Periodic Returns. Quarterly (Form A-1) by last day of month following end of quarter; monthly (Form A-6) by 15th day of following month if aggregate amount withheld in first or second month of quarter exceeds $1,000.

Annual Reconciliation Returns. Form A-3 due by the last day of February.

Timely Filing. Reports are deemed timely filed if received or if the envelope in which they are mailed is postmarked no later than the first work day following the due dates which fall on Saturday, Sunday, or legal holiday.