State Tax Agencies
Iowa Department of Revenue
Iowa Workforce Development
Types of Tax
Withholding Tax
State Unemployment Insurance (SUI) Tax
Iowa Withholding Tax
Every employer who maintains an office or transacts business in Iowa and who is required to withhold federal income tax on any compensation paid to employees for services performed in Iowa is required to withhold Iowa income tax from that compensation.
The Iowa Department of Revenue administers the state’s income tax withholding. The agency’s website is: https://tax.iowa.gov/.
To obtain an Iowa Withholding Account Number, the employer must register for an account with the Iowa Department of Revenue. Registration can be completed electronically or on paper.
- Online. A business may register online at https://www.idr.iowa.gov/CBA/start.asp.
- Paper. Complete and submit paper Form 78-005a, Iowa Business Tax Permit Registration
Iowa BEN
Employers must register with the Iowa Department of Revenue to obtain a Business efile Number (BEN). The 8-digit number is mailed to an employer after registering with the Iowa Department of Revenue.
Iowa State Unemployment Insurance (SUI) Tax
The Iowa Department of Labor administers the state’s SUI Tax. The agency’s website is: https://www.iowaworkforcedevelopment.gov/.
Online Registration
To be assigned a SUI tax account number, an employer is required to register online through myIowaUI. Registration must be completed in its entirety in order for a SUI account number to be assigned.
- Note: The employer can assign a third party specific roles (such as filing and depositing SUI tax) through myIowaUI. The employer signs into their myIowaUI account, selects "Assign Agent" on the left side of the account homepage. Or, the employer can complete, sign and return the Power of Attorney Form 68-0092.
Disclaimer:
This article is not intended to be tax, legal, financial, or HR advice. Rules and regulations change over time and can vary by location. Consult with a lawyer, accountant, Tax, or HR expert for specific guidance.
Last Updated 11/1/2021