Form Ia 148 - Tax Credits Schedule - 2011 Page 4
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42011 IA 148 Tax Credits Schedule Special Instructions
Related to Individual Income and Fiduciary Tax:
The following refundable credits may be claimed against
the franchise tax:
Individuals using filing status 3 (married filing
• Historic Preservation and Cultural and
separately on this combined return) must complete a
Entertainment District Tax Credit
separate form IA 148 for each spouse with credits to
• Third Party Sales Tax Credit
claim.
• Wage-Benefit Tax Credit
The list of credits included in the instructions for
The minimum tax credit is reported on line 16 of the IA
column A and column I include tax credits for all types
1120F and will not appear on the IA 148.
of taxpayers. In 2011, individuals are allowed to claim
all credits except the Third Party Sales Tax Credit and
Related to Insurance Premium Tax:
the Assistive Device Tax Credit. All credits except the
The list of credits included in the instructions for column
Third Party Sales Tax Credit and the Assistive Device
A and column I include tax credits for all types of
Tax Credit may also be claimed on fiduciary tax returns.
taxpayers.
Related to Corporate Income Tax:
The following nonrefundable credits may be claimed
The list of credits included in the instructions for
against the insurance premium tax:
column A and column I include tax credits for all types
• Economic Development Region Revolving Fund
of taxpayers. All of the credits except the Claim of Right
Tax Credit (carryforward amounts only)
Tax Credit and the S Corporation Apportionment Tax
• Endow Iowa Tax Credit
Credit are allowed to be claimed on corporate income
• Housing Investment Tax Credit
tax returns. For tax years beginning on or after July 1,
• Investment Tax Credit
2009, the School Tuition Organization Tax Credit can be
• Renewable Energy Tax Credit
claimed on corporation income tax returns.
• Venture Capital Credit - Fund of Funds Tax Credit
• Venture Capital Credit - Qualified Business or Seed
Related to Franchise Tax:
Capital Fund Tax Credit
• Venture Capital - Venture Capital Funds Tax Credit
The list of credits included in the instructions for
• Wind Energy Production Tax Credit
column A and column I include tax credits for all types
• Film Expenditure Tax Credit
of taxpayers.
• Film Investment Tax Credit
The following nonrefundable credits may be claimed
• Redevelopment Tax Credit
against the franchise tax:
The following refundable credits may be claimed against
• Economic Development Region Revolving Fund
the insurance premium tax:
Tax Credit (carryforward amounts only)
• Historic Preservation and Cultural and
• Endow Iowa Tax Credit
Entertainment District Tax Credit
• Housing Investment Tax Credit
• Third Party Sales Tax Credit
• Investment Tax Credit
• Wage-Benefit Tax Credit
• Renewable Energy Tax Credit
• Venture Capital - Fund of Funds Tax Credit
• Venture Capital - Qualified Business or Seed
Capital Fund Tax Credit
• Venture Capital - Venture Capital Funds Tax Credit
• Wind Energy Production Tax Credit
• Film Expenditure Tax Credit
• Film Investment Tax Credit
• Redevelopment Tax Credit
41-148d (08/16/11)
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Parent category: Financial