Form 44-095a - Withholding Quarterly Return Form
ADVERTISEMENT
1Iowa Withholding Quarterly Return
Due Date: Quarterly returns are due the last day of the
Penalty for Failure to Timely File a Return or Deposit:
month following the end of the quarter.
A penalty of 10% of the tax due will be added for failure
to timely file a return or deposit if at least 90% of the
Line 1: Withholding This Quarter – Enter the total tax
correct amount of tax is not paid by the due date. The
withheld for the quarter. If no tax has been withheld,
penalty can only be waived under limited circumstances.
enter zero on this line, sign and return this form.
Penalty for Failure to Timely Pay the Tax Due or
Line 2: Less Monthly Deposits – Enter the amount of
Penalty for Audit Deficiency: A penalty of 5% of the
withholding tax deposited for the first two months of the
tax due will be added if the return/deposit is mailed
quarter.
timely but 90% of the correct amount of tax is not paid
Line 3: Less Adjustments – Enter any adjustments for
by the due date. The penalty can only be waived under
prior periods. Submit an explanation of the error and
limited circumstances.
identify the period when the error(s) was made. Enter
If both penalties apply, only the failure to file penalty
your total New Jobs Credit, Supplement Jobs Credit,
is charged.
Housing Assistance, or Accelerated Career Education
Credit for the quarter here and identify the entry with
Interest: Interest accrues on unpaid tax from the due
the appropriate initials – NJC, SJC, HAC, or ACE.
date on the deposit or return. Any fraction of a month is
considered a whole month for the purposes of computing
Line 4: Balance Due – Subtract line 2 and line 3 from
interest. Check our Web site for interest rates at
line 1.
Line 5: Penalty – If you owe penalty, compute the
Signature of Withholding Agent: The person signing
penalty on the amount on line 4 and enter on line 5.
the return must be the individual responsible for actually
Line 6: Interest – If you owe interest, compute the
withholding and remitting withholding taxes and can be
interest on the amount on line 4 and enter on line 6.
held personally liable for unpaid taxes. The return must
Line 7: Amount Due – Add lines 4, 5 and 6. Make check
be signed and dated to be complete.
payable to TREASURER-STATE OF IOWA.
Mail To: Iowa Department of Revenue, PO Box 10411,
Des Moines IA 50306-0411.
QUESTIONS?
About Business eFile & Pay
idrefile@iowa.gov
515/281-8453 or 1-866-50-efile (1-866-503-3453)
About Iowa Tax Law
idr@iowa.gov
515/281-3114 or 1-800-367-3388
DETACH HERE
Iowa Department of Revenue
Withholding Quarterly Return
1. Total Tax
00
Withheld
This Quarter
2. This Quarter’s
00
Monthly
Deposits
3. Less
Employer ID Number
Period Ending
00
Adjustments/
Credits
4. Balance Due
Due Date
00
Subtract lines 2
and 3 from line 1.
5. Penalty
Name and Address
6. Interest
7. Amount Due
MAKE CHECK PAYABLE TO
Signature of Withholding Agent ___________________________ Date _________
TREASURER - STATE OF IOWA
Daytime Phone No.: ______________________
44-095a (2/3/06)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial