Skip Navigation

Annual Forms

Annual forms to be filled out include:

  • Annual Iowa Withholding Agent Verified Summary of Payments Report (State Taxes)
  • W-2 Wage & Tax Statement (to be sent to employees)
  • W-3 Transmittal of Income and Tax Statement (to be sent to the IRS)
  • 1099 Miscellaneous Income (use if necessary)
  • 1096 Annual Summary & Transmittal of U.S. Information Returns (use if 1099s are used)
  • Total Taxable Meals Reimbursed (received from Ames)

Get these forms from the World Wide Web:

The following forms can be found at the Internal Revenue Service website:

  • W-2 Wage & Tax Statement
  • W-3 Transmittal of Income & Tax Statement
  • 1099 Miscellaneous Income
  • 1096 Annual Summary & Transmittal of U.S. Information Returns

Monthly Forms

Record of Employee's Withholding, Federal Social Security, and IPERS Tax Account

To figure federal income tax withheld, use Circular E, Employer's Tax Guide.

To figure state income tax withheld, use Iowa Withholding Tax Guide.

If the Excel template is used, it automatically figures Social Security, Medicare, and IPERS, as well as gross amount to be used for federal income tax. Only amounts for federal and state taxes need to be entered using the tax guides. 

Monthly Federal Tax Deposit Coupon--Form 8109

Each month a coupon is used to pay the employee's amount of federal income tax withheld and employee's and employer's amount owed for Social Security and Medicare taxes.

Federal Tax Deposit Coupons are automatically mailed to your office. Entries must be made with a number 2 pencil. You cannot use photocopies of the coupons to make your deposits. Do not staple, tape, or fold the coupons. Hand print the amount of federal income tax withheld (without using dollar signs, commas, a decimal point, or leading zeros). Darken 941 as type of tax. Darken the proper quarter of the tax period. Pencil in your telephone number. Make a copy for your files and then take coupon and check to the bank where you have the Extension Education Fund deposited.

Iowa Department of Revenue and Finance Withholding Deposit

(Some counties pay monthly, some pay quarterly.) 
Complete boxes 1, 4, and 7.
Sign and date form.
Make a copy for your records.
Make check payable to: Treasurer, State of Iowa
 

Send to:

Withholding Tax Processing
Iowa Department of Revenue and Finance
P.O. Box 10411
Des Moines, IA 50306-0411

Employer Remittance Advice (IPERS)

Employer Quarterly Federal Tax Return--Form 941

Get from the web at: http://www.irs.gov/formspubs/index.html

General Instructions

Type data using black ink. Entries should not be handwritten. Do not tear, staple, tape, or clip anything to the form. Complete lines 1, 2, 3, 5, 6a, 7, 8, 10, 11, 13, 14, and 17. Sign, date, and send to: Internal Revenue Service, Department 6884, Chicago IL 60680-6884.

IPERS and 941 Quarterly Tax Forms

The employee contribution to IPERS (that's the amount your county withholds from their check each month) is not taxable for federal income tax purposes. It is, however, taxable for Social Security, Medicare, and state tax purposes. The following paragraphs describe how to complete the Employer Quarterly Federal Tax Return Form 941.

Example: Assume your county has three employees who were paid $9,466 in gross wages for the quarter and the employee's contribution to IPERS for the quarter was $351. The wages are considered as follows for tax purposes:

  • IPERS covered wages: $9,466
  • Federal taxable wages: $9,115
  • Social Security wages: $9,466
  • Medicare wages: $9,466
  • State wages: $9,115

Line 2 of the Quarterly 941 Form, which is titled "total wages and tips, plus other compensation", is the line on which you show wages subject to federal income tax. This line would show $9,115. Line 6a on the 941 Form, which is "Social Security wages" and line 7 on the 941 Form, which is "Medicare wages" would show $9,466.

