W2/1099 Filing Requirements
Tax Year 2017 Filing Requirements
Is it Required?
Filing Due Date
Business with a withholding permit
Must file Verified Summary of Payments (VSP).
Business with 50 or more W2s with Iowa withholding
Must file W2s
Business with fewer than 50 W2s with Iowa withholding
May file W2s
Business with a withholding permit or filing through a Bulk Filer
May file 1099s or W2Gs