USA State Taxes
IOWA (IA)
STATE INCOME TAX (SIT)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Wage Withholding | Tables |
Iowa Department of Revenue - Withholding Tax Information and Tax Tables
|
Semi-Monthly EFT More than $5,000/semi-monthly, or $10,000/mth or $120,000/yr. Monthly EFT $500.00-$10,000/mth or $6000-$120,000/year Quarterly EFT - less than $1,500.00/quarter,or $500/mth or $6,000/yr. |
Quarterly Return - 44-095
|
|
| Supplemental Wage / Bonus Rate | 3.8% | 2025 |
| Notes: | Based on their filing frequency, every employer is required to file for each applicable period during the calendar year, even if compensation was not paid during a period. IA has a reciprocal agreement with Illinois. |
STATE UNEMPLOYMENT INSURANCE (SUI)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Maximum Taxable Earnings | $39,500 | Increased from $38,200 in 2024 |
|
Quarterly Register and file reports at MyIowaUI (MIUI) |
Workforce Employer Forms |
| Employee Deduction | None | ||||
| Employer Tax Rate | 0.0 - 7.0% | Unchanged from 2024 | |||
| New Employment Rate - Standard | 1.0% | Unchanged from 2024 | |||
| Voluntary Contribution Permitted | No |
NEW HIRE REPORTING
| Website | Frequency / Method | Forms |
|---|---|---|
| New Hire |
Within 15 days of hiring. |
See SIT Forms: Centralized Employee Registry Reporting Form IA W-4 |
WEBSITES
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Last Updated: Jan 2025