Tax Year 2018 Filing Requirements
| 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.