Iowa - W2 State Filing Requirements

The state requires the filing of Form W-2 if wages were paid to Iowa employees or if income tax was withheld during the year.

Iowa State ID Format:

• 12 digits – 2 digits + hyphen + 10 digits (e.g., 99-9999999999)

• 12 digits – 2 digits + hyphen + 7 digits + hyphen + 3 digits (e.g., 99-9999999-999)

• 12 digits – 3 digits + hyphen + 9 digits (e.g., 000-999999999)

• 12 digits – 9 digits + hyphen + 3-digit suffix (e.g., 999999999-000)

• 9 digits – 1 digit + hyphen + 2 digits + hyphen + 6 digits (e.g., 9-99-999999)

• 9-digit numeric (e.g., 999999999)

Note: The state accepts your federal EIN as state ID
 

Filing Criteria and Requirements

1: If there is any Iowa state tax withheld

• Filing Method: Direct State Filing

  • You must file a W-2 directly with the state.

• Additional Form Required: No additional forms required

• Deadline: February 15, 2026

2: If there is no Iowa state tax withheld

• State Filing: Not required

For more information about Iowa W2 filing requirements, click here.