Periodic Returns. Form KW-5 due quad-monthly whenever total amount withheld exceeds $100,000 annually or $667 is accumulated by 7th, 15th, 21st, and last day of each month, payment is due within 3 banking days of 7th, 15th, 21st, and last day of each month. Semimonthly by 25th of month for the first 15 days of month, by 10th of following month for remainder of month, if total annual amount withheld exceeds $8,000 but not $100,000. Monthly by 15th of following month if total annual amount withheld exceeds $1,200 but not $8,000. Quarterly by 25th of month following end of quarter if annual amount withheld exceeds $200 but not $1,200. Annually by January 25 of following year if total annual amount withheld does not exceed $200.
Annual Reconciliation Returns. Form KW-3 due by last day of February.
Timely Filing. If due dates for returns and reports fall on a
Saturday, Sunday, or legal holiday, such returns and reports are considered
timely filed if filed on the first working day following such Saturday, Sunday,
or legal holiday. Returns and reports are considered timely filed if they are
postmarked the day due.