Line 14
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Enter taxable income not reported on lines 1-13. Attach an explanation of the type of income. Examples of income to be reported on line 14 include:

  1. Baby-sitting income not reported on Federal Schedule C or C-EZ.
  2. Bonus Depreciation adjustment from the IA 4562A; attach the IA 4562A to your return.
  3. Capital gains from installment sales in 2007: Accrual-method taxpayers may now use the installment method for reporting capital gains on their Iowa returns.
  4. College Savings Iowa (Iowa Educational Savings Plan Trust): Income received from the cancellation of a participation agreement to the extent the amount was previously deducted on line 24 of the IA 1040.
  5. Director’s fees
  6. Drilling: Intangible drilling costs that were reported on Federal form 6251 less any amounts amortized in the tax year.
  7. Executor’s fees
  8. Gambling winnings: You must report the full amount of gambling winnings. Report any tax withheld on line 60 of the IA1040. Gambling losses may be reported as an itemized deduction on Schedule A, but you cannot deduct more than the winnings you report.
  9. Partnership income and/or S Corporation income: Modifications that increased the income.
  10. Refundable Iowa Credits received in 2007 which were included as income on the federal 1040 must be added back. This includes Cow-Calf refunds received in 2007 (unless reported on Federal Schedule F).
  11. Refunds: State income tax refunds other than Iowa to the extent that the tax refunded in 2007 was deducted on a prior Iowa return.
  12. Wells: Percentage depletion from an oil, gas or geothermal well that was reported on Federal form 6251.
  13. Other income as reported on line 21 of the Federal 1040.
MARRIED SEPARATE FILERS: The spouse to whom the income was paid must report that income. Modifications to partnership and/or S Corporation income are allocated between spouses in the same manner as that income was divided on line 10, IA1040.


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