Iowa business filing dates, 2027
State-level due dates for businesses filing in Iowa. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
Add to Google CalendarAdd to Apple or OutlookDownload .ics34 dated lines in the calendar file · sources last read 2026-09-23
Coverage · 4 of 6 fully dated
Income / franchise tax return
UnsupportedThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
Why no dates: No official source confirmed yet for Iowa's business income or franchise tax return due dates.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Income / franchise tax return | Applies toShown once verified | Due ruleUnsupported | 2027 datesNo official source confirmed yet for Iowa's business income or franchise tax return due dates. | Source · retrievedNo verified source on file |
Estimated tax
4 datesInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Business estimated income taxcalendar-year S corporation, C corporation or partnershipSource text“Estimated payments are due in four installments on or before: The last day of the fourth month following the beginning of the tax year The last day of the sixth month following the beginning of the tax year The last day of the ninth month following the beginning of the tax year The last day of the twelfth month following the beginning of the tax year”verbatim · revenue.iowa.gov · retrieved 2026-09-23 “Taxpayers who reasonably expect that they will owe $1,000 or more in Iowa income tax must pay estimated tax.”verbatim · revenue.iowa.gov · retrieved 2026-09-23 | Applies toA C corporation (or an S corporation or partnership subject to Iowa PTET) expecting $1,000 or more of Iowa income tax pays four installments by the last day of the 4th, 6th, 9th and 12th months after its tax year begins (April 30, June 30, September 30, December 31 for calendar-year filers). | Due rule1st installment: last day of the 4th month of the tax year; 2nd installment: last day of the 6th month of the tax year; 3rd installment: last day of the 9th month of the tax year; 4th installment: last day of the 12th month of the tax year | 2027 dates
| Source · retrievedrevenue.iowa.gov/taxes/tax-guidance/business-income-tax/estimated-income-tax-payments-business-entities (official source, opens in a new tab)retrieved |
Withholding
17 datesReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Withholding payments and quarterly returnquarterly withholding filerSource text“Quarterly Less than $6,000 tax per year (less than $1,500 per quarter; less than $500 per month) File a quarterly return for each calendar quarter Return and payment due on or before the last day of the month following each calendar quarter”verbatim · revenue.iowa.gov · retrieved 2026-09-23 “Monthly $6,000 - $120,000 tax per year ($500 - $10,000 per month) File tax payments for the first two months of each calendar quarter Due on or before the 15th of the following month No monthly payment for the third month of the quarter For the third month, file the quarterly return with the payment for the balance of tax due for that quarter Due on or before the last day of the month following each calendar quarter”verbatim · revenue.iowa.gov · retrieved 2026-09-23 “If the due date falls on a Saturday, Sunday, or holiday as defined in Iowa code 421.9A, then the due date is the following day that is not a Saturday, Sunday, or holiday.”verbatim · revenue.iowa.gov · retrieved 2026-09-23 | Applies toQuarterly filers (under $6,000 a year) file the return and pay by the last day of the month after each quarter. Monthly filers ($6,000 to $120,000) pay the first two months of each quarter by the 15th of the next month and file the quarterly return with the balance by the last day of the month after the quarter. Semimonthly filers (over $120,000) are not dated here. A due date on a Saturday, Sunday or Iowa holiday moves to the next day that is none of those. | Due ruleQuarterly withholding return: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.iowa.gov/taxes/file-my-taxes/business-taxes/filing-frequency-return-due-dates (official source, opens in a new tab)retrieved |
