Iowa Business Compliance Checklist

Your guide to common state and federal deadlines, brought to you by Des Moines Bookkeeping & Payroll.

Stay Compliant with Confidence

Navigating state and federal requirements can be complex. At Des Moines Bookkeeping & Payroll, we help Iowa businesses stay ahead of deadlines every day. This checklist outlines common ongoing obligations to keep your business in good standing.

Disclaimer: This checklist provides general information. Requirements can vary based on your specific business structure, industry, and activities. Always consult official sources or a qualified professional for advice tailored to your situation. Let us help you navigate these complexities!

2025 Compliance Calendar

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Secretary of State Reporting

Biennial Report

Required to update registered agent, address, and other key company information.

Agency: Iowa Secretary of State (Fast Track Filing)
Frequency: Every 2 Years
Due Date: April 1st
  • LLCs, LPs, Nonprofits: Due in odd-numbered years (e.g., 2025, 2027)
  • Corporations: Due in even-numbered years (e.g., 2026, 2028)

Income Taxes

Federal & State Income Tax Returns

Annual filing of your business's income tax obligations.

Agency: IRS & Iowa Department of Revenue (IDR)
Frequency: Annually
Due Date: Varies by business structure (Commonly March 15th or April 15th, or the 15th day of the 4th month after your fiscal year-end)

Federal & State Estimated Tax Payments

Required quarterly payments if your business expects to owe taxes beyond withholdings.

Agency: IRS & Iowa Department of Revenue (IDR)
Frequency: Quarterly
Due Dates: Typically April 15, June 15, September 15, January 15

Sales & Use Tax (If Applicable)

Sales & Use Tax Return & Payment

Required if your business sells taxable goods or services in Iowa.

Agency: Iowa Department of Revenue (IDR) via GovConnectIowa
Frequency: Determined by tax liability:
  • Monthly (if annual tax ≥ $1,200)
  • Quarterly (if annual tax between $120 and $1,199.99)
  • Annually (if annual tax < $120)
Due Dates:
  • Monthly: Last day of the following month
  • Quarterly: Last day of the month following the quarter end
  • Annual: January 31 of the following year

Payroll Taxes & Reporting (If You Have Employees)

Federal Income Tax Withholding & FICA Deposits

Depositing federal taxes withheld from employee paychecks plus employer FICA contributions.

Agency: IRS via EFTPS (Electronic Federal Tax Payment System)
Frequency: Semi-weekly or Monthly (determined by tax liability during lookback period)
Due Date: Varies based on your assigned deposit schedule (check IRS guidelines)

Federal Quarterly Payroll Tax Return (Form 941)

Reporting federal income tax withheld and employer/employee FICA taxes.

Agency: IRS
Frequency: Quarterly
Due Dates: April 30, July 31, October 31, January 31

Iowa Income Tax Withholding Deposits

Depositing state income taxes withheld from employee paychecks.

Agency: Iowa Department of Revenue (IDR) via GovConnectIowa
Frequency: Semi-monthly, Monthly, or Quarterly (determined by withholding amount)
Due Date: Varies based on your assigned deposit schedule (check IDR guidelines)

Iowa Quarterly Withholding Return

Reporting Iowa income taxes withheld during the quarter.

Agency: Iowa Department of Revenue (IDR) via GovConnectIowa
Frequency: Quarterly
Due Dates: April 30, July 31, October 31, January 31

State Unemployment Insurance (SUI) Report & Tax

Reporting employee wages and paying state unemployment taxes.

Agency: Iowa Workforce Development (IWD) via myIowaUI
Frequency: Quarterly
Due Dates: April 30, July 31, October 31, January 31

Federal Unemployment (FUTA) Tax Deposits

Depositing federal unemployment taxes if quarterly liability exceeds $500.

Agency: IRS via EFTPS
Frequency: Quarterly (only if liability > $500 for the quarter)
Due Dates: April 30, July 31, October 31, January 31 (for the preceding quarter)

Federal Unemployment (FUTA) Annual Return (Form 940)

Annual reporting of federal unemployment taxes paid.

Agency: IRS
Frequency: Annually
Due Date: January 31 (or February 10th if all deposits were made on time)

Annual Wage Reporting (Forms W-2, W-3, 1099s, IA W-2/1099 Filing)

Providing annual wage and payment information to employees, contractors, and government agencies.

Agency: Social Security Admin (SSA), IRS, IDR
Frequency: Annually
Due Dates:
  • January 31: W-2s to employees; W-2/W-3 to SSA; 1099s to recipients/IRS (for NEC)
  • February 15: Iowa electronic W-2/1099 submission deadline

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Download a Printable Checklist

Keep this information handy! Download our free PDF version of the Iowa Business Compliance Checklist.

Overwhelmed by Compliance? We Can Help.

Des Moines Bookkeeping & Payroll offers reliable, local support for Iowa businesses. From bookkeeping and payroll to managing compliance deadlines, we handle the details so you can focus on running your business.

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