I missed the due date. Should I still submit my information?Yes. You are still required to submit information to the Department, even if it is late., Are the following fields on the RS record required by Iowa?Local Taxable Wages (positions 309 – 319) fill with zeros A: There is no local taxable wages in the State of Iowa. Reporting zeros in RS record positions 309 - 319 signifies this. Local Income Tax Withheld (positions 320 – 330) fill with zeros A: There is no local tax withheld in the State of Iowa. Reporting zeros in RS record positions 320 - 330 signifies this. , Are there any size restrictions for the W-2 or 1099 files?Iowa has a 100 MB size limit on 1099 files, and for the W-2 files. If the file size exceeds this limit a zip file can be created and uploaded. , Are VSPs required as part of the W-2 / 1099 upload requirements?VSPs are no longer required to be filed after tax year 2021., B Record – Positions 735–746: Are you expecting City, County, and School District tax all combined?All Iowa Income Tax Withheld must be reported in the B Record, positions 723-734; report zeros in B Record, positions 735-746 of Iowa records., B Record – Positions 747–748: Will the State Numeric Code always be “19” for Iowa only?Yes, the State Numeric Code for Iowa will always be “19”., Can I print a copy of the W-2/1099 information I submitted?No, a printable summary of submitted W-2 and 1099 information is not available in GovConnectIowa. You can view all of your submissions in GovConnectIowa by selecting Search Submissions on the I Want To... screen. , Can I request an extension of time to file?Yes. Complete an Application For Extension of Time to File Iowa W-2 Wage Statements to file beyond the February 15 due date.NOTE: This form is only available before the deadline, from January 1 through February 15., Can multiple employee records be used for highly compensated employees, if the money amounts in each record are unique?Yes, but only when following the ‘Split Reporting’ method (versus ‘Combined Reporting’ method) as specified by SSA’s EFW2 whereby the Employment Code of the employer gives context to each employee record. , Do I need authorization to upload my file?Companies registered to file Iowa withholding returns use their existing GovConnectIowa logon to upload W-2 wage statements and 1099 information returns for their own company.Payroll Service Providers and Transmitters registered as Bulk Filers with the Iowa Department of Revenue use their own GovConnectIowa logon to upload withholding returns, wage statements, and information returns on behalf of their clients., Do I need to give employees a copy of their W-2?Yes. You must give a copy to your employees by January 31 each year., Does Iowa accept other types of files, such as CD-ROMs, cartridges, flash drives, floppy disks, magnetic media, or PDFs?No., Does Iowa accept paper W-2s and 1099s?No., Does Iowa participate in Combined Reporting?The Social Security Administration (SSA) offers no Combined Reporting program for reporting W-2 wage statements to both the Social Security Administration and state revenue agencies.The Internal Revenue Service (IRS) offers Combined Federal/State Filing program (CF/SF) for reporting certain information returns to both the IRS and state revenue agencies, but the Iowa Department of Revenue does not participate in it. , Does Iowa provide a W-2 or 1099 results file?For each file received a confirmation number will be given. If there are issues with your data, the errors will explain why your file (or parts of it) was rejected; error messages will be listed accordingly. You will need to correct the errors prior to getting a confirmed submission., Does Iowa provide a W-2 results file?For each file received a confirmation number will be given. If there are issues with your data, the errors will report why your file (or parts of it) was rejected; error messages will be listed accordingly. You will need to correct the errors prior to getting a confirmed submission. , For field 248-267 of the RS record, what withholding ID number should be used?The Department will accept both the 12 digit ID or the 9 digit ID when filing. , Has a process been identified by which entities without an Iowa withholding permit can file 1099s?The Department requires the payer to have a withholding permit and GovConnectIowa account in order to file., How do I file corrected W-2 or 1099 information if the original submission was submitted under an incorrect SSN/ITIN?You may submit the corrected information via file upload or manual key submission. An additional step is needed to correct information submitted under the wrong SSN/ITIN.Submit a file or manual key submission listing employee/payee information at $0 under the incorrect SSN or ITIN. (This clears out incorrect wages or withholding under the incorrect SSN or ITIN)Submit a file or manual key submission with the correct employee/payee information, under the correct SSN or ITIN., How do I file corrected W-2s or 1099s?Users are not bound to the original filing method when filing corrected forms. Submit corrected information via file upload or manual key. Follow the same steps as you would if you were filing original information.The Department will always use the last uploaded file or manual key submission for data purposes. Duplicate W-2 and 1099 forms will be discarded., How will I know the Department received my file?A confirmation number will be provided for each successfully submitted file., I already file with the IRS and/or SSA. Why does Iowa require I file with them too?The IRS and SSA do not require state specific information to be included in their W-2 and 1099 files. This information is critical in helping the Department combat fraud., If a payee should make it to the electronic file without a TIN / SSN, is it acceptable to blank fill?If no, then how should it be filled?If an identification number has been applied for but not received, enter zeros rather than blanks; this