Form IA 8801 Fillable Credit for Prior Year Minimum Tax for Individuals, Estates, Trusts 41-009
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had a minimum tax liability in 2013 or had a minimum had adjustments and tax preferences on form IA 6251 other nonrefundable credits on line 30 (except the (Click to clear form) Reset Form (Click to print form) Print Form (IA 1041) (text) (text) (text) (text) *1341009019999* 1 Enter amount from line 28 of 2012 IA 6251 and on IA 148 Column D Nonresidents 10 Carryforward of minimum tax credit to 2014 Subtract line 9 from line 8 10 form IA 8801 for 2012 Enter on IA 148 Column C 1040 for 2013 The form is also used to compute the 2 Enter carryforward credit from line 10 of your 2012 IA 8801 and on IA 148 2013 IA 8801 23 minus line 27 nonresident credit from line 28 and 3 Total Add lines 1 and 2 3 4 Enter your 2013 regular tax liability from IA 1040 line 39 minus lines 46 48 41 009 (09/03/13) 5 Enter your 2013 tentative minimum tax from line 26 of your 2013 IA 6251 6 Subtract line 5 from line 4 If zero or less enter zero 6 7 Allowable minimum tax credit Enter the smaller of line 3 or line 6 here and 8 Enter amount from line 3 Part I 8 9 Enter amount from line 7 Part I 9 and estates that: and other nonrefundable credits on line 50 or from IA 1041 line 23 minus and part year residents enter the amount from line 32 of the 2012 IA 6251 1 any for minimum tax that was paid in prior years that may be form IA 6251 for 2013 and the IA 1040 for 2013 claimed against your regular income tax on line 39 of the IA Column C 2 Credit for Prior Year Minimum Tax credit for prior year minimum tax) Enclose this form with your IA 1040 Enter on IA 148 Column H 10 for Individuals Estates and Trusts Form IA 8801 is used to compute the minimum tax credit if To complete this form you will need form IA 6251 for 2012 Form IA 8801 should be completed by individuals trusts IA 1040 line 39 less lines 46 48 and other If nonresident 1041 enter the amount from your linetax credit carryforward from 2012; or Iowa Department of Revenue Line 2: This is your minimum tax carryforward credit from line line 26 x line 31) and enter the result on this line 5 Line 4: Enter your regular tax liability minus allowable Line 7: This is a nonrefundable credit taken on line 50 of lines 27 and 30 (if nonresident 1041 see instructions) 4 minimum tax carryforward credit that may be used in 2014 Name(s) nonrefundable credits on line 50 (except the credit for nonrefundable credits This is computed as follows: Nonresidents and part year residents multiply your 2013 tentative minimum on the IA 148 Tax Credits Schedule Column F 7 or in future years PART I Computation of Allowable Credit PART II Computation of Minimum Tax Credit Carryforward to 2014 prior year minimum tax) PURPOSE OF THIS FORM Schedule must be completed and included with the IA 1040 SPECIFIC INSTRUCTIONS: tax (line 26 of your 2013 IA 6251) by line 31 of your 2013 IA 6251 (IA 6251 the IA 1040 (line 30 IA 1041) The IA 148 Tax Credits WHO MUST FILE www iowa gov/tax