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7 and 422. 12C and section 422. 16 as amended by 2007 Iowa Acts House File 904 section 3. ARC 8589B IAB 3/10/10 effective 4/14/10. 3 Semimonthly deposits. Every withholding agent who withholds more than 5 000 in a semimonthly period must file a semimonthly tax deposit. This paragraph sets forth the filing thresholds for each filer based on the amount withheld for withholding that occurs on or after January 1 2003. The payers are not responsible for improper choices made by a payee in...
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