is a departure from the IRS requirement., If I have 60 employees, but only 10 of them have Iowa withholding tax, am I required to file for all my employees?No. You’re only required to electronically file the 10 W-2 / 1099 forms that contain Iowa withholding tax. However, the Department will accept all 60 W-2 / 1099 forms if submitted. , If I have 60 Iowa employees, plus other states, am I required to file W-2/1099s only for the Iowa employees or all?Filing requirement is not based on Iowa source income. Only W-2 and 1099 forms for containing Iowa withholding tax are required to be electronically filed with the Department., If the social security number is not available on a W-2, the field will be zero filled. Is this acceptable?Yes, the Iowa Department of Revenue follows the SSA on this issue; EFW2 requirements for Social Security Number say, “If no SSN is available, enter zeros.”, If there is more than one state being reported on a 1099, do you want them all listed?Yes. Employers should Report B records for other states too, but only submit the K record containing Iowa totals; omit K records for other states., In the RV Record, the specs for the field “Iowa Confirmation Number” is different from the Federal EFW-2 specsThe Social Security Administration EFW2 specifications call for each state to define its own RV record format; learn more about Iowa's requirements., In your specs, when it says "fill with blanks" can it be filled with zeros?Additionally, when it says "fill with zeros" can it be filled with blanks?No. Zeros and blanks have different meanings; they are not interchangeable., Is a test file required?No, sending a test file is not required., Is a transmittal letter required with my file?No. Do not include a transmittal letter., Is there a naming convention for W-2 or 1099 files?No, there is no required naming convention for either W-2 or 1099 files., My software requires a BEN to be included within the file. What do I input within this field?The BEN is no longer used within the Department’s file layouts, therefore you can fill this field with 0’s., RS Positions 197–226: If these fields are zero-filled will it cause a filing error?No., RS Positions 227 – 242: If employment and separation dates are generated will they be ignored or leave blank?Ignored., RV Positions 10 – 39: Will these amounts need to be rounded to the nearest whole number?These whole amounts reflect quantity of pennies. Value 000000000001234 means $12.34; do not round., Should I submit W-2 and 1099 forms that do not have Iowa withholding?Optional. The payer may include W-2 and 1099 forms for all Iowa employees, even if they have zero Iowa withholding, but only if the employer/payer has an Iowa withholding permit., What are Iowa’s specifications and record formats?Iowa specifications and record formats are compatible with federal specifications and record formats. Learn more about Iowa-specific requirements.SSA – Social Security Administration Publication No. 42-007IRS – IRS Publication 1220 Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, What happens if I upload multiple files? Will the data be duplicated and cause problems for my employees / payees?The Department will always use the last uploaded file for data purposes. Iowa has algorithms in place to sort thru duplicate and replacement data from uploaded files. If the data is questionable, then the Department will contact the appropriate parties to verify any discrepancies., What if I miss the February 15 deadline to submit W-2s or 1099 forms?The Department still requires your W-2 and 1099 forms to be submitted even if the deadline is missed. We do allow one 30 day filing extension, but it must be filed by February 15 of the year the forms are due or prior to the deadline.Note: the filing extension extends the deadline 30 days from February 15., What is a withholding agent?Any employer that withholds Iowa taxes on behalf of their employees., What is the 1099 file record format?Iowa 1099 Information Return specifications follow the Internal Revenue Service (IRS) Publication 1220 format, but have additional Iowa-specific requirements. Iowa requires Information Return data to be recorded in ASCII. Each record must have a uniform length of 750 bytes including the Carriage Return / Line Feed (CR/LF) at the end of the record. Learn more about Iowa-specific requirements.Note: Iowa does not participate in the IRS Combined Federal/State Filing (CS/SF) Program., What is the penalty assessment for failure to file?House File 2552 introduced a $500 civil penalty to each payer for each occurrence.Willful failure to furnish or furnish late an employee, nonresident, or other person with an income statement.Willfully furnishing a false or fraudulent statement w/payee.Willful failure to file or late file an income statement with the Department.Willfully filing a false or fraudulent statement with the Department.Applies to income statements due on or after July 1, 2022.Example:Employer or payer has 10 employees or 10 payees and does not provide the employees or payees their W-2s or 1099s by January 31st in the year they are due. The penalty would be:$500 x 10 = $5,000 for failing to furnish each employee or payee with a W-2 or 1099.Same employer or payer in example 1 does not provide the Department those same W-2s or 1099s with IA withholding. They are subject to a single $500 penalty for failing to furnish the Department with the W-2 or 1099 forms., What is the W-2 file record format?Iowa W-2 specifications follow Social Security Administration Pub 42-007 file format, but have additional Iowa-specific requirements. Iowa requires W-2 data to be recorded in ASCII. Each record must have a uniform length of 512 bytes, followed by a Carriage Return / Line Feed (CR/LF). For a complete listing of Iowa-specific requirements, refer to Electronic Reporting of Wage & Tax Statements and Information Returns., What qualifies as “Iowa Wages / Income”?All wages/income earned in Iowa