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W2/1099 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


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.