Iowa Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: January 5, 2007
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.
Annual Filing Requirements
Biennial Reports
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Fee:
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The fee for filing the paper biennial report is $45, with online filings discounted to $30.
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Forms:
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Biennial Report (Online) - 2007 Biennial Report Online Filing
Biennial Report - Report Information (Report Obtained from SoS)
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Due Date:
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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.
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Corporation Tax Returns
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Tax:
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Income Tax Rates
First $25,000 6%
$25,000 to $100,000 8%
$100,000 to $250,000 10%
$250,000 or more 12%
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Forms:
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Business Tax (Online) - E-Filing Business Taxes
Form 1120 - 2006 Corporation Income Tax Form (instructions)
Form 1120S - 2006 S Corporation Income Tax Form (instructions)
Voucher - 2006 Corporation Tax Payment Voucher
Tax Form List - Corporation Income Tax Forms from 1996-2006
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Due Date:
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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.
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Limited Liability Company
Annual Filing Requirements
Biennial Reports
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Fee:
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Forms:
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Biennial Report (Online) - 2007 Biennial Report Online Filing
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Due Date:
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These reports are due by March 31st.
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LLC Tax Returns
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Tax:
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Income Tax Rates
First $25,000 6%
$25,000 to $100,000 8%
$100,000 to $250,000 10%
$250,000 or more 12%
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Forms:
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Business Tax (Online) - E-Filing Business Taxes
Form 1065 - Partnership 2006 Return of Income (instructions)
Form 1120 - 2006 Corporation Income Tax Form (instructions)
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Due Date:
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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.
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