IA 44-105/44-095 Information

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 individual income tax from that compensation. The amount withheld is calculated using the Iowa withholding tables, formulas, or percentages provided in this booklet. Special rules for withholding on pensions, gambling winnings, and supplemental wage payments are explained in this booklet. All withholding payments to the Department must be the actual amount withheld. No estimations or approximations are permitted. Monthly filers are required to submit two consecutive monthly vouchers and a quarterly 44-095 each quarter.

Link to official form info:

Link to official form info for 44-105/44-095

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  • Tuesday Dec 31, 2024
  • Friday Jan 31, 2025
  • Friday Feb 28, 2025
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    * Due dates are based on the filing requirements for this form and may vary depending on your tax year.

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