Iowa 1099 State Filing Requirements

Iowa (IA)


1099 State Reporting Requirements

  • 1099 Reporting Required:
  • Combined Federal/State Program:
  • State e-Filing Deadline:
  • Direct-to-State Filing if State Withholding:
  • State Income Tax Assessed:
  • State Required Backup Withholding % “Piggyback” :
  • No
  • No
  • N/A
  • No
  • Yes*
  • 5%
  • Name of Agency:
  • Website:
  • Phone Number:
  • E-mail:
  • W-2 State Filing Available:
  • Department of Revenue & Finance
  • www.iowa.gov/tax
  • 515-281-3114
  • idr@iowa.gov
  • Yes, e-filing
Notes:

State Income Tax Assessed* 1099-MISC to be furnished to recipients but not reported to the State.

1099 reporting only required upon request of DOR.

Keep 1099s on record for at least 4 years.