Periodic Returns. Quarterly (Form F-306) by last day of month following end of quarter; annual by January 31 if the tax withheld during the previous calendar year was less than $250.
Annual Reconciliation Returns. Form F-307 due at same time as federal return.
Timely Filing. If the due date for a return or report falls on a
Saturday, Sunday, or legal holiday, the following working day is considered as
the due date. The returns and reports are deemed timely filed if postmarked the
day the reports and returns are due.