Quarterly Forms

Employer Periodic Wage Reporting Summary (IPERS)

Employer Contribution and Payroll Report

(Iowa Workforce Development Center)   

General Instructions

Complete lines 1, 12, 15, 16, 17, 19, 20, 21, 22, and 25. Sign and date report. Send original to: Job Service of Iowa, 1000 East Grand Avenue, Des Moines, IA 50319.

Annual Forms

Annual Iowa Withholding Agent Verified Summary of Payments Report

(State Taxes)

Instructions are provided on the actual form.

W-2 Wage and Tax Statement

Get from the web at: http://www.irs.gov/formspubs/index.html

W-2 Wage and Tax Statement

W-2s need to be completed by Jan. 31 for all employees whose total salary is paid by the County Extension Education Fund. (ISU will do W-2s for CEEDs and field specialists.) Instructions and federal forms are in the Internal Revenue Service's publication 393.

Complete these boxes: Box b, c, d, e, 1, 2, 3, 4, 5, 6, 16, 17, and 18. If your community has a local tax, also complete 19, 20, and 21.

Distribute six copies:
Copy A--For Social Security Administration (Send with W-3.)
Copy 1--For state, city, or local tax department (Send with Annual Iowa Withholding Agent Verified Summary of Payments Report.)
Copy B, Copy C, and Copy 2--Send to the employee before Jan. 31.
Copy D--Staple to copy of W-3 and copy of Annual Iowa Withholding Agent Verified Summary of Payments Report and retain in administration file.

A Note about Line 13 (taxable meals)

If a county reimburses a county-paid employee for meals not involved with overnight trips, the county is responsible for withholding the appropriate federal and state income tax, as well as the employee share of Social Security. In addition, the county must pay the employer's share of Social Security. If these withholdings have not been done monthly, they need to be done in the December 31 payroll check for the county employee.

For example, assume an employee's normal monthly gross salary is $1,000 and the employee was reimbursed $100 during the year for meals not involved with overnight trips. When the December withholdings are looked up for state tax, federal tax, and Social Security, the county must use $1,100 in the monthly withholding tables. The gross pay stays at $1,000, however, the withholdings will be slightly higher than in a normal month, resulting in a net paycheck that is slightly smaller than usual in December.

In the above example, the gross wages on the W-2 Form will be $12,100 ($12,000 in base salary plus the $100 in taxable meals). The $12,100 should appear on the W-2 in box 1 (Wages, tips, other compensation), box 3 (Social Security wages), box 5 (Medicare wages and tips), and box 17 (State wages, tips, etc.)

Box 13 of the W-2 Form for county-paid employees who have been reimbursed for taxable meals should read: Included in box 1, 3, 5 and 17 is $xx.xx in taxable meals. In the above example, this amount would be $100.00.

On the 941 Form, the $100.00 amount will need to be added as wages to the 4th quarter report in three different places = line 2 (Total wages and tips), line 6a (Taxable Social Security wages), and line 7 (Taxable Medicare wages and tips).

W-3 Transmittal of Income and Tax Statements

(to be sent to the IRS)

Get from the web at: http://www.irs.gov/formspubs/index.html

W-3 Transmittal of Income and Tax Statements

Find the original of this form in the Internal Revenue Services publication 393, which is usually sent to your office in early November.

Complete these boxes: Box b (check 941/941E), c, e, f, g, i, 1, 2, 3, 4, 5, and 6.

Be sure to complete the signature line, title, date, and telephone number.

Send this completed form and Copy A of all W-2s to:
Social Security Administration
Data Operations Center
Salinas, CA 93911.

 1099 Miscellaneous Income

(Use if necessary)

Get from the web at: http://www.irs.gov/formspubs/index.html

General Instructions

File these forms for each person that the county has paid at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, or medical and health payments.

1096 Annual Summary and Transmittal of U.S. Information Returns

(Use only if you have filed Form 1099)

Get from the web at: http://www.irs.gov/formspubs/index.html

Total Taxable Meals Reimbursed

(received from Ames)