Iowa 1099 Filing Requirements

Tax year 2026 · IA · Last verified April 26, 2026

Iowa does not require state-level 1099 filing.

No state income tax reporting is collected for these forms - federal IRS filing is sufficient.

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	No state filing	N/A	View detail →
1099-MISC Miscellaneous information	No state filing	N/A	View detail →
1099-NEC Nonemployee compensation	No state filing	N/A	View detail →

General notes

Iowa requires direct electronic filing of W-2 and 1099 information returns through GovConnectIowa. Iowa is not a participant in the IRS Combined Federal/State Filing Program (CF/SF), so federal-only filing never satisfies Iowa's requirement. The filing obligation is withholding-triggered: only forms that contain Iowa income tax withholding must be electronically filed with the Department. If a payer did not withhold any Iowa tax during the year, no W-2/1099 filing with Iowa is required. The deadline is February 15 following the tax year. Iowa does not accept paper W-2s or 1099s. The 1099 file format follows IRS Publication 1220 with Iowa-specific record adjustments documented by the Department.

Penalties

HF 2552 civil penalty: $500 per occurrence for willful failure to file or furnish a W-2 / 1099, willfully filing a false or fraudulent statement, or willfully filing late. Calculated per payee for furnishing failures (e.g., 10 missing payee copies = $5,000). Filing failures with the Department aggregate to a single $500 penalty per filing event. Codified at Iowa Code section 422.16(10). A 30-day extension may be granted on application before the February 15 deadline.