Iowa capital gain deduction flowcharts help outline basic qualifications to be used in conjunction with the applicable IA 100 Capital Gain Deduction form.
Iowa net operating losses (NOLs) are generally carried back two years. Trump's federal disaster declaration, effective 1/20/2020, the carried back is 3 years.
Federal conformity provision for tax year 2018, allowing the same Earned Income Tax Credit (EITC) calculation at the state level that's allowed at the federal.