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Annually
- Less than $1,200 in sales and use tax a year
- File one return for the calendar year
- Return and payment due on or before January 31 following each calendar year
- Return may be filed electronically through GovConnectIowa or by paper
Monthly
- $1,200 or more in sales and use tax per year
- Return must be filed and tax must be paid electronically through GovConnectIowa
- Due on or before the last day of the following month
Seasonal
- $1,200 or more in sales and use tax in four or less months per year
- Can be nonconsecutive months, i.e. January, June, July, December
- Return must be filed and tax must be paid electronically through GovConnectIowa
- Due on or before the last day of the following month
NOTE: If you are currently registered as a monthly or annual filer and wish to become a seasonal filer, you must cancel your current permit and register for a new permit. You cannot switch to seasonal status through the Business Change Form.
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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 on or before the last day of the month following each calendar quarter
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 on or before 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 on or before the last day of the month following each calendar quarter
Semimonthly
- More than $120,000 tax per year (more than $10,000 per month; more than $5,000 semimonthly)
- Required to file deposits twice each month electronically
- 1st deposit - for the period from the 1st through the 15th; due on or before 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 semimonthly deposits each quarter
- The 6th payment is due on or before 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, and 1099s
- Beginning in 2020 for tax year 2019 and all subsequent tax years, businesses that issued W-2s or 1099s that contain Iowa withholding must electronically file those documents by February 15. If businesses did not withhold any Iowa taxes, filing is not required.
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Annually
- Less than $120 tax a year
- File one return for the calendar year
- Return and payment due on or before 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 on or before 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 on or before 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 on or before the last day of the month following each calendar quarter
Semimonthly (electronic payment required)
- More than $60,000 tax a year (more than $5,000 per month; more than $2,500 semimonthly)
- Required to file deposits twice each month electronically
- 1st deposit - for the period from the 1st through the 15th; due on or before 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) semimonthly period of each quarter
- Also file the quarterly return
- Return and last (6th) deposit of quarter - due on or before the last day of the month following each calendar quarter
NOTE: the first semimonthly deposit for the following quarter is due before the final (6th) deposit for the preceding quarter
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Annually
- Less than $120 tax a year
- File one return for the calendar year
- Return and payment due on or before January 31 following each calendar year
Quarterly
- Less than $1,500 tax a month
- File a quarterly return for each calendar quarter
- Return and payment due on or before 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 on or before 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 on or before the last day of the month following the calendar quarter
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Annually
- Less than $120 tax a year
- File one return for the calendar year
- Return and payment due on or before January 31 following each calendar year
Quarterly
- More than $120 tax a year
- File a quarterly return for each calendar quarter
- Return and payment due on or before the last day of the month following each calendar quarter
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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 on or before the last day of the month following each calendar quarter
- Also file the annual VSP reconciliation form
- Due on or before February 15 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 on or before 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 on or before the last day of the month following each calendar quarter
- Also file the annual VSP reconciliation form
- Due on or before February 15 of the following year
Semimonthly
- More than $120,000 tax per year (more than $10,000 per month; more than $5,000 semimonthly)
- Required to file deposits twice each month electronically
- 1st deposit - for the period from the 1st through the 15th; due on or before 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 semimonthly deposits each quarter
- The 6th payment is due on or before 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 February 15 following the tax year.
- Beginning in 2020 for tax year 2019 and all subsequent tax years, businesses that issued W-2s or 1099s that contain Iowa withholding must electronically file those documents by February 15. If businesses did not withhold any Iowa taxes, filing is not required.
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NOTE: If the due date return falls on a weekend or holiday as defined in Iowa Code section 421.9A, the following workday is the actual due date.