The Iowa 44 019A form is a vital document for employers in Iowa, covering centralized employee registry reporting and IA W-4 Employee Withholding Allowance Certificate information. It serves a dual purpose: to streamline the process of reporting new hires to the state for child support enforcement purposes and to assist employees in declaring their withholding allowances for state income taxes. Employers are required to submit this form online at www.iowachildsupport.gov within 15 days of hiring a new employee, or they can opt to mail or fax the completed form following the instructions provided.
For a seamless filing experience and to ensure compliance with Iowa's reporting requirements, click the button below to fill out your Iowa 44 019A form today.
Employers in Iowa have a crucial role in ensuring the compliance with state taxation and child support enforcement through the diligent completion and submission of the Iowa 44 019A form. This essential document, serving as both the Centralized Employee Registry Reporting Form and the IA W-4 Employee Withholding Allowance Certificate, facilitates the accurate reporting of new hires and rehires to the state. Within 15 days of an employee's start date, employers are mandated to submit this form either online, by mail, or fax, which then aids in the proper withholding of state income taxes and supports the enforcement of child support obligations. The form also inquires about the availability of dependent health care coverage, signaling the state's comprehensive approach to employee welfare. Moreover, the IA W-4 section guides employees in declaring their withholding allowances, thus ensuring that the correct amount of Iowa income tax is withheld from their paychecks. This preemptive measure not only aligns with fiscal regulations but also protects employees from potential tax liabilities. This critical form, accessible through the Iowa Department of Revenue, embodies the collaborative effort between employers, employees, and the state to maintain fiscal responsibility and support child welfare initiatives.
Centralized Employee Registry Reporting Form
Submit this information online at
TO BE COMPLETED BY THE EMPLOYER
www.iowachildsupport.gov
within 15 days of hire. Please Print or Type.
...or mail this portion of the page to Centralized Employee
Registry, PO Box 10322, Des Moines IA 50306-0322; or fax
EMPLOYER INFORMATION
it to 1-800-759-5881. Please include your FEIN.
FEIN Required
_
Phone: ( _____ ) _______ — ___________
Area Code + Telephone Number
FEIN plus last 3-digit suffix used when filing Iowa withholding tax.
Name: ____________________________________________________________________________________________
Street Address: ___________________________________________________________________________________
___________________________________________________________________________________
City: ________________________________ State:
Zip Code:
Questions: For A through D below, please see instructions on back for definitions and clarification.
A. Is dependent health care coverage available? Yes
or No
B. Approximate date this employee qualifies for coverage:
C. Employee start date:
MM DD
YYYY
D. Address where income withholding and garnishment orders should be sent, if different than above address.
Street Address: ________________________________________________________________________________
_______________________________________________________________________________
City: _____________________________ State:
EMPLOYEE INFORMATION
Employee’s Date of Birth:
Employee’s Social Security Number:
Last Name: __________________________ First Name: ______________________ Middle Initial: _______
____________________________________________________________________________________
City: ________________________________ State: ______________ Zip Code: _______________________
Iowa Department of Revenue
2011 IA W-4
www.state.ia.us/tax
Employee Withholding Allowance Certificate
Marital status:
Single
Married (If married but legally separated, check Single.)
To be completed by the employee
Print your full name: ______________________________________________________________ Social Security No.: ___________________________
Home Address: ______________________________________________________ City: _______________ State: ___ Zip Code: _________________
EXEMPTION FROM WITHHOLDING. If you do not expect to owe any Iowa income tax this year, and expect to have a right to a full refund of ALL income tax withheld, enter “EXEMPT” here: _______________ and the year effective here: ________ Nonresidents may not claim this exemption.
Check this box if you are claiming exemption from Iowa tax based on the Military Spouses Residency Relief Act of 2009.
If claiming the military spouse exemption, enter your state of domicile here: _____________________________
IF YOU ARE NOT EXEMPT, COMPLETE THE FOLLOWING:
1. Personal allowances
1. ______________
2.
Allowances for dependents
2. ______________
3.
Allowances for itemized deductions
3. ______________
4.