or while living is Iowa., What records are required by Iowa?The following are required:RA Record – Submitter Record (follow SSA specifications)RE Record – Employer Record (follow SSA specifications)RW Record – Employee Wage Record (follow SSA specifications)RS Record – State Wage Record (follow SSA specifications, including its rules for alpha/numeric fields and money fields, except as noted in Electronic Reporting of Wage & Tax Statements and Information Returns)RT Record – Total Record (follow SSA specifications)RV Record – State of Iowa Total Record (see Electronic Reporting of Wage & Tax Statements and Information Returns for details)RF Record – Final Record (follow SSA specifications)For a W-2, the following are required:T Record - Transmitter Record (follow IRS specifications)A Record - Payer Record (follow IRS specifications)B Record - Payee Record (follow IRS specifications, except as noted in Electronic Reporting of Wage & Tax Statements and Information Returns)C Record - End of Payer Record (follow IRS specifications)K Record - State Totals Record (follow IRS specifications, except as noted in Electronic Reporting of Wage & Tax Statements and Information Returns)F Record - End of Transmission Record (follow IRS specifications)Electronic Reporting of Wage & Tax Statements and Information Returns, What withholding permit number do I use to file?The Department will accept both the 12-digit permit number and 9-digit permit number when filing withholding returns, W-2s, and 1099s.All permits issued after November 15, 2021 will have a 9-digit number. The Department recommends using the 9-digit number when possible. 12-digit numbers were assigned to permits issued before November 15, 2021. As part of the Department's efforts to modernize technology, new 9-digit permit numbers were assigned as accounts were migrated into GovConnectIowa., When did the electronic filing of W-2s and 1099s become required?This rule became effective on November 2, 2016 for tax year 2016 and all following tax years. See ARC 2616C for more details., Who must file W-2s, W-2Gs, and 1099s?Businesses are required to electronically file W-2s and 1099s containing Iowa tax withholding., Why did my account number change?As part of the Department's modernization efforts, account and permit numbers were updated when they were transitioned into GovConnectIowa. All taxpayers have been issued an IDR ID. Current permit or account numbers can be located on the Summary tab when logged in to GovConnectIowa, or on recent correspondence from the Department. Withholding Permits: Previously assigned 12-digit withholding numbers have been assigned a new 9-digit number. Both the old 12-digit number and the new 9-digit number will be accepted when filing, but the Department suggests using the 9-digit number when possible. All previously assigned tax permit numbers will still be on file with the Department, and can be used when filing or verifying your account.

Question

I missed the due date. Should I still submit my information?Yes. You are still required to submit information to the Department, even if it is late.,  Are the following fields on the RS record required by Iowa?Local Taxable Wages (positions 309 – 319) fill with zeros A: There is no local taxable wages in the State of Iowa. Reporting zeros in RS record positions 309 - 319 signifies this. Local Income Tax Withheld (positions 320 – 330) fill with zeros A: There is no local tax withheld in the State of Iowa. Reporting zeros in RS record positions 320 - 330 signifies this. ,  Are there any size restrictions for the W-2 or 1099 files?Iowa has a 100 MB size limit on 1099 files, and for the W-2 files. If the file size exceeds this limit a zip file can be created and uploaded. ,  Are VSPs required as part of the W-2 / 1099 upload requirements?VSPs are no longer required to be filed after tax year 2021.,  B Record – Positions 735–746: Are you expecting City, County, and School District tax all combined?All Iowa Income Tax Withheld must be reported in the B Record, positions 723-734; report zeros in B Record, positions 735-746 of Iowa records.,  B Record – Positions 747–748: Will the State Numeric Code always be “19” for Iowa only?Yes, the State Numeric Code for Iowa will always be “19”.,  Can I print a copy of the W-2/1099 information I submitted?No, a printable summary of submitted W-2 and 1099 information is not available in GovConnectIowa. You can view all of your submissions in GovConnectIowa by selecting Search Submissions on the I Want To... screen. ,  Can I request an extension of time to file?Yes. Complete an Application For Extension of Time to File Iowa W-2 Wage Statements to file beyond the February 15 due date.NOTE: This form is only available before the deadline, from January 1 through February 15.,  Can multiple employee records be used for highly compensated employees, if the money amounts in each record are unique?Yes, but only when following the ‘Split Reporting’ method (versus ‘Combined Reporting’ method) as specified by SSA’s EFW2 whereby the Employment Code of the employer gives context to each employee record. ,  Do I need authorization to upload my file?Companies registered to file Iowa withholding returns use their existing GovConnectIowa logon to upload W-2 wage statements and 1099 information returns for their own company.Payroll Service Providers and Transmitters registered as Bulk Filers with the Iowa Department of Revenue use their own GovConnectIowa logon to upload withholding returns, wage statements, and information returns on behalf of their clients.,  Do I need to give employees a copy of their W-2?Yes. You must give a copy to your employees by January 31 each year.,  Does Iowa accept other types of files, such as CD-ROMs, cartridges, flash drives, floppy disks, magnetic media, or PDFs?No.,  Does Iowa accept paper W-2s and 1099s?No.,  Does Iowa participate in Combined Reporting?The Social Security Administration (SSA) offers no Combined Reporting