72. AMOUNT OF TAX YOU OWE.
If line 68 is LESS THAN line 60, subtract line 68 from line 60 and enter the difference.
About Iowa income tax withholding...
If the amount you owe (line 72) or the amount you overpaid (line 69) is large, you may wish to file a new IA W-4 with your employer to change the amount of Iowa income tax withheld from your pay.
Go to Line 71
Go to Line 73