[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304275-105":53,"doc-detail-304275-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","ia-178-iowa-farm-to-food-tax-credit-form","IA 178 - Iowa Farm to Food Tax Credit Form","","IA 178 form for Iowa Farm to Food Tax Credit captures taxpayer information and provides a structured calculation section for donor-producers. It requires reporting each eligible food donation separately, including food organization code, receipt number, donation date, commodity type, quantity, measurement unit, price per unit, total donation value, and the credit amount computed at 15%. Instructions cover rounding rules, allocation requirements for pass-through entities, documentation from authorized food organizations, and where to report totals on related Iowa forms.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/ia-178-iowa-farm-to-food-tax-credit-form/304275/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/ia-178-iowa-farm-to-food-tax-credit-form/304275.png","ImageObject",442,249,{"name":88,"@type":89},"Evangeline","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What information is required in the taxpayer information section of IA 178?","Question",{"text":108,"@type":109},"It requests the taxpayer name(s) and identifiers such as SSN or FEIN, including pass-through FEIN where applicable, plus the tax period ending date.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How should donor-producers report food donations on the IA 178 calculation table?",{"text":113,"@type":109},"Each donation must be reported separately. If one donation includes multiple commodities, list each commodity on a separate line, using the organization code, receipt number, donation date, commodity type, quantity, unit, price per unit, and the computed totals.",{"name":115,"@type":106,"acceptedAnswer":116},"How is the Iowa Farm to Food Tax Credit calculated for each donated commodity?",{"text":117,"@type":109},"Enter total donation value for each line by multiplying quantity (Column E) by price per unit (Column G). Then compute the credit (Column I) by multiplying the total donation value (Column H) by 15%.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304275,1790053647,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},13056703019662,"https://ap-avatar.wpscdn.com/avatar/be000253a8e92610077?_k=1778726343310543188","I. Taxpayer information  \nName(s):   Social Security Number (SSN) or Federal Employer Identification Number ( FEIN):   Pass-through entity legal name (if applicable):    \nPass-through FEIN:   Tax period ending date:   \nII. Iowa Farm to Food Tax Credit calculation to be completed by donor-producer  \n\n|  | A\u003Cbr>Food\u003Cbr>organization\u003Cbr>code | B\u003Cbr>Receipt\u003Cbr>number | C Donation date (MM/DD/YYYY) | D Donated commodity (dairy, eggs, meat, produce, or other) | E\u003Cbr>Donation\u003Cbr>quantity | F Measurement unit\u003Cbr>(pounds, gallons, or quantity) | G\u003Cbr>Price\u003Cbr>per unit | H\u003Cbr>Total\u003Cbr>donation\u003Cbr>value\u003Cbr>(E x G) | I\u003Cbr>Credit\u003Cbr>calculation\u003Cbr>( H x 15%) |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| 1. |  |  |  |  |  |  |  |  |  |\n| 2. |  |  |  |  |  |  |  |  |  |\n| 3. |  |  |  |  |  |  |  |  |  |\n| 4. |  |  |  |  |  |  |  |  |  |\n| 5. |  |  |  |  |  |  |  |  |  |\n| 6. |  |  |  |  |  |  |  |  |  |\n| 7. |  |  |  |  |  |  |  |  |  |\n\nPart II Total  \n1. Sum column I , not to exceed $5,000 . (See Where to Report This Tax Credit in instructions. ) ............. 1.    \n2. Pass-through Farm to Food Donation Tax Credit from partnership, limited liability company (LLC),  \nS corporation, estate, or trust. (See Where to Report This Tax Credit in instructions. ) ........................2.    \nTaxpayers who wish to claim the Farm to Food Donation Tax Credit under Iowa Code chapter 190 B must use the IA 178 Farm to Food Tax Credit Form to report eligible donations of food commodities and to calculate the Farm to Food Donation Tax Credit for the tax year. Donorproducers are not required to receive a tax credit certificate from the Iowa Department of Revenue (Department) prior to claiming the Farm to Food Donation Tax Credit.  \nInstructions  \nComplete all applicable fields. Failure to provide the information necessary to verify the credit claimed will result in the denial of the claim. If more space is needed, include additional sheets. To complete this form, you will need the authorized receipts you received from authorized food organizations for donations made during tax year 2024. Each donation must be separately reported. If a single donation included multiple food commodities, list each commodity on a separate line. This form must be included with your tax return.  \nIf the donor-producer is a pass-through entity (partnership, limited liability company, S corporation, estate, or trust), the tax credit is allocated to the members in the ratio of each member’s share of the earnings of the entity to the entity’s total earnings. Special allocations are not permitted. Report the tax credit to the Department and members as instructed (see Where to Report This Tax Credit) .  \nPart II - Iowa Farm to Food Tax Credit calculation  \nColumn A: Food organization code - Enter the six-digit food organization code for each entry. The Iowa Department of Revenue assigns a unique organization code when the food organization registers with the Department. The food organization code can be found on the authorized receipt provided by the food organization when the donation was made. Column B: Receipt number-Enter the number listed on the receipt provided when the donation was made.  \nColumn C: Donation date - Enter the month, day , and year when the donation was made.  \nColumn D: Donated commodity - Indicate the commodity type of dairy, eggs, meat, produce, or other.  \nColumn E: Donation quantity - Enter the quantity or amount of the commodity donated. If the donation included a fractional amount, round to the nearest whole unit. For example, if a donor-producer donated pumpkins weighing a total of 142 pounds, 7 ounces, enter “142” in Column E. If the donated pumpkins weighed 142 pounds, 8 ounces, enter “143” in Column E.  \nColumn F: Measurement unit - Indicate the measurement unit applicable for the donated commodity. Use the measurement units of pounds, gallons, or quantity. Report egg donations by the total number of eggs donated, not by the dozen ","cbCaisdqfEOZS1Dq","https://ap.wps.com/l/cbCaisdqfEOZS1Dq","pdf",181468,"English","# Taxpayer information\n## Iowa Farm to Food Tax Credit calculation to be completed by donor-producer\n## Instructions\n## Column-by-column guidance (A–I)\n## Part II Total\n## Where to Report This Tax Credit","[{\"question\":\"What information is required in the taxpayer information section of IA 178?\",\"answer\":\"It requests the taxpayer name(s) and identifiers such as SSN or FEIN, including pass-through FEIN where applicable, plus the tax period ending date.\"},{\"question\":\"How should donor-producers report food donations on the IA 178 calculation table?\",\"answer\":\"Each donation must be reported separately. If one donation includes multiple commodities, list each commodity on a separate line, using the organization code, receipt number, donation date, commodity type, quantity, unit, price per unit, and the computed totals.\"},{\"question\":\"How is the Iowa Farm to Food Tax Credit calculated for each donated commodity?\",\"answer\":\"Enter total donation value for each line by multiplying quantity (Column E) by price per unit (Column G). Then compute the credit (Column I) by multiplying the total donation value (Column H) by 15%.\"}]","IA 178 - Iowa Farm to Food Tax Credit Form | PDF",1789811623]