Allowances for adjustments to income
4. ______________
5.
Allowances for child and dependent care credit
5. ______________
6.
Total allowances. Add lines 1 through 5
6. ______________
7.
Additional amount, if any, you want deducted each pay period
7. ______________
I certify that I am entitled to the number of withholding allowances claimed on this certificate, or if claiming an exemption from withholding, that I am entitled to claim the exempt status.
Employee Signature: _________________________________________
Date: ___________________________
Employers: Detach this part and keep in your records unless more than 22 withholding allowances are claimed. If more than 22 allowances are claimed, complete the section below and send it to the Iowa Department of Revenue. See Employer Withholding Requirements on the back of this form.
Employer’s name / address: ______________________________________
___________________________________ FEIN: ____________________
44-019a (05/21/10)
TOP PORTION OF FORM– CENTRALIZED EMPLOYEE REGISTRY REPORTING FORM – EMPLOYER REPORTING REQUIREMENTS
An employer doing business in Iowa who hires or rehires an employee must complete this section. Submit online at www.iowachildsupport.gov. You may also mail this portion of the page to Centralized Employee Registry, PO Box 10322, Des Moines IA 50306-0322; or fax it to 1-800-759-5881. Please include your FEIN. If you have questions about employer reporting requirements, call the Employers Partnering in Child Support
(EPICS) Unit at 1-877-274-2580.
Questions A through D
A. Is a family health insurance plan offered through employment? This question does not
C. Indicate the first day for which the employee is owed
relate to insurability of employee’s dependents.
compensation.
B. Example: Is dependent insurance coverage offered upon hire or after six months of
D. This information is needed for income withholding and
employment? This question does not relate to insurability of employee’s dependents.
garnishment purposes.
BOTTOM PORTION OF FORM – IA W-4 INSTRUCTIONS (January 1, 2011) – EMPLOYEE WITHHOLDING ALLOWANCE CERTIFICATE
Exemption from Withholding: You should claim exemption from withholding if you are a resident of Iowa and do not expect to owe any Iowa income tax or expect to have a right to a refund of all income tax withheld. If you qualify, write "EXEMPT" and the year exempt status is effective. Exempt guidelines are: (1) You are exempt if you will earn $5,000 or less and are claimed as a dependent on another person’s return, or (2) You are exempt if you will earn $9,000 or less and are not claimed as a dependent on another person’s return, or (3) married and both spouses’ total is less than $13,500. See your payroll officer to determine how much you expect to make in a calendar year. Nonresidents may not claim this exemption.
Under the Military Spouses Residency Relief Act of 2009, you may be exempt from Iowa income tax on your wages if (1) your spouse is a member of the armed forces present in Iowa in compliance with military orders; (2) you are present in Iowa solely to be with your spouse; and (3) you maintain your domicile in another state. If you claim this exemption, check the appropriate box, enter the state other than Iowa you are claiming as your state of domicile, and attach a copy of your spousal military identification card to the IA W-4 provided to your employer.
Taxpayers 65 years of age or older: You are exempt if you are single and your income is $24,000 or less or if you are married and your combined income is $32,000 or less. Only one spouse must be 65 or older to qualify for the exemption.
You must complete a new W-4 within 10 days from the day you anticipate you will incur an Iowa income tax liability for the calendar year (or your fiscal year) or on or before December 31 if you anticipate you will incur an Iowa income tax liability for the following year. If you want to claim an exemption from withholding next year, you must file a new W-4 with your employer on or before February 15.
FILING REQUIREMENTS/NUMBER OF ALLOWANCES
Each employee must file this Iowa W-4 with his/her employer. Do not claim more allowances than necessary or you will not have enough tax withheld.
1.Personal Allowances: You can claim the following personal allowances:
•1 allowance for yourself or 2 allowances if you are unmarried and eligible to claim head of household status, plus 1 allowance if you are 65 or older, and plus 1 allowance if you are blind.
•If you are married and your spouse either does not work or is not claiming his/her allowances on a separate W-4, you may also claim the following allowances: 1 for your spouse, plus 1 if your spouse is 65 or older, and plus 1 if your spouse is blind.
