Iowa Department of Revenue eFile & Pay Help

The system automatically checks your computer's Internet browser to see if it is compatible with the Iowa eFile & Pay system. In order to use eFile & Pay, you must have Internet Explorer 5.0, 5.5, or 6.0, or Netscape 6.1, 6.2, or 7.0, or FireFox 1.0.

User ID and Password: Enter the 4-digit User ID assigned to you when you first used the system, or the User ID provided to you by your company's Business eFile administrator.

The first person in your business to use the system was given the number 0001 and automatically became the administrator.

Enter the Web Password you selected when you first used the system -- the one issued to you by your company's Business eFile administrator, or the latest one you created.

If you are the administrator, you will be given the option of going to "Forgotten your Password" help questions if you entered the wrong password. If you are locked out of the system, contact the Department.

If you are not the administrator and do not remember your User ID or Password, or you are locked out of the system, contact your company's Business eFile administrator.

You may try to enter your ID and Password again; however, entering incorrect information three times will lock you out of the system.

If you are the administrator, you will be given the option of going to "Forgotten Your Password" help questions if you entered the wrong Password. The link will ask for answers to the two hint questions you answered on the "Your Profile" screen. If you are locked out of the system, contact the Department.

If you are not the administrator and do not remember your User ID or Password, or you are locked out of the system, contact your company's Business eFile administrator.

Shown are the two questions you selected and answered on the "Your Profile" screen. Enter the answer you provided for each question and click on the CONTINUE button.

If you do not remember the answers you provided and get locked out of the system, please contact the Department at the numbers or e-mail address shown at the bottom of the screen for assistance.

BEN: 8-digit Business eFile Number assigned and mailed to you by the Iowa Department of Revenue. You will need this number each time you access eFile & Pay.

User ID: This is a 4-digit number assigned by the system. You will need to enter this number and your Password when logging into the system. The first user will be assigned User ID 0001.

Permit Number: Please enter any permit number assigned to your business by the Department. This is not the Business eFile Number you were assigned to access the eFile & Pay system. Please note: The examples below contain dashes (-); however, on the "Your Profile" screen, the permit number must be entered without dashes.

Example of Iowa Motor Fuel Restrictive Supplier Permit/License Number: 7-05-012345

Example of Iowa Motor Fuel Storage Facility (Terminal or Non-terminal) Permit/License Number: 7-14-012345

Example of Iowa Motor Fuel Transportation Permit/License Number: 7-15-012345

Tax Type associated with Permit Number above: For example, if you entered a withholding number, select Withholding from the drop-down menu. If you entered another tax permit, select that tax type from the drop-down menu.

Create a Web Password: Enter an 8-character Password that has at least one number. (Example: Sample01) Do not use your Business eFile Number or any portion of your Social Security Number, Federal Employer Identification Number (FEIN), or permit numbers as the Password.

You will use this Password in combination with the User ID number issued by the system whenever you use eFile & Pay in the future.

Confirm Web Password: Re-enter the Password exactly as you typed it in the prior box.

Create a Telephone Password: Enter an 8-digit Password that is all numbers. (Example: 12345678) NOTE: A telephone filing option is not available for Motor Fuel or LPG. However, the Profile screen still requires an entry on this line.

Select a Password Hint Question 1: Select any question from the drop-down menu.

Answer Password Hint Question 1: Enter the answer to the question you selected above. If you forget your password, this answer will allow you to access the system.

Select a Password Hint Question 2: Select any question from the drop-down menu. You may not use the same question you selected above.

Answer Password Hint Question 2: Enter the answer to the question you selected above. If you forget your password, this answer will allow you to access the system.

Contact Name: Enter your first and last name or the first and last name of another person in your company who will be a contact should there be questions about eFile & Pay transactions. Do not use commas between the names. Example: Jack Jones

Contact E-Mail Address: This is an optional field. The address entered may receive e-mail reminders of upcoming due dates, as well as e-mail confirmations of all filing and payment transactions performed on this system. This will include transactions filed by any other users you authorize to submit returns or payments for the company.

