How do i enter the Iowa early childhood development tax credit? I had it entered before and when I logged in now it was gone and i can't find it again.

[DawnC]

Go back through your Iowa return.   Near the end, you will see a page about Tax Credits, click continue until you come to a screen that asks Any Young Dependents?  Answer Yes, and the next screen is the early childhood development tax credit.  

If you are choosing the Early Childhood Development Tax Credit, you may take the credit equal to 25% of the first $1,000 of qualifying expenses paid in 2023 for each dependent from the ages of three through five.

Tip: Choose Yes on this screen if you think 25% of your qualifying expenses (up to $250 per qualifying child) is greater than the child and dependent care credit displayed on the screen.

Tip: Watch the IA refund monitor and choose the credit which provides the larger credit.   

[Jennsc01]

TurboTax hadn't listed any income restrictions related to this credit, but the State of Iowa lists a single filer maximum income of $45,000. Are there any more details on the restrictions to this credit?

[ThomasM125]

The Iowa early childhood development tax credit is limited to 25% of the first $1,000 of qualifying expenses for dependents age 3 to 5. You can take it in lieu of the child and dependent care credit. It is limited to income of $45,000 for a single filer. It doesn't apply to food, lodging or membership fee expenses outside the home. Also, expenses relating to the teaching of religious tenets, doctrine or worship are not allowed. You can read more here: Iowa Department of Revenue