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Iowa State Tax Information

Looking for Iowa state tax information? We provide the latest resources on state tax, unemployment, income tax and more.


Iowa Department of Revenue

Iowa Workforce Development


Withholding Requirements:

  • Register as employer by filing Form 60-0126 (Report to Determine Liability) or by clicking here
  • Employee Withholding Allowance Certificate - IA-W4
  • Withholding Method = formula
  • Supplemental Rate = Withhold as for federal, withhold at 6% if flat rate is used for federal.

Local Taxes:


State Unemployment Insurance (SUI):

Report quarterly wages and contributions by clicking here and using the eFile & Pay System:

Benefit ratio formula

Wage base is $30,600 for 2019 and $29,900 for 2018 

Rates range from 0.0% to 7.5% for 2019

New employers use 1.0% for 2019

New construction employers use 7.5% for 2019

State Disability Insurance (SDI):


State Labor Laws:

Minimum Wage - The Federal minimum rate applies

Termination Pay - Fired/Quit - next regular payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 15 days on Form IA-W4 (Employee's Withholding Allowance Certificate) to:

Centralized Employee Registry
PO Box 10322
Des Moines, IA 50306-0322
800-759-5881 fax

To report online click here

Remit Withholding for Child Support to:

Iowa requires employers to submit child support payments electronically click here to register.


Phone (employers only):(877) 274-2580

Reciprocal States:



For paycheck calculation visit the Iowa Paycheck Calculator of PaycheckCity. is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Iowa state tax, articles, federal tax information and state tax information.

TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.