Iowa charges a School and EMS surtax on Iowa state income tax, and this surtax is a deduction on the following year's Iowa Schedule A (Line 4 on 2020 return). I have verified this worked correctly in Turbo Tax at least from 2015 onward. For example, Line 4 of the 2019 Iowa Schedule A contains my 2018 School and EMS Surtax, Line 4 of the 2018 Iowa Schedule A contains the 2017 surtax, and so forth. However, the 2020 Iowa Schedule A Line 4 is zero, rather than the surtax from the 2019 return. Notably, tax year 2020 is the first time I have not itemized deductions for the Federal return, and I wonder if this is related to this problem. The Iowa Schedule A form specifically directs taxpayers to "Include School District Surtax and EMS Surtax from prior years paid in 2020" on Line 4 of Iowa Schedule A.
