Form Ia 148 - Tax Credits Schedule - 2012 Page 4
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42012 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
56 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
62 Third Party Sales Tax Credit
claim.
63 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 2012, 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
02 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
03 Endow Iowa Tax Credit
Credit are allowed to be claimed on corporate income
06 Housing Investment Tax Credit
tax returns. For tax years beginning on or after July 1,
07 Investment Tax Credit
2009, the School Tuition Organization Tax Credit can be
10 Renewable Energy Tax Credit
claimed on corporation income tax returns.
13 Venture Capital Credit - Fund of Funds Tax Credit
14 Venture Capital Credit - Qualified Business or
Related to Franchise Tax:
Seed Capital Fund Tax Credit (carryforward
amounts only)
The list of credits included in the instructions for
15 Venture Capital - Venture Capital Funds Tax
column A and column I include tax credits for all types
Credit
of taxpayers.
16 Wind Energy Production Tax Credit
The following nonrefundable credits may be claimed
18 Film Expenditure Tax Credit
against the franchise tax:
19 Film Investment Tax Credit
21 Redevelopment Tax Credit
02
Economic Development Region Revolving Fund
Tax Credit (carryforward amounts only)
The following refundable credits may be claimed against
Endow Iowa Tax Credit
03
the insurance premium tax:
06 Housing Investment Tax Credit
56 Historic Preservation and Cultural and
07 Investment Tax Credit
Entertainment District Tax Credit
10 Renewable Energy Tax Credit
62 Third Party Sales Tax Credit
13 Venture Capital - Fund of Funds Tax Credit
63 Wage-Benefit Tax Credit
14 Venture Capital - Qualified Business or Seed
Capital Fund Tax Credit (carryforward amounts
only)
15 Venture Capital - Venture Capital Funds Tax
Credit
16 Wind Energy Production Tax Credit
18 Film Expenditure Tax Credit
19 Film Investment Tax Credit
21 Redevelopment Tax Credit
41-148d (10/11/12)
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