Iowa employers use the Iowa Centralized Employee Registry reporting form, Form 470-3100, to report every new hire, rehire, and qualifying independent contractor to the state’s Child Support Recovery Unit within 15 days. You can file it online, by mail, or by fax. What follows is who must be reported, what information the form asks for, how to submit it, and what happens if you miss the deadline.
Who You Have to Report
You report every person you hire whose federal or state income tax you withhold, whether they work full-time, part-time, or seasonally.1Iowa Legislature. Iowa Code 252G – Central Employee Registry
Rehires count too. Under Iowa law, a rehire is anyone returning after a separation of at least six consecutive weeks.1Iowa Legislature. Iowa Code 252G – Central Employee Registry A former employee coming back after five weeks away does not need a new report.
Independent contractors are reportable only when two conditions are both met: you pay the contractor more than the 1099-MISC threshold (currently $600), and the payments are not a single lump sum within the calendar year.2Iowa Legislature. Iowa Code 252G.4 – Alternative Reporting Requirements A one-time flat-fee project paid in a single check does not trigger the requirement even if it exceeds $600. One report per contractor is enough, no matter how many payments follow.
What Information the Form Asks For
Form 470-3100 is a printable PDF available from the Iowa HHS Employer Site at secureapp.dhs.state.ia.us/epay/.3Iowa HHS Employer Site. Printable Forms It has two blocks: one about the worker and one about your business.
Worker Block
- Full legal name, exactly as it appears on the Social Security card. Nicknames or shortened names can cause a mismatch when the registry cross-references child support records.
- Residential street address, city, state, and ZIP.
- Social Security number. This is the primary identifier the Child Support Recovery Unit uses, so confirm it against the W-4.
- Date of birth. For independent contractors, this is required only if known.2Iowa Legislature. Iowa Code 252G.4 – Alternative Reporting Requirements
- Date of hire or rehire, which is the first day the worker earns or is owed wages, not the day the offer letter went out.
Employer Block
- Federal Employer Identification Number (FEIN). One wrong digit will cause the automated system to reject the submission.
- Legal business name as it matches your FEIN, not a trade name or DBA.
- Payroll mailing address. The state sends income-withholding orders here, so it should reach whoever handles payroll.
- Contact phone number where state staff can reach someone to resolve discrepancies.
If you file on paper, print in dark ink and keep every character legible.
How to Submit It
Iowa accepts the report through three channels.
Online
Key in reports individually or upload bulk files at the Iowa HHS Employer Site, secureapp.dhs.state.ia.us/epay/.4Iowa HHS Employer Site. Iowa HHS Employer Site You get an on-screen confirmation, which is the cleanest proof you met the deadline.
Send the completed form to:5Iowa Child Support Recovery Unit. Iowa Centralized Employee Registry Reporting Form
Iowa Centralized Employee Registry
PO Box 10322
Des Moines, IA 50306-0322
Fax
Fax to 800-759-5881 (toll free) or 515-281-3749 (Des Moines area).5Iowa Child Support Recovery Unit. Iowa Centralized Employee Registry Reporting Form Keep the transmission confirmation as proof of filing.
The 15-Day Deadline
You have 15 days from the hire or rehire date to submit the report, regardless of the filing method.6Iowa Legislature. Iowa Code 252G.3 – Employer Reporting Requirements For independent contractors, the 15 days run from the date both triggering conditions are met, meaning the date you issue a non-lump-sum payment above the 1099-MISC threshold.2Iowa Legislature. Iowa Code 252G.4 – Alternative Reporting Requirements
If you mail the form, remember the clock starts on the hire date, not the postmark. Employers with high turnover or seasonal spikes are better off using the online portal.
What Happens If You Don’t File
Iowa treats a willful failure to report as contempt of court. A state agency that accesses or administers the registry, or the Iowa Attorney General, can bring an action in district court in the county where your business is located, or in Polk County if your principal place of business is elsewhere.6Iowa Legislature. Iowa Code 252G.3 – Employer Reporting Requirements Contempt carries the possibility of fines or jail time at the court’s discretion.
Federal law separately authorizes civil penalties of up to $25 per unreported employee, or up to $500 if the employer and employee conspired to avoid the report or filed a false one.7Office of the Law Revision Counsel. 42 USC 653a – State Directory of New Hires The same structure applies to contractors you were required to report.2Iowa Legislature. Iowa Code 252G.4 – Alternative Reporting Requirements
If You Have Employees in More Than One State
If your business has employees in Iowa and at least one other state, you can send all of your new-hire reports to a single designated state instead of filing in each one separately. To qualify, you must transmit reports electronically and register with the federal Office of Child Support Enforcement through the Multistate Employer Registration system.8Administration for Children and Families. Multistate Employer Registration Form and Instructions You must have at least one employee working in the state you designate. Registration goes through the OCSE Child Support Portal at ocsp.acf.hhs.gov or by emailing the completed registration form to msedb@acf.hhs.gov.9Administration for Children & Families. Multistate Employer Registration Form for New Hire Reporting If you designate another state as your reporting destination, you do not need to file Form 470-3100 for your Iowa hires.