Tuition and Textbook Credit (Accredited K-12 in Iowa)
Tuition and Textbook Credit
A credit is allowed for tuition, textbooks and items needed for extracurricular activities at an accredited school K-12 school in Iowa.
- How much is it?
- It covers up to 25% of the first $1,000 in qualified expenses per child.
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What are qualified expenses?
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Books- Books and other instructional materials including those for extra-curricular activities
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Clothing- “Non-street” costumes for a play or special clothing for a concert not suitable for everyday wear
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Driver's education -Only if paid to the K-12 school
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Dues, fees, and admissions- Those paid for extracurricular activities such as activity fees; booster club dues; fees for track and cross-country; activity ticket or admission for high school athletic events; fees for a physical education event such as roller skating
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Materials- Materials for extracurricular activities, such as sporting events, speech activities, musical or dramatic events, awards banquets, homecoming, prom, and other school-related social events
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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
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Shop class, agricultural class, home economics, and mechanics class-Cost of required basic materials
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Shoes-Football, soccer, and golf shoes; cleats for football shoes; track spike shoes (Basketball shoes are considered suitable for street wear so they are not allowed.)
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Travel- Non-travel fees for field trips if the trip is during school hours
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Tuition-The school must be accredited. Amounts paid are not allowed if they relate to teaching of religious tenets or doctrines of worship.
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Uniforms-Band and athletic uniforms
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For more information about Iowa’s adjustments and credits, see IA 1040 EXPANDED INSTRUCTIONS at https://tax.iowa.gov/expanded-instructions-view