Iowa
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
1099-B 1099-C 1099-DIV 1099-G 1099-INT 1099-K 1099-MISC 1099-NEC 1099-OID 1099-R W-2G | Direct filing required of forms that have state withholding. | Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required. Filings should be submitted only upon request. |
W-2 | Direct filing required of forms that have state withholding. | Corrections of direct filed forms are completed in the EFW2C format. The Iowa Department of Revenue always uses the last uploaded file for data purposes. Duplicate W-2 forms are discarded. |
Filing Due Date
February 15Filing Method
ElectronicElectronic Filing URL
Filing Format
IRS 1220 for 1099 filings, SSA EFW2 for W-2 filingsCFS Participant
NoSupporting Documentation
Additional Information
- 1099 and W-2 filings must be saved as *.txt files.
- The Iowa Department of Revenue assigns a BEN, which is an eight-digit number, to every business tax entity that registers with the Department to withhold Iowa tax. Enter the BEN in the Description field and the withholding number in the Code field.
- The W-2 file name must be formatted as: IAW2-login BEN-Control#.txt
- Example 1:IAW2-12345678-2020001.txt (Control# equals the calendar year at present followed by a three-digit sequence number. This example is the first file uploaded in 2020.)
- Example 2:IAW2-12345678-202001231430.txt (Control# equals file creation date and time. This example shows January 23, 2020 2:30p.m.)
- The 1099 file name must be formatted as: IAIR-login BEN-Control#.txt
- Example 1:IAIR-12345678-2020001.txt (Control# equals the calendar year at present followed by a three-digit sequence number. This example is the first file uploaded in 2020.)
- Example 2:IAIR-12345678-202001231430.txt (Control# equals file creation date and time. This example shows January 23, 2020 2:30p.m.)
State Periodic Filings
Independent Contractor Reporting
For the recipient, select the
Independent Contractor
check box under the Miscellaneous
section.For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
section.note
The
Independent Contractor
box on the recipient record must be selected.Form | Filing Requirements |
|---|---|
1099-MISC
1099-NEC | Form must exist with Iowa as the taxable state. Contract Amount must be $600.00 or more. |
Filing Due Date
Within 15 days of the date of hireFiling Method
Electronic UploadElectronic Filing URL
Supporting Documentation