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Electronic Filing of W-2 Wage Statements and 1099 Information Returns

Who Must File?

General Information

About W-2s and 1099s

Only employers with 50 or more W-2s with Iowa Withholding are required to file W2s. 1099s are not required, nor are they included in the 50+ count. If 1099s are filed, IDR will accept them. 

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Corrected W-2s

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.

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Businesses Without Withholding Permits

If you do not have IA tax withholding, you are not required to file W2s.

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About Business eFile Numbers (BENs)

BENs are only required when the filer withheld Iowa tax.

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Creating a File

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.

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Bulk Filer Client Data Files

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. 

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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.

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Bulk Filer's Firm Files

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.

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About VSPs

IDR is still accepting paper Verified Sumary 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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