Form 44-095 - Iowa Withholding Tax Quarterly Return

eFile & Pay

This return can be filed electronically —

online at or by telephone at 800-514-8296

Questions?

idr@iowa.gov or 515-281-3114 or 800-367-3388

Iowa Withholding Quarterly Return Instructions

You must file even if no tax was withheld.

Due Date: Quarterly returns are due the last day of the

Penalty for Failure to Timely File a Return: A penalty of

month following the end of the quarter.

10% of the tax due will be added for failure to timely file a

return if at least 90% of the correct amount of tax is not

Line 1: Total Tax Withheld This Quarter – Enter the total

paid by the due date. The penalty can only be waived under

tax withheld for the quarter. If no tax has been withheld,

limited circumstances.

enter zero on this line, sign, and return this form.

Penalty for Failure to Timely Pay the Tax Due or Penalty

Line 2: Less Monthly Deposits – Enter the amount of

for Audit Deficiency: A penalty of 5% of the tax due will be

withholding tax deposited for the first two months of the

added if the return is mailed timely but 90% of the correct

quarter.

amount of tax is not paid by the due date. The penalty can only

Line 3: Less Credits

be waived under limited circumstances.

Enter each total for New Jobs Credit, Supplemental Jobs

If both penalties apply, only the 10% failure to file

Credit, Accelerated Career Education Credit, and Targeted

penalty is charged.

Jobs Credit for the quarter.

Interest: Interest accrues on unpaid tax from the due date

Line 4: Balance Due – Subtract line 2 and line 3 from line

of the return. Any fraction of a month is considered a whole

month for the purposes of computing interest. Check our

Line 5: Penalty – If you owe penalty, compute the penalty

Web site for interest rates at

on the amount on line 4 and enter on line 5.

or call 1-800-367-3388 (Iowa) or

515-281-3114.

Line 6: Interest – If you owe interest, compute the interest

on the amount on line 4 and enter on line 6.

Signature of Withholding Agent: The person signing the

return must be the individual responsible for actually

Line 7: Total Amount Due – Add lines 4, 5, and 6. Make

withholding and remitting withholding taxes and can be

check payable to TREASURER-STATE OF IOWA. Please

held personally liable for unpaid taxes. The return must be

write your permit number on the check.

signed and dated to be complete.

Amended Returns: An amended return should be filed to

Mail To: Iowa Department of Revenue, PO Box 10411,

correct an error on a prior quarter’s return.

Des Moines, IA 50306-0411.

When you pay by check, you authorize the Department of

Revenue to convert your check to a one-time electronic

44095 (07/23/14)

banking transaction.

DETACH HERE

IOWA WITHHOLDING TAX QUARTERLY RETURN

44-095 (08/07/13)

1 Total Tax Withheld This Quarter

2 Less Monthly Deposits

3 Less Credits

a. NJC - New Jobs Credit

b. SJC - Supplemental Jobs Credit

c. ACE - Accelerated Career Education Credit

d. TJC - Targeted Jobs Credit

3 Total Credits. Add lines a through d.

4 Balance Due. Subtract lines 2 and 3 from line 1.

Permit No.: _______________________ Period: ___________________

Penalty

Date Due: __________________

Interest

Name and Address:

7 TOTAL AMOUNT DUE. Add lines 4, 5, and 6.

*1444095019999*

Signature of Withholding Agent: ______________________ Date: _______

Daytime Phone Number: _______________________

Form 44-095 - Iowa Withholding Tax Quarterly Return - 2014

Related Articles

Related forms

Related Categories