{
  "batch": "589-iowa-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r589_iowa_state_creator_tax_deductions_589_iowa_health_insurance",
      "category": "Business",
      "title": "[Unverified - being checked] Iowa State Tax Code: health-insurance-deduction rule",
      "summary": "[Unverified - being checked] Iowa Schedule 1, Line 15 provides a health insurance deduction for taxpayers who are 65 years of age or older and whose Iowa taxable income is less than $100,000, allowing 100% of health and dental insurance premiums paid with post-tax dollars to be deducted, but this is an age-restricted deduction and not the same as the federal self-employed health insurance deduction",
      "body": "Iowa Schedule 1, Line 15 provides a health insurance deduction for taxpayers who are 65 years of age or older and whose Iowa taxable income is less than $100,000, allowing 100% of health and dental insurance premiums paid with post-tax dollars to be deducted, but this is an age-restricted deduction and not the same as the federal self-employed health insurance deduction\n\nWhat Iowa Department of Revenue actually says:\n\n“For taxpayers who are 65 years of age or older and whose Iowa taxable income is less than $100,000, enter 100% of the amount paid for health and dental insurance premiums paid with post-tax funds.”\n\nNote: This Iowa-specific health insurance deduction on Schedule 1 Line 15 is age-restricted to taxpayers 65+. The federal self-employed health insurance deduction (IRC §162(l)) is incorporated through Iowa's rolling conformity since Iowa starts with federal taxable income. The Iowa deduction has a $100,000 taxable income limitation calculated without regard to filing status.",
      "source_type": "official",
      "source_link": "https://tax.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/ia-1040-schedule-1",
      "last_verified": "2026-10-16",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Iowa Department of Revenue",
      "evidence_quote": "For taxpayers who are 65 years of age or older and whose Iowa taxable income is less than $100,000, enter 100% of the amount paid for health and dental insurance premiums paid with post-tax funds.",
      "volatility": "",
      "from_batch": "589-iowa-state-creator-tax-deductions",
      "subject": "Iowa State Tax Code",
      "topic": "health-insurance-deduction rule",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-ia"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}