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I am working on my son's taxes; I have taxable income of $1,965 on line 4 of the IA 1040 and it calculates $0 for Iowa income tax on line 5.  However, when I use the tax calculation worksheet (single, filing status 1) from the Iowa tax website, I calculate an income tax of $86.  When working on my daughter's taxes, I have a similar issue.
Thanks