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1099 E-Filing: Iowa

Nina Tchistiakova Updated by Nina Tchistiakova

Due date

February 15

E-filing threshold

It is mandatory to file all 1099's electronically.

Filing options

Electronic filing

Forms to file

State requires 1099-B, 1099-C, 1099-DIV, 1099-INT, 1099-MISC, 1099-NEC, 1099-R and W-2G

If businesses did not withhold any Iowa taxes, filing is not required.

Required file name

IAIR-TransmitterBEN-FileDateTime ".txt"

E-filing website

https://tax.iowa.gov/efile-pay 

Submitting files

A transmitter must use its own BEN (explained below) to access eFile & Pay as a Bulk Filer, just as Payroll Service Providers do. Transmitters must register with the Iowa Department of Revenue in order to become an Iowa eFile & Pay Bulk Filer. Files uploaded by a transmitter are subjected to the same rules applied to files uploaded by Payroll Service Providers.

Iowa only accepts prior year filing for 2018 and later.

APPLICATION FOR EXTENSION OF TIME TO FILE IOWA W-2 WAGE STATEMENTS,

Business eFile Number (BEN) The Iowa Department of Revenue assigns a BEN to every business tax entity registering with the Department to withhold Iowa tax. The BEN is used by filers (employers/payers) and bulk filers (transmitters and payroll service providers) to log into Iowa eFile & Pay. A bulk filer must use its own BEN to log into eFile & Pay and must report the respective filer’s (employer/payer) BEN on RV and K records when the filer withheld Iowa tax. A BEN is optional for filers who have not withheld Iowa tax, provided that they file through a transmitter or service provider.

Electronic Filing of W2 and 1099: https://tax.iowa.gov/electronic-filing-w-2-wage-statements-and-1099-information-returns

Bulk Filer Information Transmitters registered as Bulk Filers with the Iowa Department of Revenue must use their own eFile & Pay credentials to upload withholding returns, wage and tax statements, and information returns on behalf of their software subscribers.

Payroll Service Providers registered as Bulk Filers with the Iowa Department of Revenue must use their own eFile & Pay credentials to upload withholding returns, wage and tax statements, and information returns on behalf of their clients.

Companies registered to file Iowa withholding returns use their existing eFile & Pay credentials to upload wage and tax statements and information returns for their own company if their software company does not otherwise provide transmitter service.

Still have Questions? Contact (515) 281-3114 or idr@iowa.gov

Companies registered to file Iowa withholding returns use their existing eFile & Pay credentials to upload wage statements and information returns for their own company.

For each 1099 file Iowa receives, Iowa posts a corresponding results file, distinguished by the same filename as original 1099 file, but appended with "results". e.g. IA1099-12345678-2021001results.txt. If there are issues with your data, the results file will report why your file (or parts of it) was rejected; error messages will be listed accordingly. You will need to correct the errors and resubmit a new file.

Log in: Go to Iowa eFile & Pay https://tax.iowa.gov/efile-pay . Log in using the same credentials that you use to e-file your Iowa withholding tax return.

Demo: If you intend to test, click the DEMO ON/OFF button on the Main Menu. When in DEMO mode, any file you upload will be checked without actually being filed. Uploading in DEMO mode will still generate a results file but will not issue confirmation numbers.

Check results: Select the option for viewing uploaded W-2 wage statement or Information Return results. Select the link corresponding to the file you uploaded.

A results file may contain a mixture of employers that pass and fail Employer-level rules. Those listed with confirmation numbers have passed Employer-Level rules and should not be retransmitted; those listed with rule violations must be corrected and retransmitted.

Because of the pass/fail system for individual payers, CFS recommends filing each payer individually.

State of Iowa Withholding Permit Number, enter the 12-digit Iowa Withholding Permit Number assigned by the Iowa Department of Revenue to the payer for the purpose of withholding Iowa income tax, filing Iowa withholding returns & remitting payments, and filing information returns to the Iowa Department of Revenue. This may be zeros if the payer has no Iowa Withholding permit and withheld no Iowa tax.

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