Frequently Asked Questions
Tax returns are generally due on the 20th of the month following the reporting period. If the 20th falls on a holiday or a weekend, the due date is the next business day. Returns must be postmarked on or before the due date to be considered timely.
Yes, a zero return must always be filed even if there is no tax due in the reporting period.
Yes, but be careful to make sure that the post office has the proper postmark if paper checks are mailed on the 20th.
If more than $100 in tax will be remitted each month, returns must be filed monthly. If less than $100 in tax will be remitted each month, a quarterly or annual filing frequency may be granted upon request.
A 15 percent penalty will be assessed on delinquent taxes. Additionally, an interest rate of 0.5 percent per month will be charged.