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Iowa online Form W-2G: What You Should Know
A report of such winnings will be required by your state income tax agency if any of the following apply (see Notice 2009-70, 2009-11 I.R.B. 609) (See Publication 926) (See Publication 463, Pub. L. No. 102-572, §101.22(a)(1) and (2), Tax Guide for Small Business. (5) “Gross receipts” means more than ten percent (10%) of the gross receipts derived in a single occurrence. (6) “Payroll tax” means taxes required or assessed by: a. Any federal, state, or local government on employees of a business but does not include business taxes imposed on employees by federal law or by laws with respect to nonresidents (see 18 U.S.C. §3401(a)(27)) ; b. Any federal, state, or local taxation, licensing, or regulatory authority or tax collection agency other than such entities described in this paragraph, or the United States; or c. Any government, or instrumentality thereof, which is authorized by any law authorizing government agencies to levy, collect, or remit taxes, or by which such governments levy, collect, or remit taxes.
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