program for reporting W-2 wage statements to both the Social Security Administration and state revenue agencies.The Internal Revenue Service (IRS) offers Combined Federal/State Filing program (CF/SF) for reporting certain information returns to both the IRS and state revenue agencies, but the Iowa Department of Revenue does not participate in it. ,  Does Iowa provide a W-2 or 1099 results file?For each file received a confirmation number will be given. If there are issues with your data, the errors will explain why your file (or parts of it) was rejected; error messages will be listed accordingly. You will need to correct the errors prior to getting a confirmed submission.,  Does Iowa provide a W-2 results file?For each file received a confirmation number will be given. If there are issues with your data, the errors will report why your file (or parts of it) was rejected; error messages will be listed accordingly. You will need to correct the errors prior to getting a confirmed submission. ,  For field 248-267 of the RS record, what withholding ID number should be used?The Department will accept both the 12 digit ID or the 9 digit ID when filing. ,  Has a process been identified by which entities without an Iowa withholding permit can file 1099s?The Department requires the payer to have a withholding permit and GovConnectIowa account in order to file.,  How do I file corrected W-2 or 1099 information if the original submission was submitted under an incorrect SSN/ITIN?You may submit the corrected information via file upload or manual key submission. An additional step is needed to correct information submitted under the wrong SSN/ITIN.Submit a file or manual key submission listing employee/payee information at $0 under the incorrect SSN or ITIN. (This clears out incorrect wages or withholding under the incorrect SSN or ITIN)Submit a file or manual key submission with the correct employee/payee information, under the correct SSN or ITIN.,  How do I file corrected W-2s or 1099s?Users are not bound to the original filing method when filing corrected forms. Submit corrected information via file upload or manual key. Follow the same steps as you would if you were filing original information.The Department will always use the last uploaded file or manual key submission for data purposes. Duplicate W-2 and 1099 forms will be discarded.,  How will I know the Department received my file?A confirmation number will be provided for each successfully submitted file.,  I already file with the IRS and/or SSA. Why does Iowa require I file with them too?The IRS and SSA do not require state specific information to be included in their W-2 and 1099 files.  This information is critical in helping the Department combat fraud.,  If a payee should make it to the electronic file without a TIN / SSN, is it acceptable to blank fill?If no, then how should it be filled?If an identification number has been applied for but not received, enter zeros rather than blanks; this is a departure from the IRS requirement.,  If I have 60 employees, but only 10 of them have Iowa withholding tax, am I required to file for all my employees?No. You’re only required to electronically file the 10 W-2 / 1099 forms that contain Iowa withholding tax. However, the Department will accept all 60 W-2 / 1099 forms if submitted. ,  If I have 60 Iowa employees, plus other states, am I required to file W-2/1099s only for the Iowa employees or all?Filing requirement is not based on Iowa source income. Only W-2 and 1099 forms for containing Iowa withholding tax are required to be electronically filed with the Department.,  If the social security number is not available on a W-2, the field will be zero filled. Is this acceptable?Yes, the Iowa Department of Revenue follows the SSA on this issue; EFW2 requirements for Social Security Number say, “If no SSN is available, enter zeros.”,  If there is more than one state being reported on a 1099, do you want them all listed?Yes. Employers should Report B records for other states too, but only submit the K record containing Iowa totals; omit K records for other states.,  In the RV Record, the specs for the field “Iowa Confirmation Number” is different from the Federal EFW-2 specsThe Social Security Administration EFW2 specifications call for each state to define its own RV record format; learn more about Iowa's requirements.,  In your specs, when it says "fill with blanks" can it be filled with zeros?Additionally, when it says "fill with zeros" can it be filled with blanks?No. Zeros and blanks have different meanings; they are not interchangeable.,  Is a test file required?No, sending a test file is not required.,  Is a transmittal letter required with my file?No. Do not include a transmittal letter.,  Is there a naming convention for W-2 or 1099 files?No, there is no required naming convention for either W-2 or 1099 files.,  My software requires a BEN to be included within the file. What do I input within this field?The BEN is no longer used within the Department’s file layouts, therefore you can fill this field with 0’s.,  RS Positions 197–226: If these fields are zero-filled will it cause a filing error?No.,  RS Positions 227 – 242: If employment and separation dates are generated will they be ignored or leave blank?Ignored.,  RV Positions 10 – 39: Will these amounts need to be rounded to the nearest whole number?These whole amounts reflect quantity of pennies. Value 000000000001234 means $12.34; do not round.,  Should I submit W-2 and 1099 forms that do not have Iowa withholding?Optional. The payer may include W-2 and 1099 forms for all Iowa employees, even if they have zero Iowa withholding, but only if the employer/payer has an Iowa withholding permit.,  What are Iowa’s specifications and record formats?Iowa specifications and record formats are compatible with federal specifications and record formats. Learn more about Iowa-specific requirements.SSA – Social Security Administration Publication