Periodic Returns. Quarterly (Form 44-095) by last day of the month after the end of the quarter if less than $50 per month is withheld. Monthly (Form 44-101) by 15^th day of the following month if between $50 and $16,000 per month is withheld. Semimonthly (Form 44-101) by the 25^th day of the month and the 10^th day of the following month if more than $16,000 per month is withheld. Coupon books sent to employers contain the necessary forms.

Annual Reconciliation Returns. Form VSP along with Forms W-2 and Forms 1099 due by last day of February.

Timely Filing. When the due date falls on Sunday or a legal holiday, the return will be due the day following such Sunday or legal holiday. If a return is placed in the mails, properly addressed and postage paid, on or before the due date for filing, no penalty will attach should the return not be received until after that date.