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Last Updated: 10/26/2017

Frequently Asked Questions

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Withholding Tax

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Withholding Tax > File and Pay > Past due returns

  • When is my return considered late?Back to top

    At 12:00 a.m. the following day after the due date of the return.  There is a 5% penalty on the unpaid tax if you file your return late.​

  • Is additional information needed to file a past due return?Back to top

    No. However, you may want to calculate penalty and interest in advance.  You can use the following formula: 

    Interest = (tax + penalty) x # of days late x interest rate / 365.  ​

  • How far back can I file a past due return?Back to top

    In e-Services, you can file past due returns for up to four prior years.    ​

  • Will I be assessed penalties if my return is past due?Back to top

    Yes. There is a 5% penalty on the unpaid tax if you file your return late. ​

  • How long will my return take to complete processing?Back to top

    If your return is past due and a Commissