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Intuit
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Iowa Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
65-5300 (Filing) UI Employer's Contribution and Payroll Report
Effective Date
Form Name
Employer's Contribution and Payroll Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report E-file
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
None
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 15 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
68-0434 (Payment) UI Payment Voucher
Effective Date
Form Name
Payment Voucher
Filing Frequency
Quarterly
Filing Due Dates
April 30, July 31, October 31, January 31.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check with Voucher

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
VSP (44-007) (Filing) WH Annual Verified Summary of Payments Report
Effective Date
Form Name
Annual Verified Summary of Payments Report
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
Employer's Withholding (Filing) WH Employer's Withholding: Quarterly
Effective Date
Form Name
Employer's Withholding: Quarterly
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
W2's sent with Annual Filing?
NA
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes
State W2 (Filing) included in VSP Form for Online payroll only WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31
Holiday and Weekend Rules
If the due date falls on a Saturday, Sunday or legal holiday the due date is the next banking day.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No
Filing Acknowledgement
Received
Filing Acknowledgement Note
E-file is send method so RECEIVED date is the acknowledgment.

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency.
Payment Methods
N/A
44-105 (Payment) WH Withholding Payment Voucher
Effective Date
Form Name
Withholding Payment Voucher
Filing Frequency
Semimonthly Monthly Quarterly
Filing Due Dates
Semimonthly: Due the 25th of the month for amounts withheld from the 1st through the 15th. Due the 10th of the following month for amounts withheld from the 16th through the end of the month. Monthly: Due on the 15th of the following month for the 1st and 2nd month of the quarter. Due on the last day of the following month for the 3rd month of the quarter. Quarterly: Due the last day of the month following the end of the quarter.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check with Voucher

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Worksheet to be used to assist with the payment submission to the agency.
Payment Methods
ACH Credit

Agency contact information

Effective Date
Agency Name
Iowa Department of Revenue
Vendor Payable Name
Treasurer - State of Iowa
Mailing Address
Iowa Department of Revenue Hoover State Office Building 1305 E. Walnut Des Moines IA 50319 or Taxpayer Services Iowa Department of Revenue P.O. Box 10457 Des Moines, IA 50306-0457
Phone Numbers
Tax Questions 515-281-3114 or 800-367-3388
Support Email
idr@iowa.gov
Support Website URL
https://tax.iowa.gov/webform/iowa-tax-question
Agency Website URL
https://tax.iowa.gov/businesses

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items, WH/SS/Medicare State Observed Holidays: Day after Thanksgiving - November 29th ( Not a bank holiday)

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
IA Dept of Revenue Withholding Permit No.
QuickBooks Employer Account Number Format(s)
99-9999999999 or 99-9999999-999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Standard deduction $1,690 for 0 to 1 allowance and $4,160 for 2 or more allowances; credit amount $40 per allowance claimed
Supplemental Rate Detail
6% if paid separately from regular wages see page 2 of WH tales
Based on Federal Detail
Uses Federal withholding amount in the state withholding calculations.
Calculation Rounded to the Nearest Dollar
Yes

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
IA Withholding

Verification Tracking

Last Verified Date
02-11-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly IA Withholding
Effective Date
Tax Payment Name
IA Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Last day of the month following the end of the calendar quarter
Threshold Requirement
Annual tax remittance is less than $6,000 per year (less than $1,500 per quarter; less than $500 per month)
Monthly IA Withholding
Effective Date
Tax Payment Name
IA Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
1st & 2nd month of the quarter; due on the 15th of the following month 3rd month of the quarter, due by the last day of the month following the end of the calendar quarter
Threshold Requirement
Annual withholding tax remittance greater than or equal to $6,000, but less than or equal to $120,000 (greater than or equal to $500, but less than or equal to $10,000 per month)
Semi-Monthly IA Withholding
Effective Date
Tax Payment Name
IA Withholding
Frequency
Semi-Monthly
Liability Accrual Period
1st-15th; 16th - EOM
Due Date
For withholding amounts from 1st-15th; due on 25th of the same month For withholding amounts from 16th - EOM; due on 10th of the following month
Threshold Requirement
Annual tax remittance greater than $120,000 per year (greater than $10,000 per month; greater than $5,000 semi-monthly)

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
WH: All employers must file electronically W-2's: All withholding agents are required to electronically file W-2, W-2G, and 1099 forms with the Department by the last day of January following the tax year.
Employer Payment Requirements
Employers that are required to pay semimonthly must pay electronically.

Agency contact information

Effective Date
Agency Name
Iowa Workforce Development
Vendor Payable Name
Iowa Workforce Development
Mailing Address
1000 East Grand Avenue Des Moines, IA 50319
Phone Numbers
888-848-7442
Support Email
iwduitax@iwd.iowa.gov
Agency Website URL
https://www.iowaworkforcedevelopment.gov/welcome-employers-and-business

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items, WH/SS/Medicare State Observed Holidays: Day after Thanksgiving - November 29th ( Not a bank holiday)

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
IA Workforce Development Acct No.
QuickBooks Employer Account Number Format(s)
00999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
N/A
Maximum Rate
7.5%
New Employer Rate
1%

Employer Wage Base

Effective Date
Wage Base Amount
$30,600.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Admin. Surcharge
Fixed Rate
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
Wage Base Amount
$29,300.00
Supported QuickBooks Surcharge
Yes
QuickBooks DIY Requirements
This rate is separated from the unemployment insurance tax rate. Employers enter the rate as a percentage. Currently not in effect, rate is set at zero.
Assisted Requirements
This rate is separated from the unemployment insurance tax rate. Employers enter the rate as a percentage. Currently not in effect, rate is set at zero.

Verification Tracking

Last Verified Date
10-29-2019

Agency Surcharge Detail

Effective Date
Surcharge Name
Iowa Reserve Fund
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$31,600.00

Verification Tracking

Last Verified Date
10-29-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
IA UI, Reserve Fund and Admin Surcharge

Verification Tracking

Last Verified Date
02-20-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly IA UI, Reserve Fund and Admin Surcharge
Effective Date
Tax Payment Name
IA UI, Reserve Fund and Admin Surcharge
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All employers must file electronically.
Employer Payment Requirements
All employers must pay electronic.

Electronic Form Requirement Detail

Form ID
65-5300
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Iowa Department of Labor in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Penalty & Interest Requirements
Not applicable.
Paying Penalty & Interest
Not applicable.
Alternative Submission Process
File, and register directly on the myIowaUI site. Alternatively, you can print and mail your form and check.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.idr.iowa.gov/CBA/start.asp
Is there a registration fee?
No
What is the name of the form to use for registration?
Online Business Tax Registration
What is the link to the form for registration?
https://www.idr.iowa.gov/CBA/start.asp
Additional information about the registration for this state.
If you cannot complete the application, please click the "GET PIN" button at the top of each page. You can use that information to access your partially completed applications. Partially completed application will be deleted after 7 days. State will issue a BIN number, this must be faxed to tax dept to allow for filing or could this flow to Dep Freq/payment method queue in WM. Once we have AID and BIN# then we can turn on ACH payment method. Within 4-6 weeks you will receive in the mail: •Your Business eFile Number (BEN) letter, which gives you access to file through eFile & Pay

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.myiowaui.org/UITIPTaxWeb/
Is there a registration fee?
No
What is the name of the form to use for registration?
My Iowa UI
What is the link to the form for registration?
https://www.myiowaui.org/UITIPTaxWeb/
Additional information about the registration for this state.
Log on to MyIowa and select icon under New Users to receive account number and password by email, either immediately or usually within a few hours depending upon the complexity of the application.

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