W-2/1099 Filing Requirements

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.