42. TOTAL TAX.
Add lines 39, 40, and 41.
Taxpayers who have had a distressed sale in 2013 and have included the gain in net income may be eligible to limit their tax to their net worth immediately prior to the distressed sale. If you qualify, limit the amount on line 42 to your net worth before the distressed sale and include an Iowa Income Tax Balance Sheet / Statement of Net Worth (form IA 6251B).