The Iowa Department of Revenue has issued proposed amendments to existing regulations aimed at providing solutions to difficulties encountered when filing information returns in prior tax years. Specifically addressing the filing of forms W-2 and 1099, the proposed amendments aim to change the filing requirements for these forms. These proposed changes include:
- Amending the existing filing requirement to only include those information returns which report tax withheld. This proposal aims to clarify the filing requirement from previous years.
- Changing the filing deadline for W-2 and 1099 forms from January 31 to February 15 annually.
The proposed amendments are open for public comment, which should be directed to the Department no later than 4:30 P.M. on August 20, 2019. Public comments should be addressed to:
Tim Reilly
Department of Revenue
Hoover State Office Building
P.O. Box 10457
Des Moines, Iowa 50306
Phone: 515.725.2294
Email: tim.reilly@iowa.gov
Please note that these changes are not in effect yet, as the amendments are strictly proposed at this time. To review additional information relating to filing information returns and employer withholding tax in Iowa, visit the Iowa Department of Revenue homepage.