Contact Telephone Number: Enter the telephone number for the contact listed above. This number will be provided to other users you authorize to use the system should they forget their Password or User ID.

Exit: Clicking the EXIT button will take you out of the system without saving any entries made on this screen.

Continue: Clicking the CONTINUE button will save all entries made on this screen and proceed to the next step. If you are the administrator (User ID 0001) you will be taken to a summary screen presenting a portion of the profile information you entered. PLEASE PRINT THE SUMMARY SCREEN FOR FUTURE REFERENCE.

This screen is used to allow you to change the Password created for you by your company's administrator.

User ID Full Name: Enter your first and last name. Do not use commas between the names. Example: Jack Jones

Your E-mail Address: Use this field to update your e-mail address. You will only see this line if you are eligible to receive confirmation of filings and payment transactions. To be eligible, your company's administrator must grant you permission.

Change Web Password: Enter an 8-character Password that contains at least one number. (Example: Sample01) Do not use your Business eFile Number or any portion of your Social Security Number, Federal Identification Number, or permit numbers as the password.

Confirm Web Password: Re-enter the Password exactly as entered in the previous box.

Contact Name: If you have trouble with your User ID or Password, please contact the administrator within your company.

Contact E-Mail Address: This is the e-mail address for your company administrator who you should contact if you have any trouble with your User ID or Password.

Contact Telephone Number: This is the telephone number for your company administrator who you should contact if you have any trouble with your User ID or Password.

Exit: Clicking the EXIT button will take you out of the system without saving any entries made on this screen.

Continue: Clicking the CONTINUE button will save all entries made on this screen and proceed to the next step.

For security reasons, the system has locked out your access. To regain access, contact your business eFile & Pay administrator. The first person in your business to use the system was given the number 0001 and automatically became the administrator. The administrator can reset other user’s access if a lockout occurs by selecting the “Add/Edit Users” option on the MAIN MENU. This will take the administrator to the USER ADMINISTRATION screen where they will select the user who has been locked out. Once on the screen to “Edit User,” the Status must be changed from “Disabled” to “Active.”

Demo On/Off: By clicking this button, you may enter a demo of the system to allow you to see how it works. This option will allow you to practice how to use the system, test your data input or demonstrate the system to others.

No data entered will be saved while using the demo feature. To leave demo, click the Demo On/Off button again. When you exit, all entries will be deleted.

Select a tax type to file: Tax types shown in this section are those the Department shows existing for your business that are currently available for eFile & Pay return or payment transactions.

Add/Edit Users: This option will allow the administrator to add, disable or edit access rights to the eFile & Pay system for other users in your company.

Change a Profile: This option will allow you to update your personal profile.

File for your Clients: For selected entities, this option will allow you to file returns or payments for clients.

Make a Payment: This option will allow authorized users to make a payment for a previously eFiled return. See ePayment information.

Cancel a Payment: This option will allow authorized users to cancel an ePay transaction that was previously scheduled. Warehoused payments must be canceled by 4:00 p.m. Central Time at least one business day before the payment date. To cancel a payment on the same day it was initiated, the cancellation must be completed that same day by 3:00 p.m. Central Time.

Access to the following may be limited, based on the permissions granted by your administrator.

View Returns "e" History: This option will allow you to see a history of all returns submitted electronically using this system.

View Payments "e" History: This option will allow you to see a history of all payments made electronically using the ePay option provided by this system.

View Canceled Payments "e" History: This option will allow you to see a history of canceled ePay transactions.

This screen will allow the administrator to add, disable or edit the rights of an existing user.

"Do you want the user to receive Emails?" -- Be sure to click Yes if you do. If you type in an e-mail address without clicking Yes, the e-mail address will be rejected.

Use the drop-down menu to select the permit number for the return or payment you wish to file.

The numbers shown are those the Department has registered as active for the tax type you selected and for which you are authorized.

