Filing Iowa Returns
Sellers: When you register, you will choose a "model" under which to file. A seller may file on paper only if certain qualifications are met.
Model 1 Certified Service Providers (CSPs) are expected to file the Simplified Electronic Return (SER) on a monthly basis.
Model 2 and 3 sellers are expected to file the Simplified Electronic Return (SER) on a monthly basis.
Model 4 sellers have the option of filing the SER Iowa eFile & Pay or filing the paper Iowa Streamlined Return. The Iowa Streamlined Return has a format very similar to the SER. This form is fillable online, but must be printed and mailed to the Department at Sales/Use Tax Processing, Iowa Department of Revenue, PO Box 10412, Des Moines IA 50306-0412.
Model 4 sellers who are required to file in Iowa (have a physical presence in Iowa) must file monthly returns.
In addition, any Streamlined registrant who also has or will have active hotel/motel or auto rental permits must file quarterly schedules and make remittances for those respective taxes. The Department will inform you how to proceed upon registration.