Filing Frequency & Return Due Dates

Annually

• Less than $1,200 in sales and use tax a year
• File one return for the calendar year
• Return and payment due on or before January 31 following each calendar year
• Return may be filed electronically through GovConnectIowa or by paper

Monthly

• $1,200 or more in sales and use tax per year
• Return must be filed and tax must be paid electronically through GovConnectIowa
• Due on or before the last day of the following month

Seasonal

• $1,200 or more in sales and use tax in four or less months per year
• Can be nonconsecutive months, i.e. January, June, July, December
• Return must be filed and tax must be paid electronically through GovConnectIowa
• Due on or before the last day of the following month

NOTE: If you are currently registered as a monthly or annual filer and wish to become a seasonal filer, you must cancel your current permit and register for a new permit. You cannot switch to seasonal status through the Business Change Form.

Quarterly

• Less than $6,000 tax per year (less than $1,500 per quarter; less than $500 per month)
• File a quarterly return for each calendar quarter
• Return and payment due on or before the last day of the month following each calendar quarter

Monthly

• $6,000 - $120,000 tax per year ($500 - $10,000 per month)
• File tax payments for the first two months of each calendar quarter
• Due on or before the 15th of the following month
• No monthly payment for the third month of the quarter
• For the third month, file the quarterly return with the payment for the balance of tax due for that quarter
• Due on or before the last day of the month following each calendar quarter

Semimonthly

• More than $120,000 tax per year (more than $10,000 per month; more than $5,000 semimonthly)
• Required to file payments twice each month electronically
• 1st payment - for the period from the 1st through the 15th; due on or before the 25th of that month
• 2nd payment - 16th through the end of the month; due on or before the 10th day of the following month
• Must make a total of 6 semimonthly payments each quarter
• The 6th payment is due on or before the 10th day of the month following the end of the quarter
• All six payments should be made before filing the withholding quarterly return
• Required to file quarterly return electronically
• Due no later than the last day of the month following the end of the quarter
• If the six payments were made correctly, no balance due with the quarterly return
• May make an additional payment with the quarterly return, if needed

W-2s, W-2Gs, and 1099s

• Beginning in 2020 for tax year 2019 and all subsequent tax years, businesses that issued W-2s or 1099s that contain Iowa withholding must electronically file those documents by February 15. If businesses did not withhold any Iowa taxes, filing is not required.

Distribution Programs

The reimbursement of property tax credits is governed by the duties of the county auditor or country treasurer. The due dates for the county official are located on the Local Government page.