Periodic Returns. Semi-weekly (Form NC-5P) (according to federal requirements) if an average of $2,000 is withheld monthly (Form NC-5Q by last day of calendar month following the quarter is used to reconcile eighth-monthly or semi-weekly deposits). Quarterly (Form NC-5) where employer withholds less than $500 a month, by last day of month following end of each calendar quarter. Monthly (Form NC-5M) by 15th day of following month (December returns due January 31) if employer withholds $500 or more per month but less than $2,000. Transient and seasonal employers must file monthly.
Annual Reconciliation Returns. Form NC-3 (Form NC-3M for monthly, transient and seasonal employers, NC-3A for accelerated filers) due February 28.
Timely Filing. If the due date for a return or report falls on a
Saturday, Sunday, or legal holiday, the return or report is considered timely
filed if it is filed on the next succeeding day that is not a Saturday, Sunday,
or legal holiday. A return or report is considered timely filed if it is
postmarked the day due.