No. 42-007IRS – IRS Publication 1220 Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G,  What happens if I upload multiple files? Will the data be duplicated and cause problems for my employees / payees?The Department will always use the last uploaded file for data purposes. Iowa has algorithms in place to sort thru duplicate and replacement data from uploaded files. If the data is questionable, then the Department will contact the appropriate parties to verify any discrepancies.,  What if I miss the February 15 deadline to submit W-2s or 1099 forms?The Department still requires your W-2 and 1099 forms to be submitted even if the deadline is missed. We do allow one 30 day filing extension, but it must be filed by February 15 of the year the forms are due or prior to the deadline.Note: the filing extension extends the deadline 30 days from February 15.,  What is a withholding agent?Any employer that withholds Iowa taxes on behalf of their employees.,  What is the 1099 file record format?Iowa 1099 Information Return specifications follow the Internal Revenue Service (IRS) Publication 1220 format, but have additional Iowa-specific requirements.  Iowa requires Information Return data to be recorded in ASCII. Each record must have a uniform length of 750 bytes including the Carriage Return / Line Feed (CR/LF) at the end of the record. Learn more about Iowa-specific requirements.Note: Iowa does not participate in the IRS Combined Federal/State Filing (CS/SF) Program.,  What is the penalty assessment for failure to file?House File 2552 introduced a $500 civil penalty to each payer for each occurrence.Willful failure to furnish or furnish late an employee, nonresident, or other person with an income statement.Willfully furnishing a false or fraudulent statement w/payee.Willful failure to file or late file an income statement with the Department.Willfully filing a false or fraudulent statement with the Department.Applies to income statements due on or after July 1, 2022.Example:Employer or payer has 10 employees or 10 payees and does not provide the employees or payees their W-2s or 1099s by January 31st in the year they are due. The penalty would be:$500 x 10 = $5,000 for failing to furnish each employee or payee with a W-2 or 1099.Same employer or payer in example 1 does not provide the Department those same W-2s or 1099s with IA withholding. They are subject to a single $500 penalty for failing to furnish the Department with the W-2 or 1099 forms.,  What is the W-2 file record format?Iowa W-2 specifications follow Social Security Administration Pub 42-007 file format, but have additional Iowa-specific requirements. Iowa requires W-2 data to be recorded in ASCII. Each record must have a uniform length of 512 bytes, followed by a Carriage Return / Line Feed (CR/LF). For a complete listing of Iowa-specific requirements, refer to Electronic Reporting of Wage & Tax Statements and Information Returns.,  What qualifies as “Iowa Wages / Income”?All wages/income earned in Iowa or while living is Iowa.,  What records are required by Iowa?The following are required:RA Record – Submitter Record (follow SSA specifications)RE Record – Employer Record (follow SSA specifications)RW Record – Employee Wage Record (follow SSA specifications)RS Record – State Wage Record (follow SSA specifications, including its rules for alpha/numeric fields and money fields, except as noted in Electronic Reporting of Wage & Tax Statements and Information Returns)RT Record – Total Record (follow SSA specifications)RV Record – State of Iowa Total Record (see Electronic Reporting of Wage & Tax Statements and Information Returns for details)RF Record – Final Record (follow SSA specifications)For a W-2, the following are required:T Record - Transmitter Record (follow IRS specifications)A Record - Payer Record (follow IRS specifications)B Record - Payee Record (follow IRS specifications, except as noted in Electronic Reporting of Wage & Tax Statements and Information Returns)C Record - End of Payer Record (follow IRS specifications)K Record - State Totals Record (follow IRS specifications, except as noted in Electronic Reporting of Wage & Tax Statements and Information Returns)F Record - End of Transmission Record (follow IRS specifications)Electronic Reporting of Wage & Tax Statements and Information Returns,  What withholding permit number do I use to file?The Department will accept both the 12-digit permit number and 9-digit permit number when filing withholding returns, W-2s, and 1099s.All permits issued after November 15, 2021 will have a 9-digit number. The Department recommends using the 9-digit number when possible. 12-digit numbers were assigned to permits issued before November 15, 2021. As part of the Department's efforts to modernize technology, new 9-digit permit numbers were assigned as accounts were migrated into GovConnectIowa.,  When did the electronic filing of W-2s and 1099s become required?This rule became effective on November 2, 2016 for tax year 2016 and all following tax years. See ARC 2616C for more details.,  Who must file W-2s, W-2Gs, and 1099s?Businesses are required to electronically file W-2s and 1099s containing Iowa tax withholding.,  Why did my account number change?As part of the Department's modernization efforts, account and permit numbers were updated when they were transitioned into GovConnectIowa. All taxpayers have been issued an IDR ID. Current permit or account numbers can be located on the Summary tab when logged in to GovConnectIowa, or on recent correspondence from the Department.  Withholding Permits: Previously assigned 12-digit withholding numbers have been assigned a new 9-digit number. Both the old 12-digit number and the new 9-digit number will be accepted when filing, but the Department suggests using the 9-digit number when possible. All previously assigned tax permit numbers will still be on file with the Department, and can be used when filing or verifying your account.

