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!!!IOWA State Annual and Quarterly Wage and Tax Reporting - IOWA

!!Set Up
This document contains abbreviated set up requirements for the State of Iowa only.  Please refer to the general document [Tax Reporting - US General] for other setup procedures that may also be required.

!IDGV - State Registration
*The [IDGV Definition|IDGV#DefinitionTab] tab must be set up for ‘State Registration’ for State/Province: Iowa.
*The [IDGV Variables|IDGV#VariablesTab] tab must be set up for ‘State Registration’ for the State of IA.  
* The ‘W2 State Media Filing’ must also be setup with value  of ‘01’ to generate the IA State magnetic media file for Iowa State which includes the Federal wage records ('RW').

!!State File Procedures
*The State of Iowa Department of Revenue accepts filing of W-2s via magnetic media using the EFW2 format.
*Records required are: Code RA, RE, RW, RS, RT, RV and RF.  RO and RU record codes are optional.
*The State of Iowa requires the IA state account number to be filed on the Code RE record, therefore [RPYEU] must be run to generate IA State File for its own state.  [IDGV] must be set up as follows:
**For State Registration of Iowa, the 'W2 STATE MEDIA FILING' IDGV Variable must be set to "2".  The State of Iowa requires its own file.  Do not include other State information in the State file.


!!State SUI Wage File Procedures
*The State of Iowa Department of Revenue accepts filing of Quarterly UI wages via magnetic media using the .csv file format.
*If the standard IDIF file definition 'HL$US-QTR-IA2018' is used, then the Pay Element 'SUI WAGES' must exist and contain the Employee wages.

!!!Annual W2 Wage Reporting for State – EFW2 File Format
[RPYEU] must be run with the following report parameters and filters defined to generate the Iowa State file information:

\\
__RPYEU Report Parameters__
|Annual Form Code|Mandatory.  \\Annual Form Code HL$US-W2-20YY, defined on the IDFDV form. \\NOTE: Always use the current year form code.  __DO NOT__ use a prior year form code as the Identifiers may be obsolete.
|Period Type|Mandatory. Defines the period type.  Enter "Year" for Annual reporting and "Quarter" for quarterly reporting.
|Period End Date|Mandatory.  Defines the end date of the reporting period.
|Media Format|Mandatory.  Defines the Federal file format for SSA reporting (includes 'RW' and 'RS' records).
|Directory Name| Mandatory.  Defines the name of the government Magnetic Media file.  Must be defined or an output file will not be produced
|Media File Name|Mandatory.  Defines the media file name of the data being uploaded.  Must be defined or an output file will not be produced

|RPYEU Report Filters__
|Select State: Iowa, USA 


!!State Magnetic Media Reporting – EFW2 Format

!Record Name: Code RA – Submitter Record (Same as the Federal Code RA)
[{InsertPage page='W2_EFW2_RECORD_RA'}]
\\ 
!Record Name: Code RE – Employer Record (Same as the Federal Code RE)
[{InsertPage page='W2_EFW2_RECORD_RE'}]
\\ 

!Record Name: Code RW - Employee Wage Record (Same as Federal Code RW)
[{InsertPage page='W2_EFW2_RECORD_RW'}]


!Record Name: Code RO - Employee Wage Record (Optional for State Quarterly Reporting)
[{InsertPage page='W2_EFW2_RECORD_RO'}]


!Record Name: Code RS - State Wage Record (Same as Federal Code RS, except as noted)
||Column||Description||Source
|1-2|Record Identifier|Constant "RS"
|3-4|State code, appropriate FIPS postal numeric code|Iowa is code "19".  \\Derived from the State being reported, from [IDFDV] sequence 7000
|5-9 IA|Taxing Entity Code|Not required for Iowa reporting. Fill with blanks
|10-18|Social Security Number|Enter the employee's SSN.  If no SSN is available, enter zeros. \\Derived from the ‘W2-EE-SSN’ [IDFDV] Field Identifier.
|19-33|Employee First Name|Enter the employee's first name. Left justify and fill with blanks. \\Derived from [IDFDV] W2-EE-FIRST-NAME Field Identifier
|34-48|Employee Middle Name or Initial|Enter the employee's middle name or initial, if applicable. Left justify and fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-MIDDLE’
|49-68|Employee Last Name|Enter the employee's last name. Left justify and fill with blanks. \Derived from [IDFDV] Field Identifier: ‘W2-EE-LAST-NAME’
|69-72|Employee Suffix|Enter the employee's alphabetical suffix, if applicable. Left justify and fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-SUFFIX’
|73-94|Employee Location Address|Enter the employee's location address. Include suite, room number, etc. Left justify and fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-LOCN-ADDR’
|95-116|Employee Delivery Address|Enter the employee's delivery address. Left justify and fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-DELIV-ADDR’
|117-138|Employee City|Enter the employee's city. Left justify and fill with blanks.\\ Derived from [IDFDV] Field Identifier: ‘W2-EE-CITY’
|139-140|Employee State Abbreviation|Enter the employee's State postal abbreviation. Left justify and fill with blanks. For a foreign address, fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-STATE’
|141-145|Employee ZIP Code|Enter the employee's zip code. For a foreign address, fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP’
|146-149|Employee ZIP Code Extension|Enter the employee's four-digit zip code extension. If not applicable, fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP-EXT’
|150-154|Blank|Fill with blanks
|155-177|Employee Foreign State/Province|Derived from [IDFDV], Field Identifier: ‘W2-EE-F-STATE’ (seq 2660)
|178-192|Employee Foreign Postal Code|Derived from [IDFDV], Field Identifier: ‘W2-EE-F-POSTAL’ (seq 2670)
|193-194|Employee Country Code|Derived from [IDFDV], Field Identifier: ‘W2-EE-COUNTRY’ (seq 2680)
|195-242 IA|Not required for Iowa reporting|Fill with blanks
|243-247 IA|Applies to Quarterly Unemployment Reporting|Fill with blanks
|248-267 IA|State Employer Account Number|Enter the 12-digit Iowa Withholding Permit Number assigned by the Iowa Department of Revenue.  Right justify and zero fill. \\ Derived from [IDFDV], Field Identifier: ‘W2-STATE-REGIST’ for the reporting State\\  \\When RPYEU is run, if the Media Format = ‘State SUI File Format’, then this field contains the SUI Registration Number from [IDGV] for the SUI Registration of the State
|268-273|Blank|Fill with blanks

