What line on my Iowa tax form is used to identify household income when determining eligibility for an ESA? Fernando D January 22, 2024 00:44 Updated On the 2022 Iowa 1040 tax form, line 26 (“Net Income”) is used to identify household income. Related to Iowa parent eligibility Related articles How do I know if my family meets the income requirements to be eligible for the ESA? Will ESA Funds need to be reported as taxable income? My family just moved to Iowa. Are my students eligible for an ESA? Will I Receive a Check Through the Close the Gap Grant? I have a child that will be in kindergarten in the fall. The amount of her tuition and fees is less than the amount of the ESA funding. Can I use the remaining funds from her ESA to pay tuition and fees for one of my other children?