Manage Iowa Form 1099 filing requirements for tax year 2026 with 1099Online. Get built-in support for Iowa state withholding-based Form 1099 reporting, reduce manual work with bulk uploads, real-time TIN matching, and secure recipient copy delivery.
Iowa is a rolling conformity state, so it generally follows the Internal Revenue Code as currently in effect, including federal amendments enacted after the tax year begins. The One Big Beautiful Bill Act (OBBBA), enacted on July 4, 2025, changed certain federal withholding and reporting rules.As a result, Iowa generally conforms to the OBBBA changes in calculating Iowa taxable income, except as specified by Iowa law.
Iowa generally determines its Form 1099 filing requirement based on whether Iowa income tax was withheld. Forms 1099 containing Iowa withholding must generally be filed with the Iowa Department of Revenue.
Iowa requires certain information returns to be filed directly with the Iowa Department of Revenue (IDOR) when Iowa income tax has been withheld . If no Iowa tax was withheld, a separate Iowa filing is generally not required.
Nonemployee compensation
Miscellaneous income
Proceeds From Broker and Barter Exchange Transactions
Cancellation of Debt
Dividends and Distributions
Certain Government Payments
Interest Income
Payment Card and Third Party Network Transactions
Original Issue Discount
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Certain Gambling Winnings
*The forms listed above are required only when Iowa withholding applies; federal reporting rules may still apply separately.
Iowa doesn’t participate in the CF/SF program so Form 1099 returns subject to Iowa filing cannot be submitted through the program.When Iowa income tax has been withheld, the return must be filed separately with the Iowa Department of Revenue through GovConnectIowa.
GovConnectIowa is the state’s electronic filing portal for these returns. The department does not accept paper forms, PDF uploads, or physical media for Form 1099 submissions. Filers may submit directly through GovConnectIowa or use an authorized eFile provider like 1099Online.
| Form Type | Iowa Tax Withheld | State Income Threshold | Filing Method |
|---|---|---|---|
| Form 1099-B, 1099-C, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-R, Form W-2G | Yes | More than $0 in Iowa tax withheld | Direct electronic filing through GovConnectIowa |
| Form 1099-B, 1099-C, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, R, Form W-2G | No | No Iowa filing required | No Iowa filing required |
Forms 1099 and Form W-2G reporting Iowa income tax withholding for the 2026 tax year must be filed with the Iowa Department of Revenue by February 15. If the deadline falls on a weekend or a public holiday, the due date moves to the next business day.
| Form | Condition | Filing Method | Due Date for 2026TY |
|---|---|---|---|
| Form 1099 series (1099-NEC, 1099-MISC, 1099-R, 1099-DIV, 1099-INT, 1099-B, 1099-G) and Form W-2G | Iowa tax withheld | Electronic filing through GovConnectIowa | February 16, 2027* |
| Form 1099 series and Form W-2G | No Iowa tax withheld | No Iowa state filing required | Not applicable |
*The original due date, February 15, falls on a public holiday, so the filing date move to the next business day.
Iowa no longer requires a separate Verified Summary of Payments (VSP) for annual reconciliation filing. The VSP was previously used when filingForms 1099 and W-2G to reconcile state withholding, but that process has been discontinued. For the 2026 tax year, returns submitted through GovConnectIowa do not require a separate VSP.
An Iowa Form 1099 filing is generally required only when a business or a payer withholds Iowa income tax from a reportable payment. When withholding applies, the corresponding Form 1099 or Form W-2G must be filed with the Iowa Department of Revenue.
If no Iowa income tax was withheld, a separate state filing is generally not required, even if the payment must still be reported to the IRS.
Before filing applicable Iowa 1099 forms, make sure the required payer, payee, and payment information is available
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its specific 1099 filing requirements, deadlines, and forms.
If there is no Iowa tax withholding, there's usually no requirement for filing. Iowa requires filling for Forms 1099 and W-2G only when state income tax has been withheld.
No. Iowa is not a part of the CF/SF Program, so filing with the IRS doesn't satisfy Iowa's reporting requirement. Returns that report Iowa withholding must be filed separately through GovConnectIowa or a third-party eFile provider like 1099Online.
Forms 1099 and W-2G reporting Iowa withholding are usually due on February 15. For 2026 Tax Year, the deadline is February 16, 2027, since the original deadline falls on a public holiday.
No. Iowa no longer requires a separate VSP filing. Payers filing applicable 1099 and W-2 for Iowa don’t have to submit a separate VSP.
As per Iowa law, each wilful failure to furnish a file or file a required income statement, results in a $500 civil penalty per-payee.These statutory compliance penalties are non-waivable. Additionally, if the Department issues an official demand letter for unfiled forms, an added penalty of $1,000 per unfiled return applies under Iowa Code section 421.27(8) if compliance is not met within 90 days.
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