Requirements: The credit is for tracts of land that are more than 10 acres and are assessed as agricultural property. The land must be farmed by the owner or an eligible relative.
Requirements: Former members of the service who have served at least 3 years active duty, or former members of the service who served during a wartime period, or current or former members of the reserves or Iowa National Guard who have served at least 20 years.
Your military DD214 must be recorded in order to qualify.