If you chose to have any part of an overpayment of Federal income tax credited to estimated tax payments for 2005, the amount should be claimed as 2005 estimated tax paid on line 32. The total overpayment must be reported on line 27.

Do not include the Federal refund in the following situations:

1. Do not include any part of the refund received from earned income credit or the additional child tax credit.
2. You are filing an Iowa return for 2005 for the first time because you moved into Iowa during the year. A refund of Federal tax received in 2005 is not reported if the tax was not deducted from Iowa income in a prior year.
3. The refund you received was from a year in which you did not take a deduction for the payment of Federal tax because your income was less than the minimum amount for paying Iowa tax or your tax for that year was calculated using the alternate tax computation.
4. You were a nonresident for the tax year of the refund and were not required to file an Iowa return for that year.

MARRIED SEPARATE FILERS: If the refund received in 2005 was from a jointly-filed Federal return, it must be divided between the spouses in the ratio of the spouses' Iowa net incomes in the year for which the refund was issued.

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