The worksheet for line 27 on the Iowa 1040 is subtracting the $2,800 Federal Economic Impact Payments (EIP) we received from our federal income tax refund. It is picking up this amount from the federal Recovery Rebate credit worksheet, line 13. I do not believe the EIP received should be subtracted in such a way. For example, if a taxpayer received a $4,000 federal income tax refund and $2,800 EIP, line 27 should show $4,000 not $1,200 ($4,000 - $2,800 per the line 27 worksheet).
