In Iowa, if you file as married filing separately, you must allocate itemized deductions based on income ratios.
Long-term care premiums are deductible in full on the Iowa tax return, NOT subject to the federal limitations.
Iowa allows a deduction in full for health insurance premiums paid with after-tax dollars. This sometimes creates questions about what exactly counts as a "health insurance premium." For example, does dental insurance count? The short answer is, yes.