31 January 2019 Iowa Form W–2/1099 deadline extended to February 28, 2019 The Iowa Department of Revenue announced that due to technical difficulties, the deadline for filing calendar year 2018 Forms W–2 and 1099 is extended to February 28, 2019. (Department website and email transmission, January 31, 2019.) The deadline for filing the 2018 Form VSP, Verified Summary of Payment, whether electronically or on paper, remains January 31, 2019. (Telephone conversation, Department representative, January 31, 2019.) As we reported, all employers are now required to file Forms W–2 and 1099 electronically. The statutory deadline is now January 31, extended to February 28, 2019 for calendar year 2018 only. For calendar years 2016–2017, employers with fewer than 50 employees were exempt from filing Forms W–2 with the Department. (EY Payroll Newsflash Vol. 18, #204, 12–6–2017.) For calendar years 1999 through 2015, employers were not required to submit Forms W–2/1099 to the Department. Employers were only required to submit Forms W–2 within three years upon a request from the Department. Beginning with calendar year 2018, all payers issuing Forms 1099 and W–2G are required to submit these forms to the Department. This reflects a one–year delay from the original requirement that these forms be filed for calendar year 2017. The Department is still accepting paper VSPs for tax year 2018, but may change to requiring electronic filing for future tax years. Form VSP may be filed online through the Department's eFile & Pay system, by telephone at +1 800 514 8296, or by mail to: Verified Summary of Payments Report, Iowa Department of Revenue, P.O. Box 10411, Des Moines IA 50306–0411. Failure to electronically file Forms W–2 (and 1099/W–2G) if required may result in the assessment of penalties unless the employer requests in writing a hardship extension of the requirement to file electronically. Upon approval, the Department would extend the electronic filing requirement to the 2020 tax year.
Document ID: 2019-0270 | |||||||
