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Iowa online Form W-9: What You Should Know
Taxation and the Iowa Dept. of Taxation Electronic Filing Requirements Electronic filing requirements are found in Iowa Code Ann. § 63-9A-2. A completed Form W-2 (PDF) for an individual or a Form W-3 (PDF) for an individual and/or a separate statement (Signed, Notarized by Signature) stating the individual's social security number or taxpayer identification number (SSN) must be filed and a completed Certificate of Registration (Form W-4C) for a financial institution must be filed and a completed Certificate of Tax Responsibility (Form W-2CR) for an individual must be filed electronically by the taxpayer or business entity at the following rates with a timely filing fee of 9.20, no penalty if filing electronically and no requirement that a tax return be filed. If paper tax forms are to be filed, they must be postmarked within six (6) months preceding the close of the tax year within a reasonable period of time after the end of the tax year. The following are the electronic filing requirements: Form W-2 (PDF) of a corporation or a partnership for the tax year immediately preceding the tax year in which the individual filed the individual tax return. Form W-4C of a financial institution for a tax year immediately preceding the tax year in which the individual filed an individual tax return. In addition, if the financial institution is the entity for which Form W-2 is issued, the financial institution must file Form W-6, Electronic filing of a Form W-4C, with Form W-4C as part of the individual's or business entity's Form 1099-MISC. Form W-8 of a financial institution for a tax year immediately preceding the tax year in which the individual filed the individual tax return. If in any year you have to file a Form W-8, you'll need to file Form 1099-MISC with the Form W-8. For example, if you're required to file a Form W-2, you need to file Form 1099-MISC with Form 1099-MISC, if applicable to your situation. Form W-2 (PDF) of the business entity; Form W-4C of the individual, or Form W-7 of the business entity; and Form W-9 of the financial institution.