"The Hawkeye State" requires filing for various 1099 forms based on amount of payment and whether state taxes were withheld or not. Please use the table and additional resources below to figure out your filing requirements.
Form specific filing requirements:
| Payments meet federal threshold of $600 and no Iowa state taxes were withheld | Iowa state taxes were withheld |
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1099-MISC | Filing required: NoFiling Method: NA1099SmartFile Supports: NACost: NA | Filing required: YesFiling Method: Direct State Filing1099SmartFile Supports: NoCost: NA |
1099-NEC | Filing required: NoFiling Method: NA1099SmartFile Supports: NACost: NA | Filing required: YesFiling Method: Direct State Filing1099SmartFile Supports: NoCost: NA |