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Iowa Withholding & Unemployment Basics for Employers


Terry O'Neill, Iowa Department of Revenue &
Michael Wilkinson, Iowa Workforce Development
Presented November 12th from Noon-1pm (Central)
Webinar PowerPoint
Q&A Document

Terry-Mike-PhotoThis webinar will provide an overview of Iowa income tax withholding and Iowa unemployment insurance tax. Terry O'Neill from the Iowa Department of Revenue and Michael Wilkinson from Iowa Workforce Development will be our guest presenters. Please see this page if you are planning to use this presentation for continuing education credits.

During this online webinar, you'll learn:

  • Who needs to register as an Iowa withholding agent
  • What income is subject to withholding
  • How much you should withhold
  • What the Iowa-Illinois Reciprocal Agreement is
  • How to apply for a permit
  • How to file and how often
  • What end-of-year reporting is required
  • What the Unemployment Insurance (UI) Trust Fund is
  • How the UI tax rate is calculated and how to control the cost
  • What the Federal Unemployment Tax Act is
  • The difference between employees and independent contractors
  • What happens if you purchase an existing company
  • What the reporting requirements are
  • What happens if an unemployment insurance claim is filled
  • The difference between quitting and being discharged

Terry started with the Iowa Department of Revenue in 1987 as a summer intern working to find non-registered businesses. In the fall of 1987, he became a revenue agent, collecting past due taxes in the Davenport area. In 1990, he became a Taxpayer Service Specialist (TSS). As a TSS, he assists taxpayers by e-mail and phone on a wide variety of Iowa tax issues. In addition, Terry is a primary presenter for other educational outreach efforts of the Department, such as Webinars.

Michael Wilkinson is the Division Administrator for Unemployment Insurance Services with Iowa Workforce Development. Promoted to this role in July 2010, Michael’s 32 years of experience incorporates leadership in a variety of programs from disciplines of workforce services and unemployment insurance to large scale system and cultural change. In addition to creating new relationships with businesses and promoting greater accountability for the claimant, his mission is to lead the redesign of the unemployment insurance benefits and tax systems.

Past Business Webinars

CBGIverticalwebinarFor many years, the Center for Business Growth and Innovation (CBGI) at the University of Northern Iowa has provided and recorded hundreds of business webinars available to small business owners to watch and learn from.  Browse through some of our best recorded business presentations, or register to attend our next webinar for free!  If you are interested in being a speaker, or would like to recommend someone to us, please contact us at 319-273-4344 or email at