How to determine if you need a Business eFile Number (BEN)
The State of Iowa requires employers who withhold Iowa income tax to have an Iowa withholding permit. The Iowa Department of Revenue provides the Business eFile Number (BEN) and Withholding Permit to employers who register with the Department. Employers need the BEN and Withholding permit to use eFile & Pay (or to provide to whoever files on their behalf.)
- Iowa is the only state that requires a Business eFile number.
- That Business eFile number needs to be populated to all employee records for that employer, regardless of whether they are being filed to Iowa or not.