Periodic Returns. Form WT-6 — quarterly by last day of month following end of reporting period if employer withholds less than $300 per quarter; monthly by last day of month following end of reporting period if employer withholds $300 or more per quarter; semi-monthly if employer withholds in excess of $5,000 in any quarter (taxes from the 1st to the 15th of month must be deposited by last day of month and taxes withheld from the 16th to the end of the month must be deposited by the 15th day of the following month); annually by last day of month following end of reporting period if employer withholds less than $100 per year.

Annual Reconciliation Returns. Form WT-7 due January 31.

Timely Filing. Returns that fall due on a Saturday, Sunday, or legal holiday are considered timely filed if filed on the next succeeding day that is not a Saturday, Sunday, or a legal holiday. Reports are timely filed if postmarked the day due, provided they are received by the Department within 5 days of the prescribed date.