Iowa Sales Tax Filing Statuses
Annually
- Less than $120 tax a year
- File one return for the calendar year
- Due no later than January 31following each calendar year
Quarterly
- More than $120 but less than $6,000 tax per year ($30 - $1,500 per quarter; $10 - $500 per month)
- File a quarterly return at the end of each calendar quarter
- Due by the last day of the month following each calendar quarter
Monthly
- More than $6,000 but less than $60,000 tax per year ($500 - $5,000 per month)
- File deposits for each of the first two months of the calendar quarter
- Due by the 20th of the following month
- No monthly deposit for the third month of the quarter
- For the third month, file the quarterly return with the payment for the balance of tax due for that quarter.
- Due by the last day of the month following each calendar quarter
Semi-monthly (electronic payment required)
- More than $60,000 tax a year (more than $5,000 per month; more than $2,500 semi-monthly)
- Required to file deposits twice each month electronically
- 1st deposit - for the period from the 1st through the 15th; due on the 25th of that month
- 2nd deposit - 16th through the end of the month; due on or before the 10th day of the following month
- A deposit is not required for the final (6th) semi-monthly period of each quarter
- Also file the quarterly return
- Return and last (6th) deposit of quarter - due by the last day of the month following each calendar quarter
- NOTE: the first semi-monthly deposit for the following quarter is due before the final (6th) deposit for the preceding quarter
- Return and last (6th) deposit of quarter - due by the last day of the month following each calendar quarter
Retailer's Use Tax Filing Statuses
Annually
- Less than $120 tax a year
- File one return for the calendar year
- Due no later than January 31following each calendar year
Quarterly
- Less than $1,500 tax a month
- File a quarterly return at the end of each calendar quarter
- Due by the last day of the month following each calendar quarter
Monthly
- More than $1,500 tax a month
- File deposits for each of the first two months of the calendar quarter
- Due by the 20th of the following month
- No monthly deposit for the third month of the quarter
- For the third month, file the quarterly return with the payment for the balance of tax due for that quarter.
- Due by the last day of the month following the calendar quarter
Consumer's Use Tax
Annually
- Less than $120 tax a year
- File one return for the calendar year
- Due no later than January 31following each calendar year
Quarterly
- More than $120 tax a year
- File a quarterly return at the end of each calendar quarter
- Due by the last day of the month following each calendar quarter
Withholding Tax Filing Statuses
Quarterly
- Less than $6,000 tax per year (less than $1,500 per quarter; less than $500 per month)
- File a quarterly return at the end of each calendar quarter
- Due by the last day of the month following each calendar quarter
- Also file the annual VSP reconciliation form
- Due by February 28 of the following year
Monthly
- $6,000 - $120,000 tax per year ($500 - $10,000 per month)
- File tax deposits for the first two months of each calendar quarter
- Due by the 15th of the following month
- No monthly deposit for the third month of the quarter
- For the third month, file the quarterly return with the payment for the balance of tax due for that quarter
- Due by the last day of the month following each calendar quarter
- Also file the annual VSP reconciliation form
- Due by February 28 of the following year
Semi-monthly
- More than $120,000 tax per year (more than $10,000 per month; more than $5,000 semi-monthly)
- Required to file deposits twice each month electronically
- 1st deposit - for the period from the 1st through the 15th; due on the 25th of that month
- 2nd deposit - 16th through the end of the month; due on or before the 10th day of the following month
- Must make a total of 6 semi-monthly deposits each quarter
- The 6th payment is due on the 10th day of the month following the end of the quarter
- All six payments should be made before filing the withholding quarterly return
- Required to file quarterly return electronically
- Due no later than the last day of the month following the end of the quarter
- If the six deposits were made correctly, no balance due with the quarterly return
- May make an additional payment with the quarterly return, if needed
- Also file the annual VSP reconciliation form
- Due by February 28 of the following year