Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 46 - Withholding › Rule 701-46.3 - Forms, Returns and Reports

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Employer registration.
Every employer or payer required to
				deduct and withhold Iowa income tax must register with the department of
				revenue by filing an "Iowa Business Tax Registration Form." The form shall
				indicate the employer's or payer's federal identification number. If an
				employer or payer has not received a federal employer's identification number,
				the department will issue a temporary identification number. The employer or
				payer must notify the department when the federal employer identification
				number is assigned.
When initial payment of wages subject to Iowa withholding tax
				  occurs late in the calendar quarter, or before the employer's or payer's
				  federal employer's identification number is assigned by the Internal Revenue
				  Service, the Iowa business tax registration form shall be forwarded along with
				  the first quarterly withholding return. The responsible party(ies) shall be
				  listed on the form.
If an employer deducts and withholds Iowa income tax but does
				  not file the Iowa business tax registration form, the department may register
				  the employer using the best information available. If an employer uses a
				  service provider to report and remit Iowa withholding tax on behalf of the
				  employer, the department may use information obtained from the service provider
				  to register the employer if an Iowa business tax registration form is not
				  filed. This information would include, but is not limited to, the name,
				  address, federal employer's identification number, filing frequency,
				  withholding agent and responsible party(ies) of the employer.
(2)
Allowance certificate.
a.
General rules.
On or
				before the date on which an individual commences employment with an employer,
				the individual shall furnish the employer with a signed Iowa employee's
				withholding allowance certificate (IA W-4) indicating the number of withholding
				allowances which the individual claims, which in no event shall exceed the
				number to which the individual is entitled. The employer is required to request
				a withholding allowance certificate from each employee. If the employee fails
				to furnish a certificate, the employee shall be considered as claiming no
				withholding allowances. See subrule 46.3(4) for information on Form IA W-4P
				which is to be used by payers of pensions, annuities, deferred compensation,
				individual retirement accounts and other retirement incomes.
The employer must submit to the department of revenue a copy
				  of a withholding allowance certificate received from an employee if:
(1) The employee claimed more than a total of
				22 withholding allowances, or
(2)
				The employee is claiming an exemption from withholding and it is expected that
				the employee's wages from that employer will normally exceed $200 per week.
Employers required to submit withholding certificates should
				  use the following address:
Iowa Department of Revenue
Compliance Division
Examination Section
Hoover State Office Building
P.O. Box 10456
Des Moines, Iowa 50306
The department will notify the employer whether to honor the
				  withholding certificate or to withhold as though the employee is claiming no
				  withholding allowances.