Withholding payments and quarterly returnmonthly withholding filerSource text“Quarterly Less than $6,000 tax per year (less than $1,500 per quarter; less than $500 per month) File a quarterly return for each calendar quarter Return and payment due on or before the last day of the month following each calendar quarter”verbatim · revenue.iowa.gov · retrieved 2026-09-23 “Monthly $6,000 - $120,000 tax per year ($500 - $10,000 per month) File tax payments for the first two months of each calendar quarter Due on or before the 15th of the following month No monthly payment for the third month of the quarter For the third month, file the quarterly return with the payment for the balance of tax due for that quarter Due on or before the last day of the month following each calendar quarter”verbatim · revenue.iowa.gov · retrieved 2026-09-23 “If the due date falls on a Saturday, Sunday, or holiday as defined in Iowa code 421.9A, then the due date is the following day that is not a Saturday, Sunday, or holiday.”verbatim · revenue.iowa.gov · retrieved 2026-09-23 | Applies toQuarterly filers (under $6,000 a year) file the return and pay by the last day of the month after each quarter. Monthly filers ($6,000 to $120,000) pay the first two months of each quarter by the 15th of the next month and file the quarterly return with the balance by the last day of the month after the quarter. Semimonthly filers (over $120,000) are not dated here. A due date on a Saturday, Sunday or Iowa holiday moves to the next day that is none of those. | Due rule1st-month payment: 15th day of the 2nd month of the quarter; 2nd-month payment: 15th day of the 3rd month of the quarter; Quarterly return and balance: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.iowa.gov/taxes/file-my-taxes/business-taxes/filing-frequency-return-due-dates (official source, opens in a new tab)retrieved |
W-2 and 1099 electronic filingSource text“Beginning in 2020 for tax year 2019 and all subsequent tax years, businesses that issued W-2s or 1099s that contain Iowa withholding must electronically file those documents by February 15. If businesses did not withhold any Iowa taxes, filing is not required.”verbatim · revenue.iowa.gov · retrieved 2026-09-23 “If the due date falls on a Saturday, Sunday, or holiday as defined in Iowa code 421.9A, then the due date is the following day that is not a Saturday, Sunday, or holiday.”verbatim · revenue.iowa.gov · retrieved 2026-09-23 “2. When the due date for filing a return or other document with the department or the due date for the department to take any action falls on a Saturday, Sunday, or any holiday, the act is considered to be performed timely if the act is performed on or before the first business day following the Saturday, Sunday, or holiday.”verbatim · Iowa Code §421.9A(2) · legis.iowa.gov · retrieved 2026-09-24 “a. A legal public holiday as described in section 1C.1. b. A paid holiday as described in section 1C.2, subsection 1, and subsection 2, paragraph “b”.”verbatim · Iowa Code §421.9A(1)(a)-(b) · legis.iowa.gov · retrieved 2026-09-24 “* Post Offices will be open on Friday, July 3, and deliveries will occur as normal. If a holiday falls on a Saturday, for some USPS employees, the preceding Friday will be treated as a holiday for pay and leave purposes.”verbatim · U.S. Postal Service, Holidays & events: 2026 holidays · about.usps.com · retrieved 2026-09-24 “For holidays falling on Saturday, Federal Reserve Banks and Branches will be open the preceding Friday; however, the Board of Governors will be closed. For holidays falling on Sunday, all Federal Reserve offices will be closed the following Monday.”verbatim · Federal Reserve Board, K.8 Holidays Observed by the Federal Reserve System 2026-2030 · federalreserve.gov · retrieved 2026-09-24 | Applies toAn employer the preparer attests withholds Iowa income tax from wages electronically files its W-2s (and any 1099s) that contain Iowa withholding by February 15; with no Iowa withholding, no filing is required. The source also covers a payer whose only Iowa withholding is on 1099s; the profile has no attestation for that case, so such a payer is not dated by this line. A due date on a Saturday, Sunday or Iowa holiday moves to the next day that is none of those. | Due ruleW-2 / 1099 filing: February 15 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.legis.iowa.gov/docs/code/2026/421.9A.pdf (official source, opens in a new tab)retrieved · Iowa Code §421.9A(2)legis.iowa.gov/docs/code/2026/421.9A.pdf (official source, opens in a new tab)retrieved · Iowa Code §421.9A(1)(a)-(b)about.usps.com/newsroom/events/ (official source, opens in a new tab)retrieved · U.S. Postal Service, Holidays & events: 2026 holidaysfederalreserve.gov/aboutthefed/k8.htm (official source, opens in a new tab)retrieved · Federal Reserve Board, K.8 Holidays Observed by the Federal Reserve System 2026-2030 | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.iowa.gov/taxes/file-my-taxes/business-taxes/filing-frequency-return-due-dates (official source, opens in a new tab)retrieved |
