Who Needs to File an Iowa Verified Summary of Payments (VSP)?
• If you are registered with Iowa as an Iowa withholding agent and withheld Iowa tax, you need to file the VSP. • If you are registered with Iowa as an Iowa withholding agent but were not required to withhold Iowa tax, you will file the VSP showing zero due. • If you are registered as an Iowa withholding agent and issue 1099s that have Iowa withholding, you need to file the VSP. • If you are not registered as an Iowa withholding agent and have been sending in payments, you need to get registered. You also need to file the VSP.