W-2/1099 Filing Requirements

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.