Iowa 1099 filing requirements (2026)
Iowa generally requires state 1099 filing only when you withheld Iowa income tax from the payment. Those forms are due February 15 (2/15/2026 for tax year 2025; one 30-day extension allowed if requested by February 15). Otherwise the federal filing is generally enough.
| State 1099-NEC filing required? | Only if you withheld state income tax |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | February 15 (2/15/2026 for tax year 2025; one 30-day extension allowed if requested by February 15) |
| IRS CF/SF participant | No |
| Filing portal | https://govconnect.iowa.gov/ |
How does Iowa treat the new $2,000 federal threshold?
No Iowa dollar threshold. Iowa DOR: businesses 'must file 1099s containing Iowa tax withholding'. 'If businesses did not withhold any Iowa taxes in 2025, filing is not required.' Only W-2s and 1099s that contain Iowa withholding must be filed (electronically). Filing is triggered by Iowa withholding, not by the amount. No 2026/OBBBA-specific guidance found.
What if you withheld Iowa income tax?
1099s with Iowa withholding must be e-filed through GovConnectIowa using Iowa's own file format; an IRS/SSA file will be rejected. The VSP (Verified Summary of Payments, Form 44-007) is no longer required after tax year 2021. Iowa does not participate in the IRS CF/SF program.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Iowa's rules apply.
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