The rules
| Forms filed with the state | 1099-B, C, DIV, G, INT, K, MISC, NEC, OID, R and W-2G accepted; required only when Iowa tax was withheld: ‘If businesses did not withhold any Iowa taxes in 2025, filing is not required.’ |
| Who must file | Payers with Iowa withholding (include the Iowa withholding permit number). ‘Iowa does not participate in the IRS Combined Federal/State Filing Program’; direct filing required. |
| Due date | February 15. |
| How | GovConnectIowa only (all electronic, 1220-format or key-in); no paper option. VSP (Verified Summary of Payments) is no longer required. |
| State 1099-K threshold | None. |
| Nonresident withholding | Yes: 5% Iowa withholding on Iowa-source payments to nonresidents (contractors, professionals, entertainers, rents/royalties) unless a release certificate is obtained (rule 701-307.4); confirmed via Iowa Administrative Code, not the 1099 page. |
- State page references tax year 2025; e-reporting specs cover tax years 2023-2025 filed during 2026.
Questions people ask about Iowa
Do I have to file 1099s directly with Iowa?
Yes, when Iowa tax was withheld on the payment. Without withholding there is no Iowa 1099 filing. Payers with Iowa withholding (include the Iowa withholding permit number). ‘Iowa does not participate in the IRS Combined Federal/State Filing Program’; direct filing required.
Which 1099 forms does Iowa require?
1099-B, C, DIV, G, INT, K, MISC, NEC, OID, R and W-2G accepted; required only when Iowa tax was withheld: ‘If businesses did not withhold any Iowa taxes in 2025, filing is not required.’
When are 1099s due in Iowa?
February 15.
How do I file 1099s with Iowa?
GovConnectIowa only (all electronic, 1220-format or key-in); no paper option. VSP (Verified Summary of Payments) is no longer required.
Does Iowa have its own 1099-K threshold?
None.
Does Iowa require withholding on payments to nonresident contractors?
Yes: 5% Iowa withholding on Iowa-source payments to nonresidents (contractors, professionals, entertainers, rents/royalties) unless a release certificate is obtained (rule 701-307.4); confirmed via Iowa Administrative Code, not the 1099 page.
Verified September 24, 2026 against https://revenue.iowa.gov/i-need/file-w-2-or-1099. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Iowa who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.