What are the Iowa payroll tax registration requirements?

 If you are planning to process payroll in Iowa or hire employees who live or work there, you are required to register as an employer with the state. This ensures you can properly withhold, report, and pay Iowa payroll taxes. Below is a complete guide to Iowa’s payroll tax requirements.

Iowa() Registration for Income and Unemployment Taxes

The State of Iowa requires you to register with the following tax agencies to make Iowa state tax payments and filings:

•  Iowa Department of Revenue (DOR): Register and get your Withholding Permit Number or Account ID Number to file and pay SIT taxes. 

•  Iowa Workforce Development (IWD): Register and get your  UI Account Number to file and pay SUI taxes. 

Register for the Department of Revenue(DOR) 

You must register with the Iowa DOR to report the state withholdings. Here are some common methods to register. Before you register, make sure you have a Federal Employer Identification Number(FEIN). Similarly, if you are a corporation, a partnership, an LLC, or an association, you must have an SSN available. 

• Register via Online:

  • Visit the Iowa Department of Revenue online 

  • In the ‘Registration’ section, click Register a New Business

  • Click “Login or create a GovConnectIowa account to register a new business."

  • Read out the instructions and complete the steps accordingly, and select ‘Register’.

• Register via Mail:

• Complete the Iowa Business Tax Permit Registration, 78-005. You only need to register once, unless your business has moved to a different county or you’re a remote seller now doing business in Iowa.

• Number Issued:

After completing the registration, you will receive a Withholding Permit Number or Account ID Number. This number is used to file state withholding forms like 44-095, Iowa Withholding Quarterly Tax Return, and Form IA W-2, Wage and Tax Statement.

Register for  Iowa Workforce Development(IWD)

To register with the Iowa Workforce Development(IWD), you must follow the steps below.

• Register via Online

  • Before registration, you must read the Iowa Workforce Development New Business Fact Sheet

  • Visit the myIowaUI

  • Under “New Users” in the top right corner of the screen and click “Create ID”

  • Complete all the given steps to register. 

• Number Issued:

After completing the registration, you will receive a  UI Account Number. This number is used to file state unemployment tax forms like Form IA 65-5300.

State Withholding Certificate (Form IA W-4)

Employees must complete Form IA W-4 to let employers know how much Iowa income tax to withhold. If the form is not completed, employers must withhold at the “single with zero allowances” rate.

Exemption: 

Employees may claim exemption if:

• Income is below Iowa’s filing threshold.

• Exempt due to non-residency or specific treaty agreements.

• Military spouses are covered under federal protections.
   

Iowa Payroll Tax Rates for 2025

Minimum Wage Base for Idaho 

Minimum wage Base is the lowest pay that an employer is legally allowed to give an employee, as set by law. 

Iowa  State Unemployment Insurance (SUI)

SUI taxes are state-level payroll taxes that employers pay to fund unemployment benefits for eligible workers who lose their jobs through no fault of their own. Here are the SUI tax rates for Iowa: 

Iowa Payroll Tax Deposits

Withholding tax deposits

• Pay via Online

Visit the GovConnectIowa website to make tax payments for state tax withholding.
 

Unemployment tax deposits

• Pay via Online

Visit the GovConnectIowa website to make tax payments for state tax withholding.
 

Iowa Payroll Tax Filings

Here are the tax forms to be filed with the Iowa Department of Revenue and the  Iowa Workforce Development (IWD).
 

Withholding Tax Filings

• Form 44-095, Iowa Withholding Quarterly Tax Return: Form 44-095 is your quarterly withholding tax return form, used to report the total Iowa income tax withheld from employees during the quarter. Even if no taxes were withheld, the form must still be filed. 

How to file

• File via Online

  • Visit the GovConnectIowa / eFile & Pay on the Iowa DOR portal to file and pay your Iowa state tax withholding

• File via Mail 

  • Complete Form 44-095 and mail the return along with the payment to:

Iowa Department of Revenue  
PO Box 10411  
Des Moines, IA 50306-0411  

Deadline

Form 44-095 are due on the last day of the month following the quarter end.

• Q1 (Jan–Mar): Due April 30

• Q2 (Apr–Jun): Due July 31

• Q3 (Jul–Sep): Due October 31

• Q4 (Oct–Dec): Due January 31

Amendments

If you made a mistake on Form 44-095, you can file an amended return with the Iowa Department of Revenue. Submit it as soon as possible through GovConnect Iowa to avoid penalties or fees.

• Form IA W-2, Wage and Tax Statement

Form IA W-2 is used by employers to report each employee’s annual wages and the amount of Iowa income tax withheld. It ensures employees have accurate records for filing their individual income tax returns and allows the Iowa Department of Revenue to verify that the correct taxes were withheld and reported.

How to file

• Visit the GovConnectIowa / eFile & Pay on the Iowa DOR portal to file and pay 

Deadline

The deadline for filing Form IA W-2 is January 31 following the end of the tax year.
 

Unemployment Tax Filings

• Form IA 65-5300, Employer’s Contribution & Payroll Report

Form IA 65-5300 is used by Iowa employers to report employee wages and to calculate and pay state unemployment insurance (SUI) contributions each quarter. This form ensures compliance with Iowa’s unemployment insurance laws and helps fund unemployment benefits for eligible workers.

Employers must file Form IA 65-5300 even if no wages or taxes are due, as long as the unemployment insurance account remains active. Quarterly filings are required until Iowa Workforce Development confirms that the account has been closed.

How to file

• Visit the myIowaUI.gov website to file your returns and pay Iowa unemployment taxes.

Deadline

Form IA 65-5300 must be filed quarterly, by the last day of the month following the end of each quarter.

• Q1: Due April 30

• Q2: Due July 31

• Q3: Due October 31

• Q4: Due January 31

New Hire Report 

All employers hiring new or rehired employees (those returning to work after a break of 60+ days) must report to the Arizona New Hire Reporting Center within 20 days of the hire or rehire date.

How to file?

• Visit the Iowa New Hire Reporting Center to report the newly hired or rehired employees online

• Mail or Fax: You can mail or fax your new hire report to the New Hire Reporting Center.

Mail:

Iowa New Hire Reporting Center
PO Box 10322
Des Moines, IA 50306-0322

Fax: (800) 759-5881