Electronic Submission of W-2s & 1099s · PDF fileO Form 1099-OID, Original Issue Discount O Form 1099-R, Distributions from Pensions, Annuities, Retirement or

Electronic Submission of W-2s & 1099s
Nicole Watson

Whats New?
O Businesses < 50 W-2s & 1099s O Delayed implementation for tax year 2017 O Give small businesses more time to comply.
O 2017 filing requirements the same as 2016.

Requirements for Tax Year 2017

Whats New?
Can IDR make filing easier?
O Working with software vendors O register and test software prior to the 1/31/2018 filing deadline.
O Guiding businesses required to file O Provide list of vendors who have completed testing O They offer software services for Iowa file formats. O 17 vendors so far
O Manual entry of W-2/1099 information is not available for tax year 2017.

Tax Year 2017 Filing Requirements
Who What Is it Required? Filing Due Date
Business with a withholding permit
Must file Verified Summary of
Payments (VSP) Yes 1/31/2018
Business with 50 or more W-2s with Iowa withholding
Must file W-2s Yes 1/31/2018
Business with fewer than 50 W-2s with Iowa
withholding May file W-2s No 1/31/2018
Business with a withholding permit or filing
though a bulk filer
May file 1099s or W-2Gs
No 1/31/2018

How should I prepare my file?
O Do it yourself O Do you have an ASCII programmer on staff? O If not, use a service provider.
O Service Providers O 17 vendors are currently registered O Vendors listed on the IDR website.
O Filing extensions: https://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statements
https://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statementshttps://tax.iowa.gov/webform/application-extension-time-file-iowa-w-2-wage-statements

Iowa Does Not Accept
O Other types of files (for example, PDFs scanned or created with any other software product).
O Paper W-2 wage statements and 1099 information returns.
O CD-ROMs; Cartridges; Flash drives; Floppy disks; Magnetic media; PDF files created at SSA website.

Does Iowa Participate in Combined Reporting?
O The SSA offers no Combined Reporting program for reporting W-2 wage statements to both the SSA and state revenue agencies.
O The IRS offers Combined Federal/State Filing program
(CF/SF) for reporting certain information returns to both the IRS and state revenue agencies. IDR does not participate in IRS program.

What is the plan for 1099s?
O 1099 filing is currently optional and available to O Any business registered with an Iowa withholding
permit O Any business using a bulk filer to submit a 1099 file
on their behalf
O The Department will not issue permits and Business eFile Numbers (BENs) for purposes of electronically filing 1099s or W-2s with no withholding.

1099s forms accepted
O Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
O Form 1099-C, Cancellation of Debt O Form 1099-DIV, Dividends and Distributions O Form 1099-G, Certain Government Payments O Form 1099-INT, Interest Income O Form 1099-K, Payment Card and Third Party Network Transactions O Form 1099-MISC, Miscellaneous Income O Form 1099-OID, Original Issue Discount O Form 1099-R, Distributions from Pensions, Annuities, Retirement or
Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Submitting Wage Statements and Information Returns

Upload a File
O Visit the Departments eFile & Pay web application at https://efilepay.idr.iowa.gov/iao_aaa/welcome.asp
O You need your business Business E File Number (BEN) to login.
https://efilepay.idr.iowa.gov/iao_aaa/welcome.asp

Upload a File
O If you are a Service Provider enter your BEN, not the BEN of your client.
O Verify that the BEN and Employer Legal Name match the information for the W-2 Wage Statement file you are about to upload.

Upload a File
O Enter the User ID and password.

Upload a File
O Select file type. Service providers select File for Client if uploading on behalf of a client.

Upload a File
O Click Upload New File to upload a W-2 file.

Upload a File
O Click the Choose File button to select the file to upload.

Upload a File
O Select the appropriate W-2 file for Iowa. In this example we are using IAW2-88771054-2016003.txt

Upload a File
O After you have selected your file, click the Upload button.

Upload a File
O After uploading the file click the Refresh button to update the information on the page. Page contents will not update automatically.

How Will I Know the Department Received my File?

Do I need authorization to upload my file to Iowa?
O Transmitters registered as Bulk Filers with the IDR must use their own eFile & Pay credentials to upload withholding returns, wage and tax statements, and information returns on behalf of their software subscribers.
O Payroll Service Providers registered as Bulk Filers with the
Iowa Department of Revenue must use their own eFile & Pay credentials to upload withholding returns, wage and tax statements, and information returns on behalf of their clients.

Do I need authorization to upload my file to Iowa?
Companies registered to file Iowa withholding returns O Use your existing eFile & Pay credentials
O Upload wage and tax statements and information returns
O Or use your software company to provide transmitter service.

Is a test file required?
O Software vendors: Testing is required.
O Software vendors (and commercial payroll service providers who develop their own software) are issued login credentials for use on an eFile & Pay test site hosted in a User Acceptance Test (UAT) environment after they register their product(s) with the Iowa Department of Revenue.
O Software customers: Testing is discretionary. Sample files may be uploaded through Iowas production eFile & Pay set to DEMO mode https://tax.iowa.gov/efile-pay.

W-2 or 1099 Results File O For each W-2 or 1099 file Iowa receives, Iowa posts a corresponding results
file, distinguished by the same filename as original W-2 file, but appended with results. e.g. IAW2-12345678-2017001results.txt
O Warning: If the results file doesnt appear, remember to click the REFRESH button.
O Large files take longer to process, delaying the results file.
O Extremely large files including errors may cause the system to time out. O Try uploading a smaller file in an effort to identify a common error. O Fix that error everywhere it occurs O Upload again.

Compressing files is optional
O IDR recommends compressing files O Reduces transmission time O Only compress one data file into a single zip archive file.
O Before zipping your file, name the original (unzipped file) according to the filename pattern described in 44-082.
O Archive filenames should match the original. O For example: IAW2-12345678-2018001.txt.zip; IAIR-12345678-
2018001.txt.zip

Resources

Resources
Visit the IDR website at https://tax.iowa.gov/
https://tax.iowa.gov/

Resources
A business can: O Apply for Extension of Time to File Iowa W-2 Wage Statements O Sign up for email updates on Electronic Filing of W-2 and 1099s O View step by step instructions regarding W-2 Wage Statement
File Upload Instructions
https://tax.iowa.gov/

Resources
A software vendor can: O Access technical file specifications in the Electronic Reporting of Wage
Statements and Information Returns 44-082 O Register with the Department with the 2017 IA W-2 1099 e-File Vendor
Registration F

Documents

Electronic Submission of W-2s & 1099s · PDF fileO Form 1099-OID, Original Issue Discount O Form 1099-R, Distributions from Pensions, Annuities, Retirement or