Periodic Returns. Annually (Form AR-941A) by January 31 of the following year if employer withholds less than $200 for a full year and is classified as annual filer. Monthly (Form AR-941M) by 15th of following month for employers withholding $200 or more per year.
Annual Reconciliation Returns. Forms AR-3MAR or AR-3AR due February 28.
Timely Filing. When due date falls on Sunday or legal holiday, the due date for filing the return will be the day after the Sunday or legal holiday. If placed in the mail, the date of the U.S. postmark shall be deemed the date of delivery. Only the postmark of the U.S. Postal Service, rather than those of private postage meters, shall qualify