Tax Year 2019 Filing Requirements
| Who | What | Is It Required? | Filing Due Date |
|---|---|---|---|
| Business with a withholding permit | Must file Verified Summary of Payments (VSP) | Yes | 2/15/2020 |
| Business with W-2s | Must file W-2s containing Iowa tax withholding | Yes | 2/15/2020 |
| Business with 1099s | Must file 1099s containing Iowa tax withholding | Yes | 2/15/2020 |
Note: IDR will not issue permits and Business eFile Numbers (BENs) for purposes of electronically filing 1099s or W-2s with no withholding.