Periodic Returns. Withheld taxes must be deposited with payment coupon (Form OTC) at the same time federal deposits are made. Form OQ must be filed by last day of month following quarter. Employers who make semi-weekly or next-banking-day deposits must also file Schedule B. Agricultural employers may file annually by January 31 on Form WA.

Annual Reconciliation Returns. Form WR due by February 28.

Timely Filing. Any mailed report or return is deemed received by the state on the date shown on the postmark. If the date for filing any report or return falls on a Saturday, Sunday, or legal holiday, the filing shall be deemed timely if performed on the next business day. Any return or remittance filed through the mail or by private express carrier is deemed to be received on the date shown by the cancellation mark or record of transmittal on it or on the date it was mailed or deposited for transmittal, if proof of that date can be made available.