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Filing Frequencies and Return Due Dates

Sales Tax
Retailer's Use Tax
Consumer's Use Tax
Withholding

W-2's, W-2Gs, 1099s, & VSP
Due Date Calendar (Excel)
Holidays Affect Due Dates

 

Iowa Sales Tax Filing Statuses

Annually

  • Less than $120 tax a year
  • File one return for the calendar year
  • Return and payment due no later than January 31 following each calendar year

Quarterly

  • More than $120 but less than $6,000 tax per year ($30 - $1,500 per quarter; $10 - $500 per month)
  • File a quarterly return for each calendar quarter
  • Return and payment due by the last day of the month following each calendar quarter

Monthly

  • More than $6,000 but less than $60,000 tax per year ($500 - $5,000 per month)
  • File deposits for each of the first two months of the calendar quarter
    • Due by the 20th of the following month
  • No monthly deposit for the third month of the quarter
  • For the third month, file the quarterly return with the payment for the balance of tax due for that quarter.
    • Due by the last day of the month following each calendar quarter

Semi-monthly (electronic payment required)

  • More than $60,000 tax a year (more than $5,000 per month; more than $2,500 semi-monthly)
  • Required to file deposits twice each month electronically
    • 1st deposit - for the period from the 1st through the 15th; due on the 25th of that month
    • 2nd deposit - 16th through the end of the month; due on or before the 10th day of the following month
    • A deposit is not required for the final (6th) semi-monthly period of each quarter
  • Also file the quarterly return
    • Return and last (6th) deposit of quarter - due by the last day of the month following each calendar quarter

NOTE: the first semi-monthly deposit for the following quarter is due before the final (6th) deposit for the preceding quarter

Retailer's Use Tax Filing Statuses

Annually

  • Less than $120 tax a year
  • File one return for the calendar year
  • Return and payment due no later than January 31following each calendar year

Quarterly

  • Less than $1,500 tax a month
  • File a quarterly return for each calendar quarter
  • Return and payment due by the last day of the month following each calendar quarter

Monthly

  • More than $1,500 tax a month
  • File deposits for each of the first two months of the calendar quarter
    • Due by the 20th of the following month
  • No monthly deposit for the third month of the quarter
  • For the third month, file the quarterly return with the payment for the balance of tax due for that quarter.
    • Due by the last day of the month following the calendar quarter

Consumer's Use Tax

Annually

  • Less than $120 tax a year
  • File one return for the calendar year
  • Return and payment due no later than January 31following each calendar year

Quarterly

  • More than $120 tax a year
  • File a quarterly return for each calendar quarter
  • Return and payment due by the last day of the month following each calendar quarter

Withholding Tax Filing Statuses

Quarterly

  • Less than $6,000 tax per year (less than $1,500 per quarter; less than $500 per month)
  • File a quarterly return for each calendar quarter
    • Return and payment due by the last day of the month following each calendar quarter
  • Also file the annual VSP reconciliation form
    • Due by January 31 of the following year

Monthly

  • $6,000 - $120,000 tax per year ($500 - $10,000 per month)
  • File tax deposits for the first two months of each calendar quarter
    • Due by the 15th of the following month
  • No monthly deposit for the third month of the quarter
  • For the third month, file the quarterly return with the payment for the balance of tax due for that quarter
    • Due by the last day of the month following each calendar quarter
  • Also file the annual VSP reconciliation form
    • Due by January 31 of the following year

Semi-monthly

  • More than $120,000 tax per year (more than $10,000 per month; more than $5,000 semi-monthly)
  • Required to file deposits twice each month electronically
    • 1st deposit - for the period from the 1st through the 15th; due on the 25th of that month
    • 2nd deposit - 16th through the end of the month; due on or before the 10th day of the following month
    • Must make a total of 6 semi-monthly deposits each quarter
    • The 6th payment is due on the 10th day of the month following the end of the quarter
    • All six payments should be made before filing the withholding quarterly return
  • Required to file quarterly return electronically
    • Due no later than the last day of the month following the end of the quarter
    • If the six deposits were made correctly, no balance due with the quarterly return
    • May make an additional payment with the quarterly return, if needed

W-2s, W-2Gs, 1099s, & Verified Summary of Payments Report (VSP)

  • The annual Verified Summary of Payments Report (VSP) is due the last day of January following the tax year.
  • Beginning in 2017 for tax year 2016:

o Withholding agents with 50 or more employees must electronically file W-2 forms with the Department by the last day of January following the tax year.

o Withholding agents with less than 50 employees may, but are not required to, electronically file W-2 forms with the Department by January 31, 2017.

o Withholding agents may, but are not required to, electronically file W-2G and 1099 forms with the Department by January 31, 2017.

  • Beginning in 2018 for tax year 2017:

o All withholding agents are required to electronically file W-2 W-2G, and 1099 forms with the Department by the last day of January following the tax year.

o The Department will have a manual, online entry system for up to 50 records per withholding agent.