Who

 
What

Is it
Required?

 Filing
Due Date

Business with a withholding permit

Must file Verified Summary of Payments (VSP)

Yes

1/31/2019

Business with 1 or more W2s
with Iowa Tax Withholding

Must file W2s

Yes

1/31/2019

Business with 1 or more 1099s
with Iowa Tax Withholding 

Must file 1099s

Yes

1/31/2019

Business with a withholding permit or filing through a bulk filer

Must file 1099s or W-2Gs

Yes

1/31/2019

The Department will not issue permits and Business eFile Numbers (BENs) for purposes of electronically filing 1099s or W-2s with no Iowa tax withholding.