•If you are single and hold more than one job, you may not claim the same allowances with more than one employer at the same time. If you are married and both you and your spouse are employed, you may not both claim the same allowances with both of your employers at the same time.
•To have the highest amount of tax withheld, claim "0" allowances on line 1.
2.Allowances for Dependents: You may claim 1 allowance for each dependent you will be able to claim on your Iowa income tax return.
3.Allowances for Itemized Deductions
(a)Enter total amount of estimated itemized deductions ..................................................................................... (a) $ _________________
(b)Enter amount of your standard deduction using the following information ................................................... (b) $ _________________
If single, married filing separately on a combined return, or married filing separate returns, enter $1,830 If married filing a joint return, unmarried head of household, or qualifying widow(er), enter $4,500
(c)Subtract line (b) from line (a) and enter the difference or zero, whichever is greater.................................... (c) $ _________________
(d)Additional allowance: Divide the amount on line (c) by $600, round to the nearest whole number and enter on line 3 of the IA W-4 on other side.
4.Allowances for Adjustments to Income: Estimate allowable adjustments to income for payments to an IRA, Keogh, or SEP; penalty on early withdrawal of savings; alimony paid; moving expense deduction from federal form 3903; and student loan interest, which are reflected on the Iowa 1040 form. Divide this amount by $600, round to the nearest whole number, and enter on line 4 of the IA W-4.
5.Allowances for Child/Dependent Care Credit: Persons having child/dependent care expenses qualifying for the federal and Iowa Child and Dependent Care Credit may claim additional Iowa withholding allowances based on their net incomes. If you have qualifying child and dependent care expenses and wish to reduce your Iowa withholding on the basis of this credit, you may claim additional withholding allowances for Iowa based on the following table. Married persons, regardless of their expected Iowa filing status, must calculate their withholding allowances based on their combined net incomes. Note that if net income is $45,000 or more, no withholding allowances are allowed for the Child and Dependent Care Credit, as taxpayers with these incomes are not eligible for the Iowa Child and Dependent Care Credit.
Withholding Allowances Allowed: IOWA NET INCOME
ALLOWANCES
IOWA NET INCOME
$0 - $20,000
5
$20,000- $30,000
4
$30,000 - $44,999
3
Enter the number of allowances on line 5 of the IA W-4 on the reverse side. If you are married and both you and your spouse are employed, the total allowances for child and dependent care that you and your spouse may claim cannot exceed the total allowances shown above.
6.Total: Enter total of lines 1 through 5.
7.Additional Amount of Withholding Deducted: If you are not having enough tax withheld, you may request your employer to withhold more by filling in an additional amount on line 7. Often married couples, both of whom are working, and persons with two or more jobs need to have additional tax withheld. You may also need to have additional tax withheld because you have income other than wages, such as interest and dividends, capital gain, rents, alimony received, etc. Estimate the amount you will be under-withheld, and divide that amount by the number of pay periods per year. If you reside in a school district that imposes a school district surtax, consider reducing the amount of allowances shown on lines 1-5 or have additional tax withheld on line 7.
Changes in Allowances: You may file a new W-4 at any time if the number of your allowances INCREASES. You must file a new W-4 within 10 days if the number of allowances previously claimed by you DECREASES.
Penalties: Penalties apply for willfully supplying false information or for willful failure to supply information which would reduce the withholding allowances. If you file as exempt from withholding and you incur an income tax liability, you may be subject to a penalty for underpayment of estimated tax. Employer Withholding Requirements: The employer must maintain records of the W-4s. If the employee is claiming more than 22 withholding allowances or is claiming exemption from withholding when wages are expected to exceed $200 per week, the employer must send a copy of the W-4 under separate cover within 90 days to the Individual Unit, Examination Section, Iowa Department of Revenue, P.O. Box 10456, Des Moines, Iowa 50306-0456. Questions about Iowa taxes: Call 515-281-3114 or 1-800-367-3388 from Iowa, Rock Island, Moline, Omaha, or e-mail idr@iowa.gov
44-019b (10/06/10)
Once a new employee is added to the team, businesses in Iowa have a key form to fill out – the Iowa 44 019A. This document plays a crucial role in ensuring that employees are properly registered with the state for tax and support purposes. The steps below guide through the process of completing this form, ensuring all needed information is accurately provided within 15 days of the employee's start date. It's a straightforward task but essential for compliance and smooth operations.
