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 15th
  • Forms 1099 – February 15th

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

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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