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Screen IA100 - Iowa Capital Gain Deduction (1040)
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Overview
The completed form must be included with the IA 1040 to support any capital gains deduction claimed from the IASale Screen or the IAAdj Screen. Information entered on either screen does not transfer to IA 100. A separate IA I00 should be filed for each distinct property sale, however multiple livestock sales sometimes qualify as one sale. The form is required to be completed for each year of a qualifying installment sale. Refer to the corresponding IA 100 instructions for more information on reporting requirements.
General Information
Information entered in this section is used to complete Part II of the corresponding IA 100.
Description of property sold
Select the description for the property sold to complete either the IA 100A: Cattle, Horses, or Breeding Livestock, 100B: Real Property Used in a Farm Business, 100C: Real Property Used in a Non-Farm Business, 100D: Timber, 100E: Business, 100F: ESOP, 100G: Retired Farmers, 100H: Real Property Used in a Farm Business after 1/1/23, or 100J: Capital Stock Election.
List all owner names
In the statement dialog, enter all owner names using a separate line for each name.
For example, this is correct data entry for more than one owner:
Jim Smith
Jane Smith
This is incorrect data entry:
Jim Smith, Jane Smith
Purchaser's name (and relationship to taxpayer if sale of a business)
Enter the names of all persons and entities that purchased the property, and the family relationship to the taxpayer. Enter 'None' if the purchaser is unrelated to the taxpayer.
Total property sales price / Total cost or basis of property sold
Enter the total sale price and total cost or basis of the property sold.
Installment sale information
If the capital gain resulted from an installment sale, enter the dates and gain received this year (no interest) in these fields.
Cattle, Horses, or Breeding Livestock Sales
Complete Part I of the IA 100A for sales of cattle, horses or breeding livestock.
Sale information
Complete the information in the statement dialog for multiple sales of livestock. Only sales of livestock to lineal descendants are eligible for the capital gains deduction.
Gross farming or ranching income
Enter the farming or ranching income before any expenses are deducted. If married filing jointly, income from both spouses must be included.
Gross income
Enter the gross income from IA 1040 with modifications to reflect income before the deduction of any expenses. If married filing jointly, income from both spouses must be included.
Sales of Real Property Used in a Farm Business
Complete Part I of the IA 100B for sales of real property used in a farm business and/or Part I-III of the IA 100G for retired farmers.
Starting date taxpayer began receiving social security
Enter the date the taxpayer began receiving social security benefits, if applicable.
Date disability began
In the case of a disabled farmer, enter the date the disability began.
Spouse date of death
If the taxpayer is the surviving spouse of a farmer, enter the spouse date of death.
Starting date deceased spouse began receiving social security
If the spouse was receiving social security benefits at the time of death, enter the date the benefits began.
Prior 10 years farmland information
In the statement dialog, enter the required information for the ten years prior to the sale of the farmland. If you answered Yes to Part I, lines 6, 8, or 10, see the instructions.
Duties associated with the acres during the 10 years immediately prior to sale
In the statement dialog, describe in detail the duties of the taxpayer or spouse associated with the acres sold.