Electronic Filing of W-2 Wage Statements and 1099 Information Returns
The Department has extended the electronic filing deadline of W-2s and 1099s until February 28, 2019.
Businesses that issued W-2s or 1099s that contain Iowa withholding for tax year 2018 must electronically file those documents with the Iowa Department of Revenue. This initiative began for larger employers in January 2017. This data is an essential tool the Department uses to increase the accuracy of tax refunds and detect tax refund fraud during the current income tax filing season.
General Information
Tax Year 2018 W-2/1099 Filing Requirements
Electronic Reporting of Wage Statements and Information Returns 44-082
2018 Software Vendor List
For Tax Practitioners and Businesses
W-2 and 1099 File Upload Instructions
Application For Extension of Time to File Iowa W-2s or 1099s
W-2 and 1099 Filing Questions and Answers
About W-2 and 1099 Filing
Correcting W-2s
Businesses Without Withholding Permits
About Business eFile Numbers (BENs)
Creating a File
Resolving Common Error Codes
What about VSP reports?
For Bulk Filers
Information for Bulk Filers
eFile & Pay Application to Become a Bulk Filer 78-004
Bulk Filer Questions & Answers
General Filing Requirements
Technical Requirements
Can I upload more than one client's data in one file?
Can I file for a company that does not have a BEN?
Can I upload the file for our firm too?
Creating a File
What about VSP reports?
For Vendors
2018 IA W-2 1099 e-File Vendor Registration Form 44-047
More Information
W-2 and 1099 Webinar for tax year 2018 (video recording)
W-2 and 1099 Presentation for tax year 2018 (pdf slides)
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All employers with 1 or more W-2 wage statements and/or 1099 information returns that contain Iowa withholding are required to electronically file those documents. Employers are only required to file W-2s/1099s that contain Iowa withholding; if it is easier, employers can also submit all W-2s/1099s with and without Iowa withholding.
For corrected W-2s, you need to upload a new file of all W-2s along with corrected W-2s. IDR will use the most recent uploaded file for information.
Businesses Without Withholding Permits
If you do not have Iowa tax withholding, you are not required to file W2s.
About Business eFile Numbers (BENs)
BENs are only required when the filer withheld Iowa tax.
If you have the means to create your file, the formatting requirement and specifics are available in IDR publication 44-082.
If you do not have the means to create the file internally, you will need to contact a vendor. Software vendors who have registered and tested their products with IDR will be listed on the IDR website. If your software provider is not listed, you will need to contact your provider to confirm if your software is capable of uploading W-2 wage statements to the Iowa Department of Revenue.
We recommend using one of the approved software vendors listed on our website to ensure compliance.
The IDR file format is unique to IDR. Uploading the same file you uploaded to the Social Security Administration will result in a file rejection.
If you are set up as a bulk filer, you can upload the files of your clients, as well as your own firm. To upload data for multiple clients in one file, click the link "file on behalf of clients" after logging in to eFile & Pay.
Bulk Filer Businesses Without BENs
As a bulk filer you can also transmit a W-2 or 1099 form for an individual or business that does not have a Business eFile Number (BEN). This would be a business that neither files withholding nor sales tax.
If you use your bulk filer BEN to upload client files and a separate BEN to upload a file on behalf of your firm, you can only see the uploaded files associated with each BEN.
IDR is still accepting paper Verified Summary of Payments (VSPs) for tax year 2017 and 2018. If changes are made to future tax years, IDR will advise of those changes.
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