Periodic Returns. Quarterly (Form L-1) if employer withholds less than $500 per month, filed by last day of month following end of quarter. Monthly (Form L-1) if employer withholds $500 or more but less than $2,000 in any calendar month, filed by last day of month following month of withholding. Semi-monthly (Form L-1) if employer withholds $2,000 or more in any calendar month, filed by last day of month for first 15 days of month, by 15th day of following month for remainder of month. Annually (Form L-3) if employer withholds $100 or less per year; returns are due February 28.
Annual Reconciliation Returns. Form L-3 due by the first business day following February 27.
Timely Filing. If the date for filing any withholding tax return falls
on a Saturday, Sunday, or legal holiday, the return will be considered to be
timely filed if postmarked on the next working day.