It's crucial to ensure all information provided is accurate and complete. Mistakes or delays in this process can lead to complications with tax withholdings and potentially result in penalties. If there are any uncertainties, both the Iowa Department of Revenue and the Employers Partnering in Child Support (EPICS) Unit are available to assist.
What is the Iowa 44 019A form used for?
The Iowa 44 019A form is used for two main purposes. The top portion is a Centralized Employee Registry Reporting Form required by employers to report new hires or rehires in Iowa. This information aids in enforcing child support obligations. The bottom portion is an IA W-4 Employee Withholding Allowance Certificate where employees specify withholding allowances for Iowa state income tax. Employers use this for calculating the correct amount of state income tax to withhold from employees' paychecks.
Who needs to complete the Iowa 44 019A form?
Employers in Iowa are required to complete and submit the upper portion of the Iowa 44 019A form to report new hires or rehires. Moreover, newly hired or rehired employees in Iowa need to fill out the lower IA W-4 portion of the form to indicate their state tax withholding preferences.
When does the Iowa 44 019A form need to be submitted by an employer?
An employer must submit the top portion of the Iowa 44 019A form to the Centralized Employee Registry within 15 days of the employee's hire or rehire date. This timely submission helps the state in promptly enforcing child support obligations.
Where should the Iowa 44 019A form be sent?
The completed Iowa 44 019A form can be submitted online at www.iowachildsupport.gov. Alternatively, employers can mail it to Centralized Employee Registry, PO Box 10322, Des Moines, IA 50306-0322, or fax it to 1-800-759-5881.
What information is needed to complete the employee portion of the form?
To complete the IA W-4 portion, an employee must provide personal information like social security number, address, marital status, and withholding allowances based on personal, dependency, or standard deductions. If applicable, one can also claim exemption from withholding due to anticipated non-taxability under specified criteria.
What happens if an employee claims more than 22 withholding allowances or exemption from withholding on the Iowa 44 019A form?
If an employee claims more than 22 withholding allowances or claims exemption from withholding and the wages are expected to exceed $200 per week, the employer is required to send a copy of the W-4 to the Iowa Department of Revenue under separate cover within 90 days.
Can an employee claim exemption from withholding on the Iowa 44 019A form?
Yes, employees can claim exemption from withholding on their IA W-4 form if they meet specific criteria indicating they will not owe Iowa income tax for the year. Reasons may include expected earnings below the taxable threshold or eligibility under the Military Spouses Residency Relief Act. They must indicate this by writing "EXEMPT" along with the effective year on their form.
Are there penalties for submitting false information on the Iowa 44 019A form?
Yes, there are penalties for knowingly supplying false information or failing to supply information that would reduce withholding allowances on the Iowa 44 019A form. Additionally, claiming exemption from withholding without meeting eligibility criteria could result in a penalty for underpayment of estimated tax.
Filling out forms isn't anyone's idea of fun, especially when it's for something as intricate as the Iowa 44 019A form, related to employee registry reporting and withholding allowance certificates. However, ensuring accuracy on this form is crucial for both employees and employers to avoid unnecessary trouble. Let's dive into five common mistakes people often make while completing this necessary documentation, which can help you steer clear of potential pitfalls.
In summary, the key to accurately completing the IA 44 019A form lies in paying close attention to detail, fully understanding one's tax situation, and double-checking all entered information before submission. Whether you're an employee trying to ensure the correct amount of tax is withheld from your paycheck, or an employer aiming to comply with state regulations, avoiding these common mistakes can save a lot of headaches down the road.
