Periodic Returns. The state provides coupon booklets for making monthly, quarterly, and annual returns. Monthly (Form 89-105) if employer withholds $300 or more per month, due by 15th day of following month. Quarterly deposits (Form 89-105) permitted if tax withheld is less than $300, due by 15th day of month following end of quarter. (Transient and seasonal employers file monthly.)
Annual Reconciliation Returns. Form 89-115 due January 31 or within 30 days of last month in which wages are paid.
Timely Filing. When the due date for returns and reports falls on a
Saturday, Sunday, or legal holiday, such returns and reports are deemed timely
filed if received on next business day. Returns and reports are deemed as being
timely filed if postmarked the day due.