W-2 and 1099 electronic filing

January 25, 2019

Businesses that issued W-2s or 1099s that contain Iowa withholding for tax year 2018 must electronically file those documents with the Iowa Department of Revenue. This initiative began for larger employers in January 2017. This data is an essential tool the Department uses to increase the accuracy of tax refunds and detect tax refund fraud during the current income tax filing season.

Who must comply with this new filing requirement?

  • Businesses that issue 1 or more 1099s containing Iowa tax withholding are required to electronically file all 1099 Information Returns, with and without Iowa tax withholding, for tax year 2018 by January 31, 2019.
  • Businesses that issue 1 or more W-2s containing Iowa tax withholding are required to electronically file all W-2 Wage Statements, with and without Iowa tax withholding, for tax year 2018 by January 31, 2019.

How do I submit my W-2 and 1099 documents electronically?
The Department will accept files from any and all software vendors, service providers, and employers. If you do not have software to electronically file W-2s and 1099s, you can view a list of approved software vendors that can be used to submit your information to the Department.

What if I need more time to submit my W-2 and 1099 documents?
If you need additional time to submit your W-2 Wage Statements and 1099 Information Returns, please complete the Application for Extension of Time to File Iowa W-2s or 1099s

If you have technical questions, please email idr1099w2developer@iowa.gov. For all general questions please contact the Department at idr@iowa.gov or 800-367-3388 or 515-281-3114.