Do I have to file 1099s with Iowa?
| Form | Iowa tax withheld | No withholding |
|---|---|---|
| 1099-B | Direct | Not required |
| 1099-C | Direct | Not required |
| 1099-DIV | Direct | Not required |
| 1099-G | Direct | Not required |
| 1099-INT | Direct | Not required |
| 1099-K | Direct | Not required |
| 1099-MISC | Direct | Not required |
| 1099-NEC | Direct | Not required |
| 1099-OID | Direct | Not required |
| 1099-R | Direct | Not required |
| W-2G | Direct | Not required |
The rules for tax year 2026
| 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. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | No dollar threshold; file only 1099s containing Iowa withholding"Only W-2 and 1099 forms for containing Iowa withholding tax are required to be electronically filed." Others are optional if the payer has a permit. TY2026 rules not yet published.Source: Iowa DOR: W-2/1099 FAQ |
| State 1099-K threshold | Not addressed (1099-K accepted; required only if it shows Iowa withholding)Source: Iowa DOR: Electronic Reporting of W-2s and 1099s |
| State backup withholding | None foundSource: Iowa Admin. Code 701, Chapter 307Full detail: Iowa backup and nonresident withholding |
| Withholding on nonresident contractors | Rule 701-307.4: payers "are required to withhold Iowa income tax...on all payments of Iowa income to nonresidents"; wages use tables, other payments "at a rate of 5 percent." Listed income includes fees for personal service performed in Iowa. A release certificate is available.Source: Iowa Admin. Code 701, Chapter 307Full detail: Iowa backup and nonresident withholding |
| Where to file | GovConnectIowa (Key & Send manual entry, or file upload) |
| File format for tax year 2026 | Pub 1220-based; TY2026 not postedSee the specifications below. |
| Annual transmittal or reconciliation | Not addressed (VSPs "are no longer required to be filed after tax year 2021")Form: Iowa DOR: W-2/1099 FAQ |
| Due dates | "The filing deadline for W-2s and 1099s is February 15." Electronic only ("Iowa does not accept paper"). One 30-day extension if requested by Feb 15.Source: Iowa DOR: File a W-2 or 1099 |
| Combined Federal/State (CF/SF) | "the Iowa Department of Revenue does not participate in" the IRS CF/SF program.Source: Iowa DOR: W-2/1099 FAQ |
| Penalties | "House File 2552 introduced a $500 civil penalty to each payer for each occurrence" for willful failure or late filing/furnishing. Example: a single $500 for failing to give the Department the forms with IA withholding.Source: Iowa DOR: W-2/1099 FAQ |
Some items for Iowa are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Identify 1099s showing Iowa withholding (required). Others are optional and only for permit holders; 1099-DA and 1042-S are not required.
- Make sure the payer has an Iowa withholding permit and a GovConnectIowa logon. Bulk filers must register first, which can take up to four weeks.
- Key & Send W-2G, 1099-NEC, MISC, R and G manually, or upload a Pub 1220-based file with state code 19 and an Iowa K record.
- Submit by February 15 and keep the confirmation number. Request the 30-day extension in GovConnectIowa by Feb 15 if needed.
- Check for TY2026 format updates (Dec 9, 2026 webinar). Current specs cover TY2023 to 2025 only.
File specifications and filing system
- Electronic Reporting of Wage & Tax Statements and Information Returns
- Filing system: GovConnectIowa (Key & Send manual entry, or file upload)
State pages checked (7)
- https://revenue.iowa.gov/i-need/file-w-2-or-1099
- https://revenue.iowa.gov/i-need/file-w-2-or-1099/electronic-reporting-w-2-1099s
- https://revenue.iowa.gov/taxes/frequently-asked-questions/w-21099
- https://revenue.iowa.gov/taxes/tax-guidance/withholding-tax/iowa-withholding-tax-information
- https://revenue.iowa.gov/events/electronic-submission-w-2s-1099s-tax-year-2026
- https://revenue.iowa.gov/topics/withholding-tax
- https://www.legis.iowa.gov/docs/iac/chapter/09-20-2023.701.307.pdf
Questions people ask about Iowa
Do I have to file 1099s directly with Iowa?
File directly with Iowa only when Iowa tax was withheld; without withholding there is nothing to file with the state. 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?
"The filing deadline for W-2s and 1099s is February 15." Electronic only ("Iowa does not accept paper"). One 30-day extension if requested by Feb 15.
How do I file 1099s with Iowa?
Identify 1099s showing Iowa withholding (required). Others are optional and only for permit holders; 1099-DA and 1042-S are not required. Make sure the payer has an Iowa withholding permit and a GovConnectIowa logon. Bulk filers must register first, which can take up to four weeks. Key & Send W-2G, 1099-NEC, MISC, R and G manually, or upload a Pub 1220-based file with state code 19 and an Iowa K record. Submit by February 15 and keep the confirmation number. Request the 30-day extension in GovConnectIowa by Feb 15 if needed. Check for TY2026 format updates (Dec 9, 2026 webinar). Current specs cover TY2023 to 2025 only.
Does Iowa have its own 1099-K threshold?
Not addressed (1099-K accepted; required only if it shows Iowa withholding)
Does Iowa require withholding on payments to nonresident contractors?
Rule 701-307.4: payers "are required to withhold Iowa income tax...on all payments of Iowa income to nonresidents"; wages use tables, other payments "at a rate of 5 percent." Listed income includes fees for personal service performed in Iowa. A release certificate is available. See the Iowa backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Iowa adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII 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.