Assertion: allowable deduction | /r/HasProperty | limited
Facets:
Source sentences:
text: If an allowable deduction was limited and added back for Iowa purposes in 2018 because of Iowa’s lower contribution limitation, you may recalculate your Iowa contribution carryforward amount under IRC § 170(b)(1)(G) for tax year 2019-2023 to include the amount of those contributions added back on your 2018 IA 1040 Schedule A.
text: If an allowable deduction was limited and added back for Iowa purposes in 2018 because of Iowa’s lower contribution limitation, you may recalculate your Iowa contribution carryforward amount under IRC § 170(b)(1)(G) for tax year 2019-2023 to include the amount of those contributions added back on your 2018 IA 1040 Schedule A.