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Iowa Free Printable IA 100 - Before You Complete the Applicable IA 100 Iowa Capital Gain Deduction Form, 41-160 for 2018 Iowa Capital Gain Deduction 41-160

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Capital Gain Deduction 41-160
IA 100 - Before You Complete the Applicable IA 100 Iowa Capital Gain Deduction Form, 41-160

Before You Complete the Applicable Iowa Capital Gain Deduction Form The Iowa capital gain deduction is subject to review by the Iowa Department of Revenue. The Department will use this form to verify that the taxpayer(s) qualifies for the deduction. This completed form must be included with the IA 1040 to support the Iowa capital gain deduction claimed. The Department may request additional information if needed. A separate form must be completed for each distinct sale. Multiple livestock sales can, in some instances, be reported on one IA 100A. (See IA 100A instructions.) The applicable form must be completed each year of a qualifying installment sale. The applicable form must be completed even if the gain was passed-through to you. The sale of assets by a C corporation does not qualify for the Iowa capital gain deduction. However, the gain from a corporate liquidation under Internal Revenue Code (IRC) section 331 may qualify for the Iowa capital gain deduction. Married taxpayers filing separately must complete separate Iowa capital gain deduction forms based on each spouse’s ownership percentage in the property. Each Iowa capital gain deduction must be reported on one of six forms: • To claim a deduction for capital gainsfrom the qualifying sale of Cattle, Horses, or Breeding Livestock, complete the IA 100A. • To claim a deduction for capital gains from the qualifying sale of Real Property Used in a Farm Business, complete the IA 100B. • To claim a deduction for capital gains from the qualifying sale of Real Property Used in a Non-Farm Business, complete the IA 100C. • To claim a deduction for capital gains from the qualifying sale of Timber, complete the IA 100D. • To claim a deduction for capital gains from the qualifying sale of a Business, complete the IA 100E. • To claim a deduction for capital gains from the qualifying sale of Employer Securities to a Qualified Iowa Employee Stock Ownership Plan, complete the IA 100F. Flowcharts to assist in determining if a capital gain qualifies are also available in the expanded instructions online. For more information on the Iowa capital gain deduction, see the instructions for the respective form and 701 Iowa Administrative Code (IAC) 40.38. Questions? Department website: https://tax.iowa.gov 515-281-3114 or 800-367-3388 Email: [email protected] 41-161 (08/03/17)
Extracted from PDF file 2017-iowa-form-ia-100.pdf, last modified February 2018

More about the Iowa Form IA 100 Corporate Income Tax TY 2017

We last updated the Capital Gain Deduction 41-160 in February 2018, so this is the latest version of Form IA 100, fully updated for tax year 2017. You can download or print current or past-year PDFs of Form IA 100 directly from TaxFormFinder. You can print other Iowa tax forms here.

Other Iowa Corporate Income Tax Forms:

TaxFormFinder has an additional 43 Iowa income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form IA 1120 Iowa Corporation Income Tax Return
Form IA 1041 Fiduciary Return 63-001
Form IA 147 Franchise Tax Credit 41-147
Form IA 148 Tax Credits Schedule 41-148
Form IA 1065 Iowa Partnership Return of Income 41-016

Download all IA tax forms View all 44 Iowa Income Tax Forms


Form Sources:

Iowa usually releases forms for the current tax year between January and April. We last updated Iowa Form IA 100 from the Department of Revenue in February 2018.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Iowa Form IA 100

We have a total of three past-year versions of Form IA 100 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2017 Form IA 100

IA 100 - Before You Complete the Applicable IA 100 Iowa Capital Gain Deduction Form, 41-160

2016 Form IA 100

IA 100 Iowa Capital Gain Deduction

Capital Gain Deduction 41-160 2015 Form IA 100

IA 100 Iowa Capital Gain Deduction


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