Form 44-095 - Iowa Withholding Tax Quarterly Return
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1Iowa Department of Revenue
Iowa Withholding Tax Quarterly Return
https://tax.iowa.gov
You must file even if no tax was withheld.
Original or Amended Return: Check the box below if you are submitting an original or amended return. If you
discover an error on a previously-filed return, you can amend it within the 3-year statute of limitations. If amending,
please include an explanation of changes.
Due Date: Quarterly returns are due 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. Less Monthly Deposits: Enter the amount of withholding tax deposited for the first two months of the quarter.
Line 3 Less 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.
Line 4. Balance Due: Subtract the total of the amounts on line 2 and line 3 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.
Line 6. Interest: If you owe interest, compute the interest on the amount on line 4 and enter on line 6.
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.
Penalty for Failure to Timely File a Return: A penalty of 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 paid by the due date. The penalty can only be waived under
limited circumstances.
Penalty for Failure to Timely Pay the Tax Due or Penalty for Audit Deficiency: A penalty of 5% of the tax due will
be added if the return is mailed timely but 90% of the correct amount of tax is not paid by the due date. The penalty
can only be waived under limited circumstances.
If both penalties apply, only the 10% failure to file penalty is charged.
Interest: 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.
Signature of Withholding Agent: The person signing the return must be the individual responsible for actually
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: Iowa Department of Revenue, P.O. 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 about Iowa taxes and interest rates? Contact Taxpayer Services by calling 515-281-3114 or
800-367-3388, or emailing idr@iowa.gov.
DETACH HERE
IOWA WITHHOLDING TAX QUARTERLY RETURN
1. Total Tax Withheld This Quarter
00
2. Less Monthly Deposits
00
3. Less Credits
a. NJC – New Jobs Credit
00
b. SJC – Supplemental Jobs Credit
00
Permit No.:
Period:
c. ACE – Accelerated Career Education Credit
00
d. TJC – Targeted Jobs Credit
00
Date Due:
Total Credits. Add lines 3a through 3d
00
Name and Address:
4. Balance Due. Subtract lines 2 and line 3 from line 1
00
5. Penalty
6. Interest
7. TOTAL AMOUNT DUE. Add lines 4, 5 and 6
Signature of Withholding Agent:
Date: _______ Daytime Phone Number:
44-095 (07/28/15)
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