Iowa Department of Revenue 1040 Instructions 2006

10. RENTS, ROYALTIES, PARTNERSHIPS, ESTATES, TRUSTS, ETC.

Report the income or loss from Federal Schedule E. Any modifications to Federal partnership income and/or S Corporation income should be shown on line 14 or line 24 of the IA 1040. Attach a copy of Federal Schedule E.

MARRIED SEPARATE FILERS: Divide income or loss from Schedule E based upon ownership of the asset-producing income or partnership interest or individual named as beneficiary.

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