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.
Last verified September 23, 2026
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)
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.
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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.
What is the Iowa 1099 threshold for 2026?
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.
Does the IRS Combined Federal/State Filing program cover Iowa?
Iowa does not participate in the IRS CF/SF program for these forms.
What if I withheld Iowa tax on a 1099 payment?
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.
When are Iowa 1099s due?
February 15 (2/15/2026 for tax year 2025; one 30-day extension allowed if requested by February 15). Federal Form 1099-NEC for 2026 payments is due by February 1, 2027.
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change; confirm with the state before filing.
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