Unemployment insurance
UnsupportedEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
Why no dates: No official source confirmed yet for Iowa's unemployment insurance report due dates.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Unemployment insurance | Applies toShown once verified | Due ruleUnsupported | 2027 datesNo official source confirmed yet for Iowa's unemployment insurance report due dates. | Source · retrievedNo verified source on file |
Sales and use tax
13 datesReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Sales and use tax returnannual filerSource text“Annually Less than $1,200 in sales and use tax a year File one return for the calendar year Return and payment due on or before January 31 following each calendar year”verbatim · revenue.iowa.gov · retrieved 2026-09-23 “Monthly $1,200 or more in sales and use tax per year Hotel and motel, auto rental, and construction equipment taxpayers are also required to file monthly, regardless of tax dollars collected Return must be filed and tax must be paid electronically through GovConnectIowa Due on or before the last day of the following month”verbatim · revenue.iowa.gov · retrieved 2026-09-23 “If the due date falls on a Saturday, Sunday, or holiday as defined in Iowa code 421.9A, then the due date is the following day that is not a Saturday, Sunday, or holiday.”verbatim · revenue.iowa.gov · retrieved 2026-09-23 “2. When the due date for filing a return or other document with the department or the due date for the department to take any action falls on a Saturday, Sunday, or any holiday, the act is considered to be performed timely if the act is performed on or before the first business day following the Saturday, Sunday, or holiday.”verbatim · Iowa Code §421.9A(2) · legis.iowa.gov · retrieved 2026-09-24 “a. A legal public holiday as described in section 1C.1. b. A paid holiday as described in section 1C.2, subsection 1, and subsection 2, paragraph “b”.”verbatim · Iowa Code §421.9A(1)(a)-(b) · legis.iowa.gov · retrieved 2026-09-24 “* Post Offices will be open on Friday, July 3, and deliveries will occur as normal. If a holiday falls on a Saturday, for some USPS employees, the preceding Friday will be treated as a holiday for pay and leave purposes.”verbatim · U.S. Postal Service, Holidays & events: 2026 holidays · about.usps.com · retrieved 2026-09-24 “For holidays falling on Saturday, Federal Reserve Banks and Branches will be open the preceding Friday; however, the Board of Governors will be closed. For holidays falling on Sunday, all Federal Reserve offices will be closed the following Monday.”verbatim · Federal Reserve Board, K.8 Holidays Observed by the Federal Reserve System 2026-2030 · federalreserve.gov · retrieved 2026-09-24 | Applies toAnnual filers (under $1,200 of tax a year) file one return by January 31 after the calendar year; monthly filers ($1,200 or more) file by the last day of the following month. A due date on a Saturday, Sunday or Iowa holiday moves to the next day that is none of those. | Due ruleAnnual sales tax return: January 31 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.legis.iowa.gov/docs/code/2026/421.9A.pdf (official source, opens in a new tab)retrieved · Iowa Code §421.9A(2)legis.iowa.gov/docs/code/2026/421.9A.pdf (official source, opens in a new tab)retrieved · Iowa Code §421.9A(1)(a)-(b)about.usps.com/newsroom/events/ (official source, opens in a new tab)retrieved · U.S. Postal Service, Holidays & events: 2026 holidaysfederalreserve.gov/aboutthefed/k8.htm (official source, opens in a new tab)retrieved · Federal Reserve Board, K.8 Holidays Observed by the Federal Reserve System 2026-2030 | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.iowa.gov/taxes/file-my-taxes/business-taxes/filing-frequency-return-due-dates (official source, opens in a new tab)retrieved |