;Location 274 to 337: Apply to Income Tax Reporting

If the user defined ‘Period Type’ = ‘Quarter’ or ‘Year’, then Location 274 to 337 will be filled.
||Column||Description||Source
|274-275|State code|FIPS (Federal Information Processing Standard) postal numeric code\\System Derived from the State being reported (Example: Iowa is ‘19’)
|276-286|State Taxable Wages|Derived from [IDFDV], Field Identifier: ‘W2-ST-WAGE-HOME’(7020) and ‘W2-ST-WAGE-WORK’ (7030)
|287-297|State Income Tax Withheld|Derived from [IDFDV], Field Identifier: ‘W2-ST-TAX-HOME’ (7040) and ‘W2-ST-TAX-WORK’ (7050)
|298-307|Various|Not required for Iowa reporting.  Fill with blanks
|308 IA|Tax Type Code|Not required for Iowa reporting. Fill with blanks
|309-319 IA|Local Taxable Wages|Not required for Iowa reporting. Fill with zeroes
|320-330 IA|Local Income Tax Withheld|Not required for Iowa reporting. Fill with zeroes
|331-337 IA|State Control Number|Not required for Iowa reporting. Fill with 
|338-412|Supplemental Data 1|Not required for Iowa reporting. Fill with blanks
|413-487|Supplemental Data 2|Not required for Iowa reporting. Fill with blanks
|488-512|Blank

;Multiple Code RS records: Multiple code RS records are generated for an employee if there are applicable county, city or school district tax information to be reported for a State.  In this case, the State wages and tax will be zero for the subsequent code RS records.


!Record Name: Code RT - Total Record (Same as Federal Code RT)
[{InsertPage page='W2_EFW2_RECORD_RT'}]


!Record Name: Code RU - Total Record (Optional for State Quarterly Reporting)
[{InsertPage page='W2_EFW2_RECORD_RU'}]


!Record Name:  Code RV – State Total Record (required for State of Iowa)
||Column||Description||Source
|1-2|Record Identifier|Constant "RV"
|3-9|Number of Iowa RS records|Enter the total number of State of Iowa RS records reported since the last RE record. Right justify and zero fill.
|10-24|Iowa Wages, Tips and Other Compensation|Enter the sum amount of all State of Iowa RS records reported since the last RE record. Right justify and zero fill.
|25-39|Iowa Income Tax Withheld|Enter the sum amount of all State of Iowa RS records reported since the last RE record. Right justify and zero fill.
|40-47|Employer's BEN number|Business eFile Number, if applicable.  May be zero if no Iowa tax was withheld and no Iowa permit was provided in the RS records.
|48-57|Iowa Confirmation Number|Not required for Iowa reporting. Enter zeros
|58-512|Blank|Fill with blanks

!Record Name: Code RF - Final Record (Same as Federal Code RF)
[{InsertPage page='W2_EFW2_RECORD_RF'}]

 
!!State Quarterly UI Wage Reporting – .CSV File Format
[UEEF] must be run with the following report parameters defined to generate the Iowa State Quarterly file information in the .CSV format.  \\ 

||Parameter||Description||Source
|As Of Date|Enter the quarter end date, such as 30-Jun-20YY
|Interface Format Code|Use the annual supplied form code, such as 'HL$US-QTR-IA20YY'. The 'Variables' need to be entered on this form code for specific use in the installation.
|Directory Name| Mandatory.  Defines the name of the government Magnetic Media file.  Must be defined or an output file will not be produced
|Media File Name|Mandatory.  Defines the media file name of the data being uploaded.  Must be defined or an output file will not be produced


!!Quarterly UI Wage Magnetic Media Reporting - .CSV File Format

||Column||Description||Source
|1|Sequence Number|Maximum 1500 records per file
|2|UI Account Number|Including leading zero
|3|Federal EIN|Enter only numeric characters of the Federal EIN
|4|Year and Quarter (YYYYQ)|Example: 20192
|5|Employee’s Social Security Number|Numeric values only
|6|Employee Last Name|Maximum 30 characters
|7|Employee First Name|Maximum 15 characters
|8|Employee Middle Initial|Enter employee's middle initial.  Fill with blanks if no middle initial
|9|State QTR Unemployment Insurance Total Wages|Enter quarterly wages subject to unemployment taxes \\ (from Pay Element 'SUI WAGES' if the standard IDIF file definition 'HL$US-QTR-IA20YY' is used)
|10|Reporting Unit Number|4 digits, including leading zero

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![Notes|Edit:Internal.Tax Reporting - IA]
[{InsertPage page='Internal.Tax Reporting - IA' default='Click to create a new notes page'}]