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This article applies to:

  • Product: ONESOURCE Tax Information Reporting
  • State: Iowa

Iowa

State Annual Filings

Form
Filing Requirements
Corrections
1099-B
1099-C
1099-DIV
1099-G
1099-INT
1099-K
1099-MISC
1099-NEC
1099-OID
1099-R
W-2G
Direct filing required of forms that have state withholding.
Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required. Filings should be submitted only upon request.
W-2
Direct filing required of forms that have state withholding.
Corrections of direct filed forms are completed in the EFW2C format. The Iowa Department of Revenue always uses the last uploaded file for data purposes. Duplicate W-2 forms are discarded.
Filing Due Date
 February 15
Filing Method
 Electronic
Filing Format
 IRS 1220 for 1099 filings, SSA EFW2 for W-2 filings
CFS Participant
 No
Supporting Documentation
Additional Information
  • 1099 and W-2 filings must be saved as *.txt files.
  • The Iowa Department of Revenue assigns a BEN, which is an eight-digit number, to every business tax entity that registers with the Department to withhold Iowa tax. Enter the BEN in the Description field and the withholding number in the Code field.
  • The W-2 file name must be formatted as:
    IAW2-login BEN-Control#.txt
  • Example 1:
     IAW2-12345678-2020001.txt (Control# equals the calendar year at present followed by a three-digit sequence number. This example is the first file uploaded in 2020.)
  • Example 2:
     IAW2-12345678-202001231430.txt (Control# equals file creation date and time. This example shows January 23, 2020 2:30p.m.)
  • The 1099 file name must be formatted as: IAIR-login BEN-Control#.txt
  • Example 1:
     IAIR-12345678-2020001.txt (Control# equals the calendar year at present followed by a three-digit sequence number. This example is the first file uploaded in 2020.)
  • Example 2:
     IAIR-12345678-202001231430.txt (Control# equals file creation date and time. This example shows January 23, 2020 2:30p.m.)

State Periodic Filings

Independent Contractor Reporting
For the recipient, select the
Independent Contractor
 checkbox under the
Miscellaneous
 section.
For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
 section.
note
The
Independent Contractor
 box on the recipient record must be selected.
Form
Filing Requirements
1099-MISC
1099-NEC
Form must exist with Iowa as the taxable state. Contract Amount must be $600.00 or more.
Filing Due Date
 Within 15 days of the date of hire
Filing Method
 Electronic Upload