Back: Clicking on the BACK button will return you to the prior screen without saving any of the information on this screen.

Continue: Clicking on the CONTINUE button will save all information and take you to the next screen.

The terms "bulk filer" and "service provider" are used interchangeably to describe persons who perform tax reporting and paying services for multiple clients.

Single file online. At the eFile & Pay Web site, submit return/e-payment information online, one transaction at a time, much like taxpayers would file for themselves.

Web import (DWI). Again at the eFile & Pay Web site, submit a fixed length or delimited file of clients’ return/e-payment information by uploading a created file from your Microsoft browser. This option is explained in greater detail below.

Batch load. This method is now available. Batch load allows you to download a batch loader software tool which enables you to bulk load data through a standard HTTPS SSL secure process. Data is loaded from a standard ASCII text file formatted to your specifications as defined in this pdf file.

Service providers will need to be identified as such regardless of the method of filing used. The first step is to complete an Application to Become a Bulk Filer (pdf). Upon completion and submission of the application, the Department will register the applicant as a service provider. It could take up to 4 weeks to process the application. The Department will mail information on how to log in and set up to file for clients.

Service providers who already have a Business eFile Number (BEN) will use that same number to access eFile & Pay for purposes of filing on behalf of their clients. Once registered as a service provider, you will notice new options on the Main Menu: File For Your Clients and Cancel A Payment For Your Client.

Service providers who do not already have a BEN will be issued a unique 8-digit number. The Department will mail this BEN to the service provider. This number will be used for initial logon and account setup purposes, as well as being the access method for filing online.

The system also requires a permit number for initial logon into the system. If a service provider has any active Iowa permit number, that permit number will be used. Any service provider which does not have an active permit will be issued a permit number strictly for purposes of initial logon.

Initial Login
The first person to access the system using the service provider's BEN will be the administrator of the service provider's eFile & Pay account and will set up that account on the eFile & Pay Web site. The administrator will be assigned a user ID and will create a password for future use. The administrator can either use this ID and password to file for clients or can set up additional user accounts to allow other users to file for clients. At the time any registered user logs in, he or she will be given the option to "File for Your Clients."

Once the “File for Your Clients” link is selected, the user will have options to either file individual client transactions or upload client transaction files. Service providers have the ability to file monthly/semi-monthly deposits, quarterly returns, annual returns, and VSPs. Also, amended quarterly and annual returns and VSPs can be filed. (Amended deposits cannot be filed.)

Single File Online
If the "Third Party Filing/File Online" option is chosen, the Client’s eFile Number, Tax Type and Permit Number must be entered. This will then allow the service provider to enter information for that one client, just as the client might file on his or her own.

Upload a File
To define the file for Web Import (DWI) or Batch Loader, select the transaction to be filed (monthly/semi-monthly deposit, quarterly/annual return or VSP).

Obtaining Client BENs
Service providers need to provide the Business eFile Number (BEN) of each client at the time transactions are submitted. There are two ways to obtain the BENs of clients:

To request BENs for fewer than 50 clients, please contact the Department’s eFile Service Unit at:

To request BENs for 50 or more clients, you may submit a file of your clients to the Department’s Revenue Operations Division. The Department will return the registration status, BEN and current filing frequency for each registered client. Specific information on this file exchange is available here.

This screen defines the file. It can be either a fixed length file or a delimited file. The available delimiters are comma, semi-colon, pipe or tab.

The file format for the type of transactions to be filed is provided. A standard format for each transaction type is displayed. This standard format can be used as the basis to file returns or it can be customized by changing the sequence of the fields, eliminating optional fields or adding filler. Once the format is determined and saved by a user, that format will be presented to that user for future filings until such time as it is modified.

The file layout includes each field name and provides maximum field lengths, and an indication whether the field is required or optional. All fields except for the dollar fields (withholding amount through payment amount) must be of the maximum length. All required fields must be populated, even if zero.

