Iowa business compliance calendar: annual report, taxes, employer filings

Iowa business compliance calendar

What Iowa asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.

Registration and franchise filings

Entity	Filing	Fee	If missed
Corporations	Biennial report, by April 1 of even numbered years, with the Iowa Secretary of State	$60 ($45 online)	Administrative dissolution after continued failure
LLCs	Biennial report, by April 1 of odd numbered years, with the Iowa Secretary of State	$60 ($45 online)	Administrative dissolution after continued failure
Partnerships	Biennial report, by April 1 of odd numbered years, with the Iowa Secretary of State	$60 ($45 online)	Administrative dissolution after continued failure
Nonprofits	Biennial report, by April 1 of odd numbered years, with the Iowa Secretary of State	No fee	Administrative dissolution after continued failure

Taxes and employers

Corporate income tax: Yes. C corporations file a Iowa return by the 15th day of the fourth month after the year ends, with the Iowa Department of Revenue.
Personal income tax: Yes. S corporations and partnerships file a Iowa information return, and employers withhold state income tax.
Employers: Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
Sources: Iowa Secretary of State, Iowa Department of Revenue

All Iowa rules in the pack

Iowa biennial reportby April 1 of even numbered years
Iowa biennial reportby April 1 of odd numbered years
Iowa biennial reportby April 1 of odd numbered years
Iowa nonprofit biennial reportby April 1 of odd numbered years
Iowa charitable solicitation registration: not requiredwith no fixed date
Iowa corporate income tax returnby the last day of the 4th month after the fiscal year ends (the last day of April for a calendar year)
Iowa corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
Iowa pass through entity returnby the last day of the 4th month after the fiscal year ends (the last day of April for a calendar year)
Iowa personal income tax return with business incomeby April 30 each year
Iowa unemployment insurance wage reportby the last day of the 1st month after each quarter
Iowa annual withholding reconciliationby January 31 each year
Iowa sales tax returnby the 20th day of the 1st month after each quarter

Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

No account needed. Nothing is stored until you save it.