Iowa State 1099 Tax Filing

Does Iowa require state 1099 tax filing?

Iowa requires many Form 1099s with state withholding to be filed directly with the Iowa Department of Revenue.

Which forms does Iowa require?

Iowa requires filing the following Forms 1099 if there are state tax withheld:

1099-B	1099-K
1099-C	1099-MISC
1099-DIV	1099-NEC
1099-G	1099-OID
1099-INT	1099-R

In addition to Forms 1099, Iowa requires Form 44-007 VSP, Withholding Annual VSP Report to be filed.

How must Forms 1099 be filed with Iowa?

Iowa requires forms 1099 to be electronically filed. Although, Iowa does accept paper copies of Form 44-007 VSP.

Does Iowa participate in Combined Federal/State Filing?

No, Iowa does not participate in Combined Federal/State Filing.

What are the deadlines for Iowa 1099 Reporting?

Traditionally, the filing deadlines for Iowa are as follows:

• Form 44-007 VSP – February 15^th
• Forms 1099 – February 15^th

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Iowa?

The 1099 penalties for Iowa are as follows:

• Late filing: Penalty of 5% of unpaid tax.
• Late payment: Penalty of 5% of unpaid tax.
• Employers may be subject to both penalties listed above.

Please see the Iowa DOR Penalties webpage for more information.

What is the responsible state agency?

Iowa Department of Revenue
Hoover State Office Building, 4th Floor
1305 E. Walnut
Des Moines, IA 50319
(515) 281-3114

What about other states?

Alabama	Florida	Louisiana	Nebraska	Oklahoma	Vermont
Alaska	Georgia	Maine	Nevada	Oregon	Virginia
Arizona	Hawaii	Maryland	New Hampshire	Pennsylvania	Washington
Arkansas	Idaho	Massachusetts	New Jersey	Rhode Island	West Virginia
California	Illinois	Michigan	New Mexico	South Carolina	Wisconsin
Colorado	Indiana	Minnesota	New York	South Dakota	Wyoming
Connecticut	Iowa	Mississippi	North Carolina	Tennessee
Delaware	Kansas	Missouri	North Dakota	Texas
District of Columbia	Kentucky	Montana	Ohio	Utah

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