TaxBandits Knowledge Base

Iowa: 1099 State Filing Requirements

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

Iowa State ID Format:
 

• 12 digits starting with 2 digits, followed by a hyphen and 10 digits (e.g., 99-9999999999).

• 12 digits starting with 2 digits, followed by a hyphen, 7 digits, and a final hyphen with 3 digits (e.g., 99-9999999-999).

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

Filing Criteria and Requirements

Criteria 1: If Iowa state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file Form 1099 directly with the state.

• Additional Form Required: Not required

• Deadline: February 15, 2025

Criteria 2: If no Iowa state tax is withheld

• State Filing: Not required

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