TAX YEAR 2026 · 1099-NEC & 1099-MISC
Iowa 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Iowa requirements →Iowa: what to know
Iowa requires NEC/MISC state copies only when Iowa income tax is withheld. Filing without withholding is optional. Iowa does not participate in CF/SF.
1099-NEC reporting
Only 1099-NEC documents containing Iowa withholding are required to be submitted to Iowa.
1099-MISC reporting
Only 1099-MISC documents containing Iowa withholding are required to be submitted to Iowa.
State filing method: GovConnectIowa electronic file or manual entry; CF/SF does not fulfill Iowa submission
Deadline guidance: February 15 following the tax year (verify weekend/holiday treatment for 2027).
Official source: Iowa Department of Revenue — File a W-2 or 1099 (GovConnectIowa) →
Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.