All dollar fields must be whole dollars only, with the exception of the following fields, which can be defined as dollars only (No Implied Decimal) or dollars and cents (Implied Decimal). For both the Monthly/Semi-monthly and Quarterly/Annual screens, those fields are:

Client Business eFile Number. (Required) Must be a valid 8-digit number issued by the Department and must be valid for the permit number being supplied.

Client Permit Number. (Required) Must be a valid permit number. This number is either the 9-digit FEIN of the client, plus a 3-digit suffix, or is a temporary number generated by the Department until the permit holder obtains a permanent FEIN from the federal government.

Period End. (Required) Must be in the MM/DD/CCYY format prescribed. Month must be two digits. For example, May is 05, not 5. A period being filed must be a valid period for that taxpayer. (For example, a quarterly filer cannot file monthly deposits.) A monthly filer must file deposits for the first two months of a quarter, followed by a quarterly return. A semi-monthly filer must file six deposits (two for each month of the quarter) followed by a quarterly return. A monthly or semi-monthly deposit can be filed late, but only up to the due date of the quarterly return for that quarter. (For example, first quarter deposits can’t be filed after April 30.)

Less Credits. (Required) Dollars only, defined as a 10-digit field, but can only be nine, with the possibility of a negative sign. Credits taken are to be presented as a positive number. Credits claimed do not have to be itemized on the deposit, but must be itemized on the quarterly return. The four valid credits are defined on the quarterly return. An incorrect credit amount claimed on a prior deposit should be corrected on the quarterly return that will be filed for the period, not on the current deposit.

Balance Due. (Required) Dollars only. Withholding less Credits. Entries out of balance will be identified as an error.

Penalty. A 10% (failure to file timely) or 5% (failure to pay timely) penalty on the balance due should be included. This is an optional field. If penalty should be included, but isn’t, the transaction will be accepted, but penalty will be assessed either in the form of a billing of the deposit or included in a billing for the entire quarter.

Interest. Interest, at the proper rate, should be included where necessary, but like penalty is not required.

Total Amount Due. (Required) Balance due plus Penalty plus Interest. Entries out of balance will be identified as an error.

Payment Amount. The payment amount will usually be equal to Total Amount Due. However, a payment amount greater or less than Total Amount Due will be accepted.

Payment Date. The Payment Date can be any date from the current date up to and including the due date of the deposit. Any date beyond the due date for a timely payment will be identified as an error. If the Payment Date field is left blank, it will default to immediate payment. If a deposit is filed late, any payment made must be for the current date (or the date can be left blank).

Payment Method. (Required) Valid options are Z (zero tax due), E (electronic payment to be made with this transaction), M (a check will be mailed) or A (ACH credit or credit card payment will be made separately). The Payment Method must match the Amount Due. (For example, an amount due of zero can only have ‘Z’ as a valid option.)

Bank Account Type. Valid values are C (checking) and S (savings). If payment method is ‘E’, a ‘C’ or ‘S’ must be present. A value entered with any other payment method will be ignored.

Bank Routing Number. If Payment Method is ‘E’, the Bank Routing Number must be present. It must be nine digits and must be a valid bank routing number. An invalid number or a number other than nine digits will result in an error. A value entered with any Payment Method other than ‘E’ will be ignored.

Bank Account Number. Again, if Payment Method is ‘E’, the Bank Account Number must be present. Any numeric value from 3 – 17 digits will be accepted. A value entered with any Payment Method other than ‘E’ will be ignored.

Client Business eFile Number. (Required) Must be a valid 8-digit number issued by the Department and must be valid for the permit number being supplied.

Period End. (Required) Must be in the MM/DD/CCYY format prescribed. Month must be two digits. For example, March is 03, not 3. A period being filed must be a valid period for that taxpayer. (For example, an annual filer cannot file for a period other than the valid year end.)

Return Type. (Required) Valid values are O (Original) and A (Amended). Filing an amended return type when no original has been filed (and vice versa) will result in an error. For amended returns, report the correct amount in all fields, not the difference between the correct amount and what was reported.

