@taxiowa I just did one this afternoon and it was wrong. 2022 return showed tax due of $266, but $444 of that was penalty for early withdraw on IRA. Therefore, it should have been a $178 refund included in 2023 Iowa income. Unfortunately, the software calculated $279 for the refund because of the split on line Q showing 101 for the spouse and -279 for the taxpayer...it did not net to -178, which is the correct answer!