Iowa businesses would only need to file electronic W-2 and 1099 tax forms with the state for employees for whom tax was withheld, under a rule amendment proposed by the Iowa Department of Revenue. The proposed change comes after challenges that many withholding agents experienced during the 2018 tax filing season, the department said. The amended rule would also move the relevant filing deadline from Jan. 31 annually to Feb. 15, which the department said should improve its ability to respond to withholding agents who contact the department for assistance. The department implemented new electronic filing requirements in fiscal 2016, and in late 2017 extended the phase-in period to the 2018 tax filing season. The proposed rule is available for public comment through Aug. 20.