Less Deposits. (Required) Dollars only, up to 10 digits. The net amount of deposits, debits, and overpayments carried forward from the prior quarter.

Less Credits. Dollars only, defined as a 10-digit field, but can only be nine, with the possibility of a negative sign. Credits taken are to be presented as a positive number, so the only time a negative would be presented is the rare situation where an incorrectly claimed credit on a prior quarterly return in the same calendar year is corrected and results in a negative value. The Credit amount cannot exceed the withholding amount for the quarter and must equal the sum of the individual credits/adjustments taken below.

NJC (New Jobs Credit). An employer properly registered and eligible to take this credit can enter a dollars only amount.

SJC (Supplemental Jobs Credit). An employer properly registered and eligible to take this credit can enter a dollars only amount.

ACE (Accelerated Career Education Credit). An employer properly registered and eligible to take this credit can enter a dollars only amount.

Other Credits. The Housing Assistance Credit and/or Targeted Jobs Tax Credit should be listed on the “Other Credits” line of the quarterly return. An employer properly registered and eligible to take these credits can enter a dollars only amount.

Adjustments. An error resulting from an incorrect amount of withholding having been entered on a prior quarterly return during the same calendar year can be corrected with either a positive or negative amount in this field. A positive amount will correct an overpayment in the prior quarter by reducing the amount due for the current quarter. A negative amount will correct an underpayment in the prior quarter by increasing the amount due for the current quarter. An adjustment for a quarter in a prior calendar year must be made by filing an amended quarterly return.

Total Credits. (Required) Dollars only, defined as a 10-digit field, but can only be nine, with the possibility of a negative sign. Again, this field must equal the net amount of credits and adjustments above.

Balance Due. (Required) Dollars only. Add Deposits and Total Credits together and subtract from the amount withheld. Entries out of balance will be identified as an error.

Penalty. A 10% (failure to file timely) or 5% (failure to pay timely) penalty on the balance due should be included when applicable. This is an optional field. If penalty should be included, but isn’t, the transaction will be accepted, but penalty will be assessed in the form of a billing for the quarterly return.

Interest. Interest, at the proper rate, should be included where necessary, but like penalty is not required.

Total Amount Due. (Required) Balance due plus Penalty plus Interest. Entries out of balance will be identified as an error.

Payment Amount. The payment amount will usually be equal to Total Amount Due. However, a payment amount greater or less than Total Amount Due will be accepted.

Payment Date. The Payment Date can be any date from the current date up to and including the due date of the return. Any date beyond the due date will be identified as an error. If the Payment Date field is left blank, it will default to immediate payment. If a return is filed late, any payment made must be for the current date (or the date can be left blank).

Payment Method. (Required) Valid options are Z (zero tax due), E (electronic payment to be made with this transaction), M (a check will be mailed) or A (ACH credit or credit card payment will be made separately). The Payment Method must match the Total Amount Due (For example, an Amount Due of zero can only have ‘Z’ as a valid option.)

Client Business eFile Number. (Required) Must be a valid 8-digit number issued by the Department and must be valid for the permit number being supplied.

Period End. (Required) Must be in the MM/DD/CCYY format prescribed. The Period End for a VSP can only be the end of the calendar year (12/31/20YY).

IA Withholding on W2s/1099s. (Required) Dollars only, up to nine digits. The total withholding on W2’s and 1099’s for the year.

Credits. (Required) Dollars only, up to nine digits. The total amount of credits eligible to be claimed for the tax year.

Withholding Payments. (Required) Dollars only, up to nine digits. The total amount of payments made for the year, less any debits or refunds issued.

Total Credits/Payments. (Required) Dollars only, up to nine digits. The figure entered here must equal the sum of Credits plus Withholding Payments or it will result in an error.

Return Type. (Required) Valid values are O (Original) and A (Amended). Filing an amended return type when no original has been filed (and vice versa) will result in an error.

