Iowa State Tax Information
STATE LINKS:
STATE DOWNLOADS:
Withholding Requirements:
- Register as employer by filing Form 60-0126 (Report to Determine Liability) or by clicking here
- Employee Withholding Allowance Certificate - IA-W4
- Withholding Method = formula
- Supplemental Rate = Withhold as for federal, withhold at 6% if flat rate is used for federal.
Local Taxes:
None
State Unemployment Insurance (SUI):
Report quarterly wages and contributions by clicking here and using the eFile & Pay System:
Benefit ratio formula
- Wage base is $30,600 for 2019 and $29,900 for 2018
- Rates range from 0.0% to 7.5% for 2019
- New employers use 1.0% for 2019
- New construction employers use 7.5% for 2019
State Disability Insurance (SDI):
None
State Labor Laws:
Minimum Wage - The Federal minimum rate applies
Termination Pay - Fired/Quit - next regular payday.
New Hire Reporting:
Employers must report hiring, rehiring, and return to work within 15 days on Form IA-W4 (Employee’s Withholding Allowance Certificate) to:
Centralized Employee Registry
PO Box 10322
Des Moines, IA 50306-0322
877-274-2580
800-759-5881 fax
To report online click here
Remit Withholding for Child Support to:
Iowa requires employers to submit child support payments electronically click here to register.
Phone (employers only) : (877) 274-2580
Reciprocal States:
Illinois