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Who Needs To File An Iowa Verified Summary of Payments (VSP)?

  • If you are registered with Iowa as an Iowa withholding agent and withheld Iowa tax, you need to file the VSP.
  • If you are registered with Iowa as an Iowa withholding agent but were not required to withhold Iowa tax, you will file the VSP showing zero due.
  • If you are registered as an Iowa withholding agent and issue 1099s that have Iowa withholding, you need to file the VSP.
  • If you are not registered as an Iowa withholding agent and have been sending in payments, you need to get registered. You also need to file the VSP.

Filing your VSP

File your VSP through the eFile & Pay system, either online or by telephone. Learn more about eFile & Pay. The VSP is due January 31.

What needs to be sent with the VSP?

Nothing! Do not send copies of W-2s or 1099s, and do not send any payment with the VSP.