Who

 What

Is it Required?

 Filing Due Date

Business with a withholding permit

Must file Verified Summary of Payments (VSP). 
May paper or electronic file.

 Yes

 1/31/2018

Business with 50 or more W2s with Iowa withholding

Must file W2s

 Yes

 1/31/2018

Business with fewer than 50 W2s with Iowa withholding 

May file W2s

 No

 1/31/2018

Business with a withholding permit or filing through a Bulk Filer

May file 1099s or W2Gs

 No

 1/31/2018