Iowa Employment Law Update – January 2017

Iowa

W-2 Electronic Filing Requirements

The Iowa Department of Revenue has consolidated information about W-2 electronic filing requirements for income tax payers to one centralized location and updated the Frequently Asked Questions (FAQs) General Filing Requirements document. Specifically, the FAQs are updated to include information regarding who must file W-2s. Beginning in 2017 for the tax year 2016, withholding agents with 50 or more employees must electronically file W-2 forms with the department; withholding agents with less than 50 employees may, but are not required to, electronically file W-2 forms with the department; and withholding agents may, but are not required to, electronically file W-2G and 1099 forms with the department. Beginning in 2018 for the tax year 2017, all withholding agents are required to electronically file W-2, W-2G, and 1099 forms with the department by the last day of January following the tax year.

Read the Updated FAQs