Accepted Answer

I missed the due date. Should I still submit my information?Yes. You are still required to submit information to the Department, even if it is late.,  Are the following fields on the RS record required by Iowa?Local Taxable Wages (positions 309 – 319) fill with zeros A: There is no local taxable wages in the State of Iowa. Reporting zeros in RS record positions 309 - 319 signifies this. Local Income Tax Withheld (positions 320 – 330) fill with zeros A: There is no local tax withheld in the State of Iowa. Reporting zeros in RS record positions 320 - 330 signifies this. ,  Are there any size restrictions for the W-2 or 1099 files?Iowa has a 100 MB size limit on 1099 files, and for the W-2 files. If the file size exceeds this limit a zip file can be created and uploaded. ,  Are VSPs required as part of the W-2 / 1099 upload requirements?VSPs are no longer required to be filed after tax year 2021.,  B Record – Positions 735–746: Are you expecting City, County, and School District tax all combined?All Iowa Income Tax Withheld must be reported in the B Record, positions 723-734; report zeros in B Record, positions 735-746 of Iowa records.,  B Record – Positions 747–748: Will the State Numeric Code always be “19” for Iowa only?Yes, the State Numeric Code for Iowa will always be “19”.,  Can I print a copy of the W-2/1099 information I submitted?No, a printable summary of submitted W-2 and 1099 information is not available in GovConnectIowa. You can view all of your submissions in GovConnectIowa by selecting Search Submissions on the I Want To... screen. ,  Can I request an extension of time to file?Yes. Complete an Application For Extension of Time to File Iowa W-2 Wage Statements to file beyond the February 15 due date.NOTE: This form is only available before the deadline, from January 1 through February 15.,  Can multiple employee records be used for highly compensated employees, if the money amounts in each record are unique?Yes, but only when following the ‘Split Reporting’ method (versus ‘Combined Reporting’ method) as specified by SSA’s EFW2 whereby the Employment Code of the employer gives context to each employee record. ,  Do I need authorization to upload my file?Companies registered to file Iowa withholding returns use their existing GovConnectIowa logon to upload W-2 wage statements and 1099 information returns for their own company.Payroll Service Providers and Transmitters registered as Bulk Filers with the Iowa Department of Revenue use their own GovConnectIowa logon to upload withholding returns, wage statements, and information returns on behalf of their clients.,  Do I need to give employees a copy of their W-2?Yes. You must give a copy to your employees by January 31 each year.,  Does Iowa accept other types of files, such as CD-ROMs, cartridges, flash drives, floppy disks, magnetic media, or PDFs?No.,  Does Iowa accept paper W-2s and 1099s?No.,  Does Iowa participate in Combined Reporting?The Social Security Administration (SSA) offers no Combined Reporting program for reporting W-2 wage statements to both the Social Security Administration and state revenue agencies.The Internal Revenue Service (IRS) offers Combined Federal/State Filing program (CF/SF) for reporting certain information returns to both the IRS and state revenue agencies, but the Iowa Department of Revenue does not participate in it. ,  Does Iowa provide a W-2 or 1099 results file?For each file received a confirmation number will be given. If there are issues with your data, the errors will explain why your file (or parts of it) was rejected; error messages will be listed accordingly. You will need to correct the errors prior to getting a confirmed submission.,  Does Iowa provide a W-2 results file?For each file received a confirmation number will be given. If there are issues with your data, the errors will report why your file (or parts of it) was rejected; error messages will be listed accordingly. You will need to correct the errors prior to getting a confirmed submission. ,  For field 248-267 of the RS record, what withholding ID number should be used?The Department will accept both the 12 digit ID or the 9 digit ID when filing. ,  Has a process been identified by which entities without an Iowa withholding permit can file 1099s?The Department requires the payer to have a withholding permit and GovConnectIowa account in order to file.,  How do I file corrected W-2 or 1099 information if the original submission was submitted under an incorrect SSN/ITIN?You may submit the corrected information via file upload or manual key submission. An additional step is needed to correct information submitted under the wrong SSN/ITIN.Submit a file or manual key submission listing employee/payee information at $0 under the incorrect SSN or ITIN. (This clears out incorrect wages or withholding under the incorrect SSN or ITIN)Submit a file or manual key submission with the correct employee/payee information, under the correct SSN or ITIN.,  How do I file corrected W-2s or 1099s?Users are not bound to the original filing method when filing corrected forms. Submit corrected information via file upload or manual key. Follow the same steps as you would if you were filing original information.The Department will always use the last uploaded file or manual key submission for data purposes. Duplicate W-2 and 1099 forms will be discarded.,  How will I know the Department received my file?A confirmation number will be provided for each successfully submitted file.,  I already file with the IRS and/or SSA. Why does Iowa require I file with them too?The IRS and SSA do not require state specific information to be included in their W-2 and 1099 files.  