissions: sports-related socials, special education programs like career conferences; special testing like SAT, PSAT and Iowa talent search tests. |
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Music: rental of musical instruments for school or band, music/instrument lessons at a school; sheet music used in a school; valve oil; cork grease; music books and reeds used in school bands or orchestras. |
Music: purchase of musical instruments; cost of music lessons outside of school; sheet music for private use. |
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Shoes: football, soccer and golf shoes; cleats for football shoes; track spike shoes |
Shoes: basketball shoes and other shoes suitable for everyday wear. |
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Tuition: the school must be accredited; amounts paid are not allowed if they related to teaching of religious tenets or doctrines of worship. |
Tuition: any amount for food, lodging, clothing or transportation of a student. |
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Books: books and other instructional materials used in teaching subjects legally and commonly taught in Iowa’s public elementary and secondary schools, including those needed for extracurricular activities. |
Books: yearbooks |
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Travel: non-travel fees for field trips if the trip is during school hours. |
Travel: travel expenses for trips. |
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Shop class and mechanics class: cost of required basic materials |
Shop class and mechanics class: optional expenditures for wood or materials or for repair of personal vehicles. |
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Materials: includes materials for extracurricular activities, such as sporting events, speech activities, musical or dramatic events, awards banquets, homecoming, prom and other school-related social activities. |
Religion: Amounts paid are not allowed if they relate to teaching of religious tenets or doctrines of worship. |
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Driver’s Education: only if paid to a school. |
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Uniforms: band, hockey and football uniforms. |
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Calculate the proper amount of expenses per dependent and multiply the amount—not to exceed $1,000—by 25% (.25).
Enter the total allowable credit on line 48. Retain records of your calculations, showing the name of each dependent, school(s) attended, and an itemized list qualifying expenses.
Article from Iowa Department of Revenue (2007)