IOWA SALES TAX
FILING STATUSES

ANNUALLY if you remit less than $120 tax a year -- You will file one return for the calendar year.

QUARTERLY if you remit more than $120 but less than $6,000 tax per year ($30 - $1,500 per quarter) -- You will file a quarterly return at the end of each calendar quarter.

MONTHLY if you remit more than $6,000 but less than $60,000 tax per year ($500 - $5,000 per month) -- You will file deposits for each of the first two months of the calendar quarter; there is no monthly deposit for the third month of the quarter. For the third month, you will file the quarterly return with the payment for the balance of tax due for that quarter.

SEMI-MONTHLY if you remit more than $60,000 tax a year (more than $5,000 per month; more than $2,500 semi-monthly) -- You are required to file deposits twice each month electronically. You will also file the quarterly return.

IOWA WITHHOLDING TAX FILING STATUSES

QUARTERLY if you remit less than $6,000 tax per year (less than $1,500 per quarter) -- You will file a quarterly return at the end of each calendar quarter. You will also file the annual VSP reconciliation form.

MONTHLY if you remit $6,000 - $120,000 tax per year ($500 - $10,000 per month) -- You will file tax deposits for the first two months of quarter; there is no monthly deposit for the third month of the quarter. For the third month, you will file the quarterly return with the payment for the balance of tax due for that quarter. You will also file the annual VSP reconciliation form.

SEMI-MONTHLY if you remit more than $120,000 tax per year (more than $10,000 per month; more than $5,000 semi-monthly) -- You are required to file deposits twice each month and a quarterly return electronically. You will also file the annual VSP reconciliation form.