Profile Picture Scott Vander Hart

created Jan 20 2015

updated Jun 7 2019

Description

The data includes information on tax credit claims reported on the IA 148 Tax Credits Schedule. The tax credits were claimed against the individual income, corporate income, franchise, and insurance premiums tax types. The IA 148 was introduced in tax year 2006. The most recent tax year with complete and verified data is 2012.
There were over 30 tax credit types that could be claimed on the IA 148 in tax years 2006 through 2012. Some credits are awarded, the year of the award is included when available, while others require no award.
Tax credits are nonrefundable or refundable. If a nonrefundable tax credit amount exceeds tax liability, the amount applied will be limited to tax liability and the balance of the credit either expires or becomes carry forward for the next tax year. Refundable tax credits can be claimed for the full amount regardless of tax liability. Because taxpayers can file amended returns, the tax credit claim data are subject to change.
For individual income taxpayers, data on the county of residence and the adjusted gross income of the taxpayer are included.

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Taxes & Tax Credits
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tax credits, claims
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Data Provided By
Iowa Department of Revenue, IA 148 Tax Credit Schedule
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1.0 Universal (Public Domain Dedication)
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Recommended that users group or filter by tax year before summarizing the data.
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Revenue, Department of
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