I am considering closing this thread for several reasons.
Need to know to attempt to answer:
If the line will be underground or overhead
What the load in amps or watts.
Types of loads? Lighting? Motors? Size of motors?
What voltages of loads?
What type of wire is desired? Copper? Aluminum?
Knowing that there will be a 100 amp panel is not enough.
Trying to answer this question without knowing more detail only results in guessing.
No guessing allowed when dealing with electricity and the National Electric Code.
FYI, a few points I would like to clear up:
Minimum size wire for a 100 amp residential feeder is #4 copper or #2 aluminum of certain types of typical insulation.
The amperages found in the chart in first answer
American Wire Gauge table and AWG Electrical Current Load Limits
Should NOT BE USED.
Per the note found at the beginning of that wire chart:
NOTE: For installations that need to conform to the National Electrical Code, you must use their guidelines.
Only amperages found in National Electric Code Table 310.16 should be used.
The wire chart is also much different regarding resistance values.The NEC Table 8 found in Chapter Nine is to be used.
I also find the voltage drop calculator at that website to be in error, when compared to the NEC Table 8, since it uses the resistance values found in that chart.
I see a reference to using the 90 Deg D column. That is wrong.
The amperages found listed in the 90 Deg C column are reserved when the electrical equipment and terminations are rated 90 Deg C.
This is not the case with this installation. 90 Deg C equipment and terminations are found only in large industrial equipment, never residential.
Unless the original poster gets back with the detail I listed, please refrain from answering this question.
Without knowing ALL the details related to a long feeder, voltage drop calculations will be nothing more that guessing, never mind not understanding all the issues involving voltage drop.