When handling employment and tax matters in Iowa, particularly concerning the Iowa 44-019A form, several other forms and documents frequently come into play to ensure compliance and thoroughness in employee and employer responsibilities. Being familiar with these documents will streamline the hiring and reporting process, ensuring all legal bases are covered efficiently. Here's a brief overview of forms and documents often used alongside the Iowa 44-019A form.
Together, these documents facilitate a harmonious workflow for both employer and employee, ensuring all legal and operational protocols are followed. Ensuring you have the correct forms, like the Iowa 44-019A, alongside these complementary documents, aids in efficient, compliant, and streamlined operations for every business in Iowa.
The Iowa 44 019A form, specifically designed for centralized employee registry reporting and employee withholding allowance certificate, has similarities with various other forms used across the United States for tax and employment documentation. One analogous document is the Federal W-4 Form. This form is used by employers nationwide to determine the amount of federal income tax to withhold from an employee's paycheck. Like the Iowa 44 019A, it requires personal information from the employee, including marital status, number of allowances being claimed to accurately calculate tax withholding, and any additional amount to be withheld per pay period.
Another similar document is the New Hire Reporting Form used in many states, not just Iowa. This form is part of the requirements to report new or rehired employees to a statewide directory, primarily for child support enforcement purposes. The Iowa 44 019A form shares this purpose in its section dedicated to centralized employee registry, making both forms crucial for maintaining updated employment records to ensure compliance with state and federal regulations.
The State-specific W-4 forms, such as the California Form DE-4 or the New York IT-2104, serve a similar function to the withholding allowance section of the Iowa 44 019A. These state forms, like their Iowa counterpart, are used by employees to determine the amount of state income tax to be withheld from their paychecks based on their personal allowances and financial circumstances. This similarity underscores the universal need among U.S. employers to calculate and withhold state income taxes accurately.
The Employee's Withholding Certificate for Local Taxes in jurisdictions that impose local income taxes, like Philadelphia's Form E-1 or Maryland's MW507 form, parallels the Iowa 44 019A's focus on withholding. These forms determine how much local (city, county, or school district) tax an employee owes and should be withheld by their employer. The concept mirrors the Iowa form's state tax withholding calculations but on a more localized level.
The Federal I-9 Employment Eligibility Verification form, while primarily used to verify the identity and legal authorization to work of newly hired employees, shares a common goal with the Iowa 44 019A form: ensuring employee compliance with legal requirements. Though the I-9 does not deal with tax withholding, it is another essential document that employers must complete and retain for each employee, reinforcing the systematic gathering of employee information at the time of hire.
The Request for Taxpayer Identification Number and Certification, or W-9 form, is another federal form that finds a counterpart in the Iowa 44 019A. Employers use the W-9 to gather information such as the employee's Social Security Number or Employer Identification Number (for contractors) for tax reporting purposes. While primarily used by freelancers and contractors, the need to accurately report tax and identification information to the IRS is a shared aspect with the employee information section of the Iowa 44 019A form.
Lastly, the Health Insurance Marketplace Employer Coverage Tool is a form that employers fill out for employees who are applying for cost assistance when buying health insurance through the Marketplace. This form's relevance to the Iowa 44 019A lies in the shared context of providing vital information about employee benefits and coverage, particularly pertinent details regarding available health care coverage—an area covered by question A on the Iowa form regarding dependent health care coverage availability.
When filling out the Iowa 44 019A form, here are important dos and don'ts to consider:
Do:
Don't:
When it comes to understanding the Iowa 44-019A form, there are several misconceptions that can lead to confusion. Here is a list of six common misunderstandations and the facts that clarify each one:
These clarifications should help to navigate the common areas of confusion surrounding the Iowa 44-019A form, promoting better compliance and understanding among employers.
Filling out and using the Iowa 44 019A form is an essential process for employers in Iowa, aiding in the streamlined submission of employee information for tax and child support enforcement purposes. Here are some key takeaways that should be considered:
Compliance with the requirements set forth in the Iowa 44 019A form is essential for employers to avoid penalties and ensure proper tax withholding for their employees. It also plays a critical role in the state’s efforts to enforce child support obligations, making its accurate and timely submission a key responsibility for businesses operating in Iowa.
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