Depends on the type of health insurance deduction you are taking. The premiums have to be paid with after-tax dollars for the Iowa health insurance adjustment. So if your premiums are paid by your employer with pretax dollars, there is no deduction. Additionally, if you received a premium tax credit and included the gross premiums in a previous year, the amount of the 2020 premium tax credit would need to be included in other income. Here is a link for information on the Iowa Health insurance deduction.
If you received a Federal tax refund in 2020 for the 2019 tax year, you would need to add that to income on line 27 of the Iowa 1040. You are entitled to a deduction for Federal taxes paid on line 31. This would include your Federal withholding for 2020 plus any additional federal tax payments.
