Iowa Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Secretary of State
Business Services
First Floor, Lucas Building
321 E. 12th St.
Des Moines, IA 50319
(515) 281-5204
FAX: (515) 242-5953

http://www.sos.state.ia.us/index.html

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Iowa Department of Revenue

Hoover Building
Taxpayer Services, 4th Floor
1305 E. Walnut
Des Moines, IA 50319
(515) 281-3114
1-800-367-3388 (in Iowa, Omaha, Rock Island, Moline)

http://www.state.ia.us/government/drf/index.html

Iowa State Statutes

To research the State Statutes for Iowa Corporations, LLCs and Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

 

Corporations 

 

Annual Filing Requirements

 

Biennial Reports

Fee:

The fee for filing the for profit biennial report is $45. There is no charge for filing a biennial report for non-profit corporations.

 

Forms:

Biennial Report (Online) - 2011 Biennial Report Online Filing
Biennial Report - Report Information (Report Obtained from SoS)

 

Due Date:

 

A report must be filed with the Secretary of State every two years. The first report must be delivered to the Secretary of State between January 1st and April 1st of the year following the calendar year in which a domestic corporation was incorporated or a foreign corporation was authorized to transact business. Subsequent biennial reports must be delivered to the secretary of state between January 1 and April 1 of the following even-numbered calendar years.

 

Corporation Tax Returns

Tax:

Income Tax Rates
First $25,000                6%
$25,000 to $100,000      8%
$100,000 to $250,000   10%
$250,000 or more         12%

 

Forms:

Business Tax (Online) - E-Filing Business Taxes
Form 1120 - 2010 Corporation Income Tax Form (instructions)

Form 1120S - 2010 S Corporation Income Tax Form (instructions)

Voucher - 2010 Corporation Tax Payment Voucher

Tax Form List - Corporation Income Tax Forms from 1996-2010

 

Due Date:

 

Corporation tax returns must be filed by the last day of the 4th month after the close of the fiscal year, or before May 1st for calendar year filing.

 

Limited Liability Company

 

Annual Filing Requirements

  

Biennial Reports

Fee:

The fee for filing the biennial report is $45.

 

Forms:

Biennial Report (Online) - 2011 Biennial Report Online Filing

 

Due Date:

These reports are due by March 31st.

 

LLC Tax Returns

Tax:

Income Tax Rates
First $25,000                6%
$25,000 to $100,000      8%
$100,000 to $250,000   10%
$250,000 or more         12%

 

Forms:

Business Tax (Online) - E-Filing Business Taxes

Form 1065 - Partnership 2010 Return of Income (instructions)

Form 1120 - 2010 Corporation Income Tax Form (instructions)

Tax Form List - Partnership Income Tax Forms from 1996-2010

Tax Form List - Corporation Income Tax Forms from 1996-2010

 

Due Date:

LLCs taxed as corporations will file Form 1120. All others are treated as partnerships and will file Form 1065. LLC tax returns must be filed by the last day of the 4th month after the close of the tax year, or before May 1st for calendar year filing.