Performs basic edits on the first 10 records in the file. It will assist in determining that the file’s field sequence is the same as what was defined and that the fields are formatted properly. The file is not "submitted" at this point and can be pulled back, corrected and uploaded again. The goal is to receive the message "Record is Valid" so that you know your file is capable of being transmitted.

Once the file is submitted, any transactions with errors will be identified with error codes. Click on the error code to determine the cause of the error. All valid transactions will be considered filed. Transactions with errors cannot be accepted until all errors are corrected. Although a transaction may be valid, it is not necessarily accurate.

IMPORTANT: Each valid transaction will be provided with a unique 10-digit confirmation number. The confirmation numbers can be viewed and saved on the View Results screen. There will be no other acknowledgement sent.

IMPORTANT: The complete file results must be saved when received if desired for future reference. There is no option to view results of previous job submissions after leaving the DWI Results screen.

Every employer who maintains an office or transacts business in Iowa and who is required to withhold Federal income tax on any compensation paid to employees for services performed in Iowa is required to withhold Iowa individual income tax from that compensation. (An exception exists for wages paid to Illinois residents covered under the Iowa/Illinois Reciprocal Agreement.)

Every employer is required to file returns for each period, even if compensation was not paid during a period.

Semi-Monthly deposits for the first 15 days of a month are due on or before the 25th of that month; returns for the last half of the month are due on or before the 10th of the following month.

Monthly deposits are due on or before the 15th day of the month following the month the tax was withheld.

Quarterly returns are due on or before the last day of the month following the end of the quarter.

Annual returns are due on or before the last day of the month following the end of the year.

Employers must file a Verified Summary of Payments Report (VSP) on or before the last day of February of the year following the withholding of Iowa income tax from wages and other income payments.

If a due date falls on a weekend or holiday, the return is due the next business day.

Supplemental Wages: State income tax withholding is required from supplemental wage payments. This includes a payment of a bonus, overtime pay, commission or other special wage payments which are in addition to an employee's regular wages for a payroll period. If an employer chooses to use a flat percentage rate to determine the amount of Federal withholding, a rate of 6% is to be used to withhold Iowa income tax.

Pensions, Annuities, Deferred Compensation and Other Non-Wage Income: State income tax withholding is required from payments of pensions, annuities and other non-wage incomes made to residents of Iowa if Federal income tax is being withheld from the payments.

However, Iowa income tax is not required to be withheld from pensions, annuities and deferred compensation paid to a nonresident of Iowa.

The Iowa tax must be withheld one of two ways: (1) a flat 5% rate or (2) methods prescribed in the Iowa withholding tax guide.

A partial pension exclusion applies to retirement incomes of disabled persons, persons 55 years old or older, and a surviving spouse or other survivor of a qualified individual.

Withholding is not required if the monthly distribution is $500 or less or if the total distribution for the year is $6,000 or less if the payee meets the criteria for the partial pension exclusion. An IA
W-4P withholding certificate, on which recipients indicate their pension exclusion amount, is available for use by payers of pensions, annuities, deferred compensation, incomes from individual retirement accounts, and other retirement income. Contact our Department for more information on the pension/retirement income exclusion and to request withholding certificates.

Payers who withhold Iowa income tax from both employee wages and from pensions, annuities, or other non-wage payments should include the total of all Iowa tax withheld for the period on the same withholding tax return. It does not matter if the tax is withheld from wage or non-wage payments, as long as it is under the same Federal ID Number.

Gambling Winnings: Withholding of 5% for Iowa residents and non-residents is required as follows. Slot machine winnings: more than $1,200. Winnings from paramutuel wagering: more than $1,000. Lottery, games of skill or chance, or raffles: more than $600.

Film or Television Production in Iowa: Non-residents employed in film or television production in Iowa are not subject to withholding on wages earned from the activity if their employer has applied to the Department for exemption from withholding of Iowa income tax. The application must include the non-resident employees' names, permanent mailing addresses, Social Security numbers, and estimated amounts they are to be paid.

Agricultural Workers: Generally, Iowa income tax is required to be withheld from wages paid to agricultural workers in the same circumstances that Federal income tax is required to be withheld, unless a worker claims tax exempt status.

