Someone asked me recently if a married couple could file separate Iowa tax returns even if one spouse has no income. The answer is yes, but the only reason you'd want to do this would be to keep tax liabilities separate, because the ending tax liability would be the same under any of the filing statuses.
This post will focus on the "low-income exemption" on Iowa tax returns, and how various adjustments to Iowa income play into the exemption calculation.
Can a taxpayer claim a deduction in Iowa for contributions made to another state's 529 plan? The short answer is no.