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Iowa Code § 422.9 (2026)

Carry over of Iowa net operating loss

✓ current as of July 2026
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Any Iowa net operating loss carried over from a taxable year beginning prior to January 1, 2023, may be deducted as provided in section 422.9, subsection 3, Code 2018. 2018 Acts, ch 1161, §120, 133, 134; 2021 Acts, ch 177, §1 Referred to in §422.4, 422.5, 422.16 For text, history, and footnotes pertaining to deductions from net income prior to January 1, 2023, see §422.9, Code 2022 Section is effective January 1, 2023, and applies to tax years beginning on or after that date; 2018 Acts, ch 1161, §133, 134; 2021 Acts, ch 177, §1

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Notes of Decisions
Cited in 11 cases, 1960–2010 · leading case: Klein v. Iowa Dep't of Revenue & Fin., 451 N.W.2d 837 (Iowa 1990).
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Klein v. Iowa Dep't of Revenue & Fin., 451 N.W.2d 837 (Iowa 1990). · cites it 30× “Iowa Code § 422.9 (4) (1981). This appeal presents the following question: If one spouse uses the standard deduction, may the other spouse itemize deductions? The district court thought so, but we disagree and reverse.”
Richards v. Iowa Dep't of Revenue, 360 N.W.2d 830 (Iowa 1985). · cites it 12× “” Iowa Code § 422.9 (2)(b) (1979). The taxpayers contend that the statute’s wording excludes *833 any pro rata allocation of the deductions according to income, the method provided for in the regulations and applied by the department.”
Varnum v. Brien, 763 N.W.2d 862 (Iowa 2009). “§ 422.9(1) (optional standard deduction for married taxpayers); id.”
Luthens v. Bair, 788 F. Supp. 1032 (S.D. Iowa 1992). · cites it 7× “(12) In 1987, the Iowa Legislature enacted legislation adding to Iowa Code §§ 422.9 and 422.12 new subsections that provide for tuition and textbook deductions or credits on personal income tax returns.”
Iannone v. Iowa Dep't of Revenue & Fin., 641 N.W.2d 735 (Iowa 2002). · cites it 2× “See Iowa Code § 422.9 (3)(a) (1995). Because the carryback was not exhausted in 1982, the NOL was then carried over to 1983.”
City Nat'l Bank of Clinton v. IOWA STATE TAX COM'N, 102 N.W.2d 381 (Iowa 1960). · cites it 2× “7 plus the Iowa income tax deducted in computing said taxable income and minus federal income taxes as provided in section 422.9. Its application to estates and trusts is found in section 422.”
Minnesota Civil Liberties Union v. Roemer, 452 F. Supp. 1316 (D. Minnesota 1978). “& Tax Code § 17214(b)(2) (West); Iowa Code Ann. § 422.9 (2) (West); La.Rev.”
In Re the Marriage of Murray, 213 N.W.2d 657 (Iowa 1973). “1969); The Code 1971, § 422.9. See also Wetzel v. Wetzel, 35 Wis.”
Nymann v. Iowa Dep't of Revenue & Fin., 465 N.W.2d 890 (Iowa 1991). · cites it 2× “Iowa Code § 422.9 (2). Nymann relies upon section *892 212 of the Internal Revenue Code as authority for his deduction of attorney fees and court costs.”
Ferezy v. Wells Fargo Bank, N.A., 755 F. Supp. 2d 1010 (S.D. Iowa 2010). · cites it 2× “Additionally, the Iowa income tax laws provide for payroll deductions for charitable contributions, Iowa Code § 422.9 (2); and the Iowa Department of Workforce Development (the IDWD), which administers the Iowa Wage Collection Act, has issued regulations that allow employees to…”
Katherine Varnum, Patricia Hyde, Dawn Barbouroske, Jennifer Barbouroske, Jason Morgan, Charles Swaggerty, David Twombley, Lawrence Hoch, William M. Musser, Otter Dreaming, Ingrid Olson, & Reva Evans Vs. Timothy J. Brien, In His Off. Capacities As The Polk Cnty. Recorder & Polk Cnty. Registrar (Iowa 2009). “§ 422.9(1) (optional standard deduction for married taxpayers); id.”
— Iowa Code § 422.9(1) — 2 cases
Varnum v. Brien, 763 N.W.2d 862 (Iowa 2009). “§ 422.9(1) (optional standard deduction for married taxpayers); id.”
Katherine Varnum, Patricia Hyde, Dawn Barbouroske, Jennifer Barbouroske, Jason Morgan, Charles Swaggerty, David Twombley, Lawrence Hoch, William M. Musser, Otter Dreaming, Ingrid Olson, & Reva Evans Vs. Timothy J. Brien, In His Off. Capacities As The Polk Cnty. Recorder & Polk Cnty. Registrar (Iowa 2009). “§ 422.9(1) (optional standard deduction for married taxpayers); id.”
— Iowa Code § 422.9(2)(f) — 1 case
Luthens v. Bair, 788 F. Supp. 1032 (S.D. Iowa 1992). “(12) In 1987, the Iowa Legislature enacted legislation adding to Iowa Code §§ 422.9 and 422.12 new subsections that provide for tuition and textbook deductions or credits on personal income tax returns.”
— Iowa Code § 422.9(4) — 1 case
Klein v. Iowa Dep't of Revenue & Fin., 451 N.W.2d 837 (Iowa 1990). “Iowa Code § 422.9 (4) (1981). This appeal presents the following question: If one spouse uses the standard deduction, may the other spouse itemize deductions? The district court thought so, but we disagree and reverse.”
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