Employees in Interstate Commerce: Employees covered under the Amtrak Reauthorization and Improvement Act of 1990 (PL101-322) who work in two or more states should have state income tax withheld by the state of residence only.

Confidentiality: State tax information may be disclosed only to other tax officials for tax administration purposes.

The options displayed correspond to the periods for which the Department shows this entity being eligible to file. If you believe you need to file for a period that is not shown, please contact the Department at the phone numbers or email address provided at the bottom of the screen.

If a negative amount needs to be entered on a particular line, please place a minus sign ( - ) in front of that amount on the line. NOTE: Negative amounts are not allowed as entries in most areas of the eFile & Pay system.

Line 1:
Total Tax Withheld This Period - Enter the total Iowa tax withheld for this period. If none, enter zero.

Line 2:
Less Credits - Enter the total of any NJC - New Jobs Credit, SJC - Supplemental Jobs Credit, ACE - Accelerated Career Education Credit, HAC - Housing Assistance Credit, and/or Targeted Jobs Tax Credit for this period. If none, enter zero.

Iowa Credits From Withholding:

An industry that has entered into a Chapter 260E agreement with a community college for new jobs training can take a credit from withholding for the costs of a training project. This New Jobs Credit is noted as "NJC."

In addition, an eligible business as defined in Iowa Code section 15.239 or an eligible business in an enterprise zone may enter into an agreement with a community college for a Supplemental New Jobs Credit from withholding for an additional job training project. The employer may take a credit against the withholding payment due for all employees equal to, but not to exceed, 1-1/2% of the gross wages paid to employees participating in the additional job training project. This Supplemental Jobs Credit may be in addition to the New Jobs Credit mentioned above and is noted as "SJC."

The Accelerated Career Education Program is an agreement between an employer and a community college under Chapter 260G with a credit of up to 10% of the gross program job wage. The Accelerated Career Education Program is noted as "ACE."

In lieu of the Supplemental Jobs Credit, a business in an enterprise zone may provide a housing assistance program for employees in qualified new jobs who rent or buy housing within the enterprise zone. The employer may take a credit against the withholding payment due for all employees equal to, but not to exceed, 1-1/2% of the gross wages paid to employees participating in the housing assistance program. The amount of the credit must be deposited in a housing assistance fund. The Housing Assistance Credit should be taken under "Other Credits."

The Targeted Jobs Tax Credit is available to employers that created targeted jobs in an urban renewal area and that enter into a withholding agreement with pilot project cities approved by the Iowa Department of Economic Development. A credit equal to 3% of the gross wages paid to employees under the withholding agreement can be taken on the Iowa withholding tax return. The employer shall remit the amount of the credit to the pilot project city.

Line 3:
Balance Due - The amount on Line 1 minus the amount on Line 2. This will be automatically calculated by the system.

Are you filing the return late but have 90% of the tax paid by the due date? You do not owe any penalty.

Are you filing the return late and do not have 90% of the tax paid by the due date? You owe 10% of the tax not paid by the due date.

Did you file your return on time but did not pay 90% of the tax by the due date? You owe 5% of the tax not paid by the due date.

Line 6:
Total Amount Due - The total of Lines 3, 4, and 5. Automatically calculated by the system.

Line 1:
Total Tax Withheld This Quarter - Enter the total Iowa tax withheld for this quarter. If none, enter zero.

Line 2:
Less Monthly Deposits - Enter the amount of any withholding tax already deposited for the quarter. Include any credit carry forward amount on this line. Do not include any penalty and/or interest paid. If none, enter zero.

Line 3:
Less Credits/Adjustments - Enter the total of any adjustments and/or credits for this quarter. If none, enter zero.

Adjustments: An error resulting from an incorrect amount of withholding having been entered on a prior quarterly return during the same calendar year can be corrected with either a positive or negative amount on this line. A positive amount will correct an overpayment in a prior quarter by reducing the amount due for the current quarter. A negative amount will correct an underpayment in a prior quarter by increasing the amount due for the current quarter. Adjustments needed for quarters in a prior calendar year must be made by filing an amended quarterly return.

