This credit is only available for retail dealers.
The reason it is included in the Iowa Individual Income Tax interview is that some of those dealers report their business activity on their personal tax returns (thru K-1s)
An E15 Plus Gasoline Promotion Tax Credit is available to retail dealers of gasoline who operate fuel pumps at an Iowa retail fuel site.
If the retailer is a partnership, LLC, S corporation, estate, or trust, this form must be completed and included with the Iowa tax return. The tax credit must be allocated to the individual members in the ratio of each member’s share of the earnings of the entity to the entity’s total earnings. On Schedule K-1 or on an attachment to Schedule K-1, report the tax credit for each member and instruct the members to report the apportioned tax credit on line 10 of form IA 138 and include it with their tax returns.
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