Iowa Withholding Quarterly Tax Return
https://tax.iowa.gov
44-095a (07/19/19)
Instructions
You must file a return even if no tax was withheld. If no tax was withheld, enter 0 on line 1 and enter 0
on line 7.
Permit number – Enter State issued permit number. If the permit number was applied for but not yet
received, enter ‘applied for’ in the permit number box.
Due Date - Quarterly returns are due on the last day of the month following the end of the quarter.
Line 1. Total Tax Withheld This Quarter: Enter the total tax withheld for the entire three-month
period. If no tax has been withheld, enter zero on this line, sign, and return this form.
Line 2. Monthly Deposits/Overpayments: Enter the amount of withholding tax deposited for the first
two months of the quarter, other additional payments made, and applicable credits from prior
quarters.
Line 3. Credits: Enter each total for: (a) New Jobs Credit, (b) Supplemental Jobs Credit, (c)
Accelerated Career Education Credit, and (d) Targeted Jobs Credit for the quarter. Enter certificate
numbers for each of the credits you are entitled. Enter the total credit amount.
Line 4. Balance Due: Add lines 2 and 3. Subtract the total from the amount on line 1.
Line 5. Penalty: If you owe penalty, compute the penalty on the amount on line 4 and enter on line 5.
Note: Penalties can only be waived under limited circumstances, as described in Iowa Code section
421.27.
Failure to Timely File a Return: A penalty of 10% will be added to the tax due for failure to timely file a
return if the return is filed after the original due date of the return and if at least 90% of the correct
amount of tax is not paid by the original due date of the return.
Failure to Timely Pay the Tax Due or Penalty for Audit Deficiency: A penalty of 5% will be added to
the tax due if the return is filed by the original due date and at least 90% of the correct amount of tax
is not paid by the original due date of the return.
When the failure to file penalty and the failure to pay penalty are both applicable, only the failure to
file penalty will apply.
Penalty for Willful Failure to File: A penalty of 75% will be added to the tax due for willful failure to file
a return or for filing with intent to evade tax.
Line 6. Interest: If you owe interest, compute the interest on the amount on line 4 and enter on line 6.
Interest accrues on unpaid tax from the due date of the return. Any fraction of a month is considered
a whole month for the purposes of computing interest.
Line 7. Total Amount Due: Add lines 4, 5, and 6. Make check payable to Treasurer, State of Iowa.
Please write your permit number on the check.
Signature of Withholding Agent: The person signing the return must be the individual responsible
for withholding and remitting withholding taxes and can be held personally liable for unpaid taxes. The
return must be signed and dated to be complete.
How to file: File this report online through eFile & Pay at https://tax.iowa.gov, by telephone at
800-514-8296, or by mail to: Withholding Tax Department, Iowa Department of Revenue, PO Box
10411, Des Moines IA 50306-0411.
Note: When you pay by check, you authorize the Department of Revenue to convert your check to a
one-time electronic banking transaction.
Questions? 515-281-3114, 800-367-3388, or idr@iowa.gov