Credits are NJC - New Jobs Credit, SJC - Supplemental Jobs Credit, ACE - Accelerated Career Education Credit, HAC - Housing Assistance Credit, and/or Targeted Jobs Tax Credit for this period. The Housing Assistance Credit and/or Targeted Jobs Tax Credit should be listed on the “Other Credits” line of the quarterly return.

Line 4:
Balance Due - The amount on Line 1 minus the amounts on Lines 2 and 3. This will be automatically calculated by the system.

Are you filing the return late but have 90% of the tax paid by the due date? You do not owe any penalty.

Are you filing the return late and do not have 90% of the tax paid by the due date? You owe 10% of the tax not paid by the due date.

Did you file your return on time but did not pay 90% of the tax by the due date? You owe 5% of the tax not paid by the due date.

Line 7:
Total Amount Due - The total of Lines 4, 5, and 6. Automatically calculated by the system.

Line 1:
Total Tax Withheld This Quarter - Enter the correct total Iowa tax withheld for this period. If none, enter zero.

Line 2:
Less Monthly Deposits - Enter the correct amount of any withholding tax already deposited for the quarter. Include any credit carry forward amount on this line. Do not include any penalty and/or interest paid. If none, enter zero.

Line 3:
Less Credits/Adjustments - Enter the total of any adjustments and/or credits for this quarter. If none, enter zero.

Iowa Credits From Withholding:

Line 4:
Balance Due - The amount on Line 1 minus the amount on Lines 2 and 3. This will be automatically calculated by the system.

Line 5:
Penalty - Depending on the specific circumstances of the filing of the original return, you may or may not owe a penalty. If you owe additional tax, you can either calculate any penalty you think you might owe and enter it here, or the Department will calculate that amount and bill you.

Are you filing the return late but have 90% of the tax paid by the due date? You do not owe any penalty.

Are you filing the return late and do not have 90% of the tax paid by the due date? You owe 10% of the tax not paid by the due date.

Did you file your return on time but did not pay 90% of the tax by the due date? You owe 5% of the tax not paid by the due date.

Line 7:
Total Amount Due - The total of Lines 4, 5, and 6. Automatically calculated by the system.

Line 1:
Total Tax Withheld This Year - Enter the total Iowa tax withheld for the year. If none, enter zero.

Line 2:
Less Monthly Deposits - Enter the amount of any withholding deposits made for the year. Include any credit carry forward amount on this line. Do not include any penalty and/or interest paid. If none, enter zero.

Line 3:
Less Credits - Enter the total of any credits for the year. This includes NJC - New Jobs Credit, SJC - Supplemental Jobs Credit, HAC - Housing Assistance Credit, and/or ACE - Accelerated Career Education Credits for this period. If none, enter zero.

Iowa Credits From Withholding:

Line 4:
Balance Due - The amount on Line 1 minus the amounts on Lines 2 and 3. This will be automatically calculated by the system.

Are you filing the return late but have 90% of the tax paid by the due date? You do not owe any penalty.

Are you filing the return late and do not have 90% of the tax paid by the due date? You owe 10% of the tax not paid by the due date.

Did you file your return on time but did not pay 90% of the tax by the due date? You owe 5% of the tax not paid by the due date.

Line 7:
Total Amount Due - The total of Lines 4, 5, and 6. Automatically calculated by the system.

Line 1:
Total Tax Withheld This Year - Enter the correct total Iowa tax withheld for the year. If none, enter zero.

Line 2:
Less Monthly Deposits - Enter the correct amount of any withholding deposits made for the year. Include any credit carry forward amount on this line. Do not include any penalty and/or interest paid. If none, enter zero.

Line 3:
Less Credits - Enter the correct total of any credits for the year. This includes NJC - New Jobs Credit, SJC - Supple