Iowa recently revised its regulations for the annual filing of W-2s, 1099s, and W-2Gs with the Department of Revenue. Per recently codified Iowa Administrative Code r.701.46.3(3)(g), W-2s, 1099s, and W-2Gs containing Iowa withholding for the prior tax year must be electronically filed with the Department by February 15.
For tax year 2018, Iowa required all 1099s issued by a payor if the payor issued any 1099 with withholding. Those 1099s were due by January 31, 2019. Iowa subsequently offered an extension for the reporting until February 28, 2019.
To review the Iowa Administrative Code, please follow this link.