Form Ia 100 - Iowa Capital Gain Deduction - 2015
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6Iowa Department of Revenue
2015 IA 100
https://tax.iowa.gov
Iowa Capital Gain Deduction
Name(s)
SSN
Part I: Description of property sold for which the capital gain deduction is being claimed
(check only one)
Employer securities to a qualified Iowa ESOP (complete Parts II and III) ............ ☐
Timber (complete Parts II and IV)......................................................................... ☐
Cattle, horses, or breeding livestock (complete Parts II and V) ............................ ☐
Real property used in a farm business (complete Parts II and VI) ....................... ☐
Business (complete Parts II, VII, and IX) .............................................................. ☐
Real property used in a non-farm business (complete Parts II, VIII, and IX) ........ ☐
Part II: Details of property sold
1. List all owner name(s):
b. Purchaser’s relation to taxpayer:
2.
a. Purchaser’s name(s):
3. Total property sale price .............................................................................. 3. $
4. Total cost or other basis for property sold .................................................... 4. $
5. Gain from the sale. Subtract Part II, line 4 from Part II, line 3 ...................... 5. $
6. Enter taxpayer’s ownership share of the total property sold to three
decimal places (ex. 65.2%) .......................................................................... 6.
%
7. Is the capital gain from an installment sale?
No ☐ ... Continue to Part II, line 8.
Yes ☐ . Enter the property installment sale information:
a. Start date ............................................ 7a.
b. End date ............................................. 7b.
c. Principal received by the taxpayer in tax year 2015 ...................... 7c. $
8. Was the property sold owned by a C corporation?
No ☐ ... Continue to Part II, line 9.
Yes ☐ . Sale is not eligible for Iowa capital gain deduction. Stop.
9. How did the taxpayer acquire the property? (check all that apply)
Inheritance ☐
Like-kind (IRC 1031) Exchange ☐
Purchase ☐
Involuntary Conversion ☐
Gift ☐
Other ☐ (Explain:
)
41-160a (09/04/15)
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