Iowa Department of Revenue 1040 Instructions 2010

7.OTHER GAINS / (LOSSES).

If you sold or exchanged assets used in a trade or business and completed federal form 4797, enter 100% of the gain or loss as shown on line 14 of the federal 1040. Include a copy of federal form 4797.

Married Separate Filers:

Divide gains or losses based on ownership of the asset sold or exchanged.

7.OTHER GAINS / (LOSSES).

Go to Line 6

Go to Line 8