701.40.1 Net income defined. |
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701.40.2 Interest and dividends from federal securities. |
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701.40.3 Interest and dividends from foreign securities, and securities of state and their political subdivisions. |
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701.40.4 Certain pensions, annuities and retirement allowances. |
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701.40.5 Military pay. |
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701.40.6 Interest and dividend income. |
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701.40.7 Current year capital gains and losses. |
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701.40.8 Gains and losses on property acquired before January 1, 1934. |
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701.40.9 Work opportunity tax credit and alcohol fuel credit. |
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701.40.10 Exclusion of interest or dividends. |
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701.40.11 Two-earner married couple deduction. |
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701.40.12 Income from partnerships or limited liability companies. |
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701.40.13 Subchapter “S” income. |
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701.40.14 Contract sales. |
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701.40.15 Reporting of incomes by married taxpayers who file a joint federal return but elect to file separately for Iowa income tax purposes. |
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701.40.16 Income of nonresidents. |
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701.40.17 Income of part-year residents. |
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701.40.18 Net operating loss carrybacks and carryovers. |
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701.40.19 Casualty losses. |
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701.40.20 Adjustments to prior years. |
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701.40.21 Additional deduction for wages paid or accrued for work done in Iowa by certain individuals. |
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701.40.22 Disability income exclusion. |
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701.40.23 Social security benefits. |
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701.40.24 Lottery prizes. |
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701.40.25 Certain unemployment benefits received in 1979. |
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701.40.26 Contributions to the judicial retirement system. |
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701.40.27 Incomes from distressed sales of qualifying taxpayers. |
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701.40.28 Losses from passive farming activities. |
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701.40.29 Intangible drilling costs. |
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701.40.30 Percentage depletion. |
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701.40.31 Away-from-home expenses of state legislators. |
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701.40.32 Interest and dividends from regulated investment companies which are exempt from federal income tax. |
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701.40.33 Partial exclusion of pensions and annuities for retired and disabled public employees. |
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701.40.34 Exemption of restitution payments for persons of Japanese ancestry. |
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701.40.35 Exemption of Agent Orange settlement proceeds received by disabled veterans or beneficiaries of disabled veterans. |
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701.40.36 Exemption of interest earned on bonds issued to finance beginning farmer loan program. |
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701.40.37 Exemption of interest from bonds issued by the Iowa comprehensive petroleum underground storage tank fund board. |
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701.40.38 Capital gains deduction or exclusion for certain types of net capital gains. |
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701.40.39 Exemption of interest from bonds or notes issued to fund the E911 emergency telephone system. |
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701.40.40 Exemption of active-duty military pay of national guard personnel and armed forces reserve personnel received for services related to operation desert shield. |
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701.40.41 Disallowance of private club expenses. |
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701.40.42 Depreciation of speculative shell buildings. |
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701.40.43 Retroactive exemption for payments received for providing unskilled in-home health care services to a relative. |
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701.40.44 Individual development accounts. |
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701.40.45 Exemption for distributions from pensions, annuities, individual retirement accounts, or deferred compensation plans received by nonresidents of Iowa. |
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701.40.46 Taxation of compensation of nonresident members of professional athletic teams. |
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701.40.47 Partial exclusion of pensions and other retirement benefits for disabled individuals, individuals who are 55 years of age or older, surviving spouses, and survivors. |
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701.40.48 Health insurance premiums deduction. |
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701.40.49 Employer social security credit for tips. |
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701.40.50 Computing state taxable amounts of pension benefits from state pension plans. |
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701.40.51 Exemption of active-duty military pay of national guard personnel and armed forces military reserve personnel for overseas services pursuant to military orders for peacekeeping in the Bosnia-Herzegovina area. |
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701.40.52 Mutual funds. |
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701.40.53 Deduction for contributions by taxpayers to the Iowa educational savings plan trust and addition to income for refunds of contributions previously deducted. |
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701.40.54 Roth individual retirement accounts. |
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701.40.55 Exemption of income payments for victims of the Holocaust and heirs of victims. |
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701.40.56 Taxation of income from the sale of obligations of the state of Iowa and its political subdivisions. |
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701.40.57 Installment sales by taxpayers using the accrual method of accounting. |
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701.40.58 Exclusion of distributions from retirement plans by national guard members and members of military reserve forces of the United States. |
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701.40.59 Exemption of payments received by a beneficiary from an annuity purchased under an employee’s retirement plan when the installment has been included as part of a decedent employee’s estate. |
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701.40.60 Additional first-year depreciation allowance. |
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701.40.61 Exclusion of active duty pay of national guard members and armed forces military reserve members for service under orders for Operation Iraqi Freedom, Operation Noble Eagle or Operation Enduring Freedom. |
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701.40.62 Deduction for overnight expenses not reimbursed for travel away from home of more than 100 miles for performance of service as a member of the national guard or armed forces military reserve. |
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701.40.63 Exclusion of income from military student loan repayments. |
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701.40.64 Exclusion of death gratuity payable to an eligible survivor of a member of the armed forces, including a member of a reserve component of the armed forces who has died while on active duty. |
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701.40.65 Section 179 expensing. |
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701.40.66 Deduction for certain unreimbursed expenses relating to a human organ transplant. |
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701.40.67 Deduction for alternative motor vehicles. |
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701.40.68 Injured veterans grant program. |
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701.40.69 Exclusion of ordinary or capital gain income realized as a result of involuntary conversion of property due to eminent domain. |
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701.40.70 Exclusion of income from sale, rental or furnishing of tangible personal property or services directly related to production of film, television or video projects. |
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701.40.71 Exclusion for certain victim compensation payments. |
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701.40.72 Exclusion of Vietnam Conflict veterans bonus. |
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701.40.73 Exclusion for health care benefits of nonqualified tax dependents. |
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701.40.74 Exclusion for AmeriCorps Segal Education Award. |
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