This information is critical in helping the Department combat fraud.,  If a payee should make it to the electronic file without a TIN / SSN, is it acceptable to blank fill?If no, then how should it be filled?If an identification number has been applied for but not received, enter zeros rather than blanks; this is a departure from the IRS requirement.,  If I have 60 employees, but only 10 of them have Iowa withholding tax, am I required to file for all my employees?No. You’re only required to electronically file the 10 W-2 / 1099 forms that contain Iowa withholding tax. However, the Department will accept all 60 W-2 / 1099 forms if submitted. ,  If I have 60 Iowa employees, plus other states, am I required to file W-2/1099s only for the Iowa employees or all?Filing requirement is not based on Iowa source income. Only W-2 and 1099 forms for containing Iowa withholding tax are required to be electronically filed with the Department.,  If the social security number is not available on a W-2, the field will be zero filled. Is this acceptable?Yes, the Iowa Department of Revenue follows the SSA on this issue; EFW2 requirements for Social Security Number say, “If no SSN is available, enter zeros.”,  If there is more than one state being reported on a 1099, do you want them all listed?Yes. Employers should Report B records for other states too, but only submit the K record containing Iowa totals; omit K records for other states.,  In the RV Record, the specs for the field “Iowa Confirmation Number” is different from the Federal EFW-2 specsThe Social Security Administration EFW2 specifications call for each state to define its own RV record format; learn more about Iowa's requirements.,  In your specs, when it says "fill with blanks" can it be filled with zeros?Additionally, when it says "fill with zeros" can it be filled with blanks?No. Zeros and blanks have different meanings; they are not interchangeable.,  Is a test file required?No, sending a test file is not required.,  Is a transmittal letter required with my file?No. Do not include a transmittal letter.,  Is there a naming convention for W-2 or 1099 files?No, there is no required naming convention for either W-2 or 1099 files.,  My software requires a BEN to be included within the file. What do I input within this field?The BEN is no longer used within the Department’s file layouts, therefore you can fill this field with 0’s.,  RS Positions 197–226: If these fields are zero-filled will it cause a filing error?No.,  RS Positions 227 – 242: If employment and separation dates are generated will they be ignored or leave blank?Ignored.,  RV Positions 10 – 39: Will these amounts need to be rounded to the nearest whole number?These whole amounts reflect quantity of pennies. Value 000000000001234 means $12.34; do not round.,  Should I submit W-2 and 1099 forms that do not have Iowa withholding?Optional. The payer may include W-2 and 1099 forms for all Iowa employees, even if they have zero Iowa withholding, but only if the employer/payer has an Iowa withholding permit.,  What are Iowa’s specifications and record formats?Iowa specifications and record formats are compatible with federal specifications and record formats. Learn more about Iowa-specific requirements.SSA – Social Security Administration Publication No. 42-007IRS – IRS Publication 1220 Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G,  What happens if I upload multiple files? Will the data be duplicated and cause problems for my employees / payees?The Department will always use the last uploaded file for data purposes. Iowa has algorithms in place to sort thru duplicate and replacement data from uploaded files. If the data is questionable, then the Department will contact the appropriate parties to verify any discrepancies.,  What if I miss the February 15 deadline to submit W-2s or 1099 forms?The Department still requires your W-2 and 1099 forms to be submitted even if the deadline is missed. We do allow one 30 day filing extension, but it must be filed by February 15 of the year the forms are due or prior to the deadline.Note: the filing extension extends the deadline 30 days from February 15.,  What is a withholding agent?Any employer that withholds Iowa taxes on behalf of their employees.,  What is the 1099 file record format?Iowa 1099 Information Return specifications follow the Internal Revenue Service (IRS) Publication 1220 format, but have additional Iowa-specific requirements.  Iowa requires Information Return data to be recorded in ASCII. Each record must have a uniform length of 750 bytes including the Carriage Return / Line Feed (CR/LF) at the end of the record. Learn more about Iowa-specific requirements.Note: Iowa does not participate in the IRS Combined Federal/State Filing (CS/SF) Program.,  What is the penalty assessment for failure to file?House File 2552 introduced a $500 civil penalty to each payer for each occurrence.Willful failure to furnish or furnish late an employee, nonresident, or other person with an income statement.Willfully furnishing a false or fraudulent statement w/payee.Willful failure to file or late file an income statement with the Department.Willfully filing a false or fraudulent statement with the Department.Applies to income statements due on or after July 1, 2022.Example:Employer or payer has 10 employees or 10 payees and does not provide the employees or payees their W-2s or 1099s by January 31st in the year they are due. The penalty would be:$500 x 10 = $5,000 for failing to furnish each employee or payee with a W-2 or 1099.Same employer or payer in example 1 does not provide the Department those same W-2s or 1099s with IA withholding. They are subject to a single $500 penalty for failing to furnish the Department with the W-2 or 1099 forms.,  What is the W-2 file record format?Iowa W-2 specifications follow Social Security Administration Pub 42-007 file format, but have additional Iowa-specific requirements. Iowa requires W-2 data to be recorded in ASCII. Each record must have a uniform length of 512 bytes, followed by a Carriage Return / Line Feed (CR/LF). For a complete listing of Iowa-specific requirements, refer to Electronic Reporting of Wage & Tax Statements and Information Returns.,  What qualifies as “Iowa Wages / Income”?All wages/income earned in Iowa or while living is Iowa.,  What records are required by Iowa?The following are required:RA Record – Submitter Record (follow SSA specifications)RE Record – Employer Record (follow SSA specifications)RW Record – Employee Wage Record (follow SSA specifications)RS Record – State Wage Record (follow SSA specifications, including its rules for alpha/numeric fields and money fields, except as noted in Electronic Reporting of Wage & Tax Statements and Information Returns)RT Record – Total Record (follow SSA specifications)RV Record – State of Iowa Total Record (see Electronic Reporting of Wage & Tax Statements and Information Returns for details)RF Record – Final Record (follow SSA specifications)For a W-2, the following are required:T Record - Transmitter Record (follow IRS specifications)A Record - Payer Record (follow IRS specifications)B Record - Payee Record (follow IRS specifications, except as noted in Electronic Reporting of Wage & Tax Statements and Information Returns)C Record - End of Payer Record (follow IRS specifications)K Record - State Totals Record (follow IRS specifications, except as noted in Electronic Reporting of Wage & Tax Statements and Information Returns)F Record - End of Transmission Record (follow IRS specifications)Electronic Reporting of Wage & Tax Statements and Information Returns,  What withholding permit number do I use to file?The Department will accept both the 12-digit permit number and 9-digit permit number when filing withholding returns, W-2s, and 1099s.All permits issued after November 15, 2021 will have a 9-digit number. The Department recommends using the 9-digit number when possible. 12-digit numbers were assigned to permits issued before November 15, 2021. As part of the Department's efforts to modernize technology, new 9-digit permit numbers were assigned as accounts were migrated into GovConnectIowa.,  When did the electronic filing of W-2s and 1099s become required?This rule became effective on November 2, 2016 for tax year 2016 and all following tax years. See ARC 2616C for more details.,  Who must file W-2s, W-2Gs, and 1099s?Businesses are required to electronically file W-2s and 1099s containing Iowa tax withholding.,  Why did my account number change?As part of the Department's modernization efforts, account and permit numbers were updated when they were transitioned into GovConnectIowa. All taxpayers have been issued an IDR ID. Current permit or account numbers can be located on the Summary tab when logged in to GovConnectIowa, or on recent correspondence from the Department.  Withholding Permits: Previously assigned 12-digit withholding numbers have been assigned a new 9-digit number. Both the old 12-digit number and the new 9-digit number will be accepted when filing, but the Department suggests using the 9-digit number when possible. All previously assigned tax permit numbers will still be on file with the Department, and can be used when filing or verifying your account.

W-2/1099

If no, then how should it be filled?

Additionally, when it says "fill with zeros" can it be filled with blanks?

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