Sales and use tax returnmonthly filerSource text“Annually Less than $1,200 in sales and use tax a year File one return for the calendar year Return and payment due on or before January 31 following each calendar year”verbatim · revenue.iowa.gov · retrieved 2026-09-23 “Monthly $1,200 or more in sales and use tax per year Hotel and motel, auto rental, and construction equipment taxpayers are also required to file monthly, regardless of tax dollars collected Return must be filed and tax must be paid electronically through GovConnectIowa Due on or before the last day of the following month”verbatim · revenue.iowa.gov · retrieved 2026-09-23 “If the due date falls on a Saturday, Sunday, or holiday as defined in Iowa code 421.9A, then the due date is the following day that is not a Saturday, Sunday, or holiday.”verbatim · revenue.iowa.gov · retrieved 2026-09-23 “2. When the due date for filing a return or other document with the department or the due date for the department to take any action falls on a Saturday, Sunday, or any holiday, the act is considered to be performed timely if the act is performed on or before the first business day following the Saturday, Sunday, or holiday.”verbatim · Iowa Code §421.9A(2) · legis.iowa.gov · retrieved 2026-09-24 “a. A legal public holiday as described in section 1C.1. b. A paid holiday as described in section 1C.2, subsection 1, and subsection 2, paragraph “b”.”verbatim · Iowa Code §421.9A(1)(a)-(b) · legis.iowa.gov · retrieved 2026-09-24 “* Post Offices will be open on Friday, July 3, and deliveries will occur as normal. If a holiday falls on a Saturday, for some USPS employees, the preceding Friday will be treated as a holiday for pay and leave purposes.”verbatim · U.S. Postal Service, Holidays & events: 2026 holidays · about.usps.com · retrieved 2026-09-24 “For holidays falling on Saturday, Federal Reserve Banks and Branches will be open the preceding Friday; however, the Board of Governors will be closed. For holidays falling on Sunday, all Federal Reserve offices will be closed the following Monday.”verbatim · Federal Reserve Board, K.8 Holidays Observed by the Federal Reserve System 2026-2030 · federalreserve.gov · retrieved 2026-09-24 | Applies toAnnual filers (under $1,200 of tax a year) file one return by January 31 after the calendar year; monthly filers ($1,200 or more) file by the last day of the following month. A due date on a Saturday, Sunday or Iowa holiday moves to the next day that is none of those. | Due ruleMonthly sales tax return: last day of the month after the month endsA date on a weekend moves to the next business day; state holidays are not compiled.legis.iowa.gov/docs/code/2026/421.9A.pdf (official source, opens in a new tab)retrieved · Iowa Code §421.9A(2)legis.iowa.gov/docs/code/2026/421.9A.pdf (official source, opens in a new tab)retrieved · Iowa Code §421.9A(1)(a)-(b)about.usps.com/newsroom/events/ (official source, opens in a new tab)retrieved · U.S. Postal Service, Holidays & events: 2026 holidaysfederalreserve.gov/aboutthefed/k8.htm (official source, opens in a new tab)retrieved · Federal Reserve Board, K.8 Holidays Observed by the Federal Reserve System 2026-2030 | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.iowa.gov/taxes/file-my-taxes/business-taxes/filing-frequency-return-due-dates (official source, opens in a new tab)retrieved |
Annual report
no fixed dateThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Biennial report (profit corporation)Source text“Profit Corporations: Every Even numbered year beginning January 1st and due by April 1st. The filing fee is $60.”verbatim · sos.iowa.gov · retrieved 2026-09-23 | Applies toA profit corporation, domestic or foreign, files its biennial report in even-numbered years, between January 1 and April 1. The $60 fee applies. Even-year cycles are not dated here. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedsos.iowa.gov/businesses/business-entity-forms-and-fees (official source, opens in a new tab)retrieved |
Biennial report (LLC or LLP)Source text“LLCs, LLPs, and Nonprofit Corporations: Every Odd numbered year beginning January 1st and due by April 1st. The fee is $30* by online filing or $45* by paper.”verbatim · sos.iowa.gov · retrieved 2026-09-23 | Applies toAn LLC or LLP, domestic or foreign, files its biennial report in odd-numbered years, between January 1 and April 1. The fee is $30 online or $45 on paper. Odd-year cycles are not dated here. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedsos.iowa.gov/businesses/business-entity-forms-and-fees (official source, opens in a new tab)retrieved |
Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.
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