Iowa: 1099 State Filing Requirements
4.6k views |Last modified 9/9/2024 6:23:21 AM EST | Added by TaxBandits Team

The State of Iowa mandates filing Form 1099 with the state agency under the following conditions:

Requirements
The Iowa Department of Revenue requires filing Form 1099 only if state tax is withheld. If no state tax is withheld, filing Form 1099 is not required.
Note: The state does not accept paper copies of 1099.

Required Forms
Iowa requires the filing of the following 1099 Forms directly with the state only if there is state tax withholding

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Additional Requirements
Iowa does not require any additional forms when filing 1099 Forms. 

Due Date

• The filing deadline for Form 1099 is February 15. 

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

Penalty

Iowa imposes penalties for late 1099 filings, unpaid taxes, and not furnishing payee copies. If you file 1099 late and less than 90% of the tax is paid, a 10% penalty on unpaid tax applies. If you file on time but don’t pay at least 90% of the tax, a 5% penalty on the unpaid tax is charged.

For more information about Iowa 1099 filing requirements, click here.