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

The filing deadline for W-2s and 1099s is February 15.

W-2s and 1099s must be filed using GovConnectIowa. 

Businesses that issued W-2s or 1099s that contain Iowa withholding must electronically file those documents with the Iowa Department of Revenue using GovConnectIowa. 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. If businesses did not withhold any Iowa taxes in 2021, filing is not required.

What Permit Number should you use to file?

All withholding permits are assigned a 9-digit permit number. The Department recommends using the 9-digit permit number when possible. 12-digit numbers were previously assigned to permits issued before November 15, 2021. 

The Department accepts both the 12-digit permit number and 9-digit permit number when filing withholding returns, W-2s, and 1099s.
 

Note: VSPs are filed separately from W-2s and 1099s, and are due to the Department by February 15.

December 8 Webinar: Electronic Submission of W-2s & 1099s for Tax Year 2021 (View as PDF)

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  • Tax Year 2021 Filing Requirements

    Who What Is It Required? Filing Due Date
    Business with a withholding permit Must file Verified Summary of Payments (VSP) Yes 2/15/2022
    Business with W-2s Must file W-2s containing Iowa tax withholding Yes 2/15/2022
    Business with 1099s Must file 1099s containing Iowa tax withholding Yes 2/15/2022

  • Key & Send

    Business owners will have the option to manually enter their W-2, 1099-NEC, and 1099-MISC information. Forms that are not available for manual key will need to be filed using the file upload method.

    W-2 and 1099 Filing Information

    About W-2 and 1099 Filing
    Businesses are required to electronically file W-2s and 1099s containing Iowa tax withholding for the tax year. Employers may include W-2s and 1099s without Iowa withholding; however, they are not required.

    Businesses Without Withholding Permits
    If you do not have Iowa tax withholding, you are not required to file W-2s or 1099s. Note: Businesses must register for a withholding permit on GovConnectIowa if you are withholding Iowa taxes on behalf of employees/payees.

    Creating a File

    If you have the means to create your file, see Electronic Reporting of Wage & Tax Statements and Information Returns for file information and requirements. 

    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 creating a W-2 or 1099 file for the state of Iowa.

     

    Still have questions?

  • The terms "bulk filer" and "service provider" are used interchangeably to describe persons who perform tax reporting and paying services for multiple clients.

    Registering as a Bulk Filer

    Bulk Filers need to be identified as such regardless of the method of filing used. The first step is to register as a bulk filer using GovConnectIowa. Upon completion and submission of the application, the Department will register the applicant as a bulk filer. It could take up to four weeks to process the application. The Department will mail information on how to log in and set up to file for clients.

    Bulk Filers who already have an account will use that same account to file on behalf of their clients. Bulk Filers who do not already have account will need to create their account. 

    Bulk Filer Questions & Answers

    Creating a File

    If you have the means to create your file, see Electronic Reporting of Wage & Tax Statements and Information Returns for file information and requirements. 

    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.

    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.

    Still have questions?

  • Still have questions?

  • Who needs to file an Iowa Verified Summary of Payments (VSP)?

    • If you are registered with the Department as an Iowa withholding agent and withheld Iowa tax, you need to file the VSP.
    • If you are registered with the Department as an Iowa withholding agent but are not required to withhold Iowa tax, you will file the VSP showing zero due.
    • If you are registered with the Department as an Iowa withholding agent and issue 1099s that have Iowa withholding, you need to file the VSP.
    • If you are not registered as an Iowa withholding agent and have been sending in payments, you need to get registered. You also need to file the VSP.

    Filing your VSP
    The VSP is due February 15. You must create a web logon and connect to your Iowa withholding account prior to filing. Click File, Amend, or View Returns link on your withholding account located under the Summary tab. The VSP will be listed as a filing option.

Source URL: https://tax.iowa.gov/electronic-filing-w-2-wage-statements-and-1099-information-returns