Iowa Proposes Changes to W-2 and 1099 Filing

Paul Ogawa
August 9, 2019

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.

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Author

Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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