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Taxation of Employee Benefits: Iowa

Taxation of Employee Benefits requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Alice Gilman


  • Same-sex marriage is recognized in Iowa and the value of health insurance benefits provided to an employee's same-sex spouse is not subject to state income tax withholding. Same-sex civil unions and domestic partnerships are not recognized in the state. See Same-Sex Couple Health Insurance Benefits.