Chapter 40 - DETERMINATION OF NET INCOME
- Rule 701-40.1 - Net income defined
- Rule 701-40.2 - Interest and dividends from federal securities
- Rule 701-40.3 - Interest and dividends from foreign securities and securities of state and other political subdivisions
- Rule 701-40.4 - Rescinded
- Rule 701-40.5 - Military pay
- Rule 701-40.6 - Interest and dividend income
- Rule 701-40.7 - Current year capital gains and losses
- Rule 701-40.8 - Gains and losses on property acquired before January 1, 1934
- Rule 701-40.9 - Work opportunity tax credit and alcohol fuel credit
- Rule 701-40.10 - Rescinded
- Rule 701-40.11 - Rescinded
- Rule 701-40.12 - income from partnerships or limited liability companies
- Rule 701-40.13 - Subchapter "S" income
- Rule 701-40.14 - Contract sales
- Rule 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
- Rule 701-40.16 - Income of nonresidents
- Rule 701-40.17 - income of part-year residents
- Rule 701-40.18 - Net operating loss carrybacks and carryovers
- Rule 701-40.19 - Casualty losses
- Rule 701-40.20 - Adjustments to prior years
- Rule 701-40.21 - Additional deduction for wages paid or accrued for work done in Iowa by certain individuals
- Rule 701-40.22 - Disability income exclusion
- Rule 701-40.23 - Social security benefits
- Rule 701-40.24 - Lottery prizes
- Rule 701-40.25 - Rescinded
- Rule 701-40.26 - Rescinded
- Rule 701-40.27 - incomes from distressed sales of qualifying taxpayers
- Rule 701-40.28 - Rescinded
- Rule 701-40.29 - Intangible drilling costs
- Rule 701-40.30 - Percentage depletion
- Rule 701-40.31 - Away-from-home expenses of state legislators
- Rule 701-40.32 - Interest and dividends from regulated investment companies which are exempt from federal income tax
- Rule 701-40.33 - Rescinded
- Rule 701-40.34 - Exemption of restitution payments for persons of Japanese ancestry
- Rule 701-40.35 - Exemption of Agent Orange settlement proceeds received by disabled veterans or beneficiaries of disabled veterans
- Rule 701-40.36 - Exemption of interest earned on bonds issued to finance beginning farmer loan program
- Rule 701-40.37 - Exemption of interest from bonds issued by the Iowa comprehensive petroleum underground storage tank fund board
- Rule 701-40.38 - Capital gain deduction or exclusion for certain types of net capital gains
- Rule 701-40.39 - Exemption of interest from bonds or notes issued to fund the 911 emergency telephone system
- Rule 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
- Rule 701-40.41 - Rescinded
- Rule 701-40.42 - Depreciation of speculative shell buildings
- Rule 701-40.43 - Retroactive exemption for payments received for providing unskilled in-home health care services to a relative
- Rule 701-40.44 - Individual development accounts
- Rule 701-40.45 - Exemption for distributions from pensions, annuities, individual retirement accounts, or deferred compensation plans received by nonresidents of Iowa
- Rule 701-40.46 - Taxation of compensation of nonresident members of professional athletic teams
- Rule 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
- Rule 701-40.48 - Health insurance premiums deduction
- Rule 701-40.49 - Employer social security credit for tips
- Rule 701-40.50 - computing state taxable amounts of pension benefits from state pension plans
- Rule 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
- Rule 701-40.52 - Mutual funds
- Rule 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
- Rule 701-40.54 - Roth individual retirement accounts
- Rule 701-40.55 - Exemption of income payments for victims of the Holocaust and heirs of victims
- Rule 701-40.56 - Taxation of income from the sale of obligations of the state of Iowa and its political subdivisions
- Rule 701-40.57 - Installment sales by taxpayers using the accrual method of accounting
- Rule 701-40.58 - Exclusion of distributions from retirement plans by national guard members and members of military reserve forces of the United States
- Rule 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
- Rule 701-40.60 - Additional first-year depreciation allowance
- Rule 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, Operation Enduring Freedom or Operation New Dawn
- Rule 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
- Rule 701-40.63 - Exclusion of income from military student loan repayments
- Rule 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
- Rule 701-40.65 - Section 179 expensing
- Rule 701-40.66 - Deduction for certain unreimbursed expenses relating to a human organ transplant
- Rule 701-40.67 - Deduction for alternative motor vehicles
- Rule 701-40.68 - Injured veterans grant program
- Rule 701-40.69 - Exclusion of ordinary or capital gain income realized as a result of involuntary conversion of property due to eminent domain
- Rule 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
- Rule 701-40.71 - Exclusion for certain victim compensation payments
- Rule 701-40.72 - Exclusion of Vietnam Conflict veterans bonus
- Rule 701-40.73 - Exclusion for health care benefits of nonqualified tax dependents
- Rule 701-40.74 - Exclusion for AmeriCorps Segal Education Award
- Rule 701-40.75 - Exclusion of certain amounts received from Iowa veterans trust fund
- Rule 701-40.76 - Exemption of active duty pay for armed forces, armed forces military reserve, or the national guard
- Rule 701-40.77 - Exclusion of biodiesel production refund
- Rule 701-40.78 - Allowance of certain deductions for 2008 tax year
- Rule 701-40.79 - Special filing provisions related to 2010 tax changes
- Rule 701-40.80 - Exemption for military retirement pay
- Rule 701-40.81 - Iowa ABLE savings plan trust
- Rule 701-40.82 - First-time homebuyer savings accounts
- Rule 701-40.83 - Like-kind exchanges of personal property completed after December 31, 2017, but before tax periods beginning on or after January 1, 2020
- Rule 701-40.84 - Broadband infrastructure grant exemption
- Rule 701-40.85 - Interest expense deduction adjustments
- Rule 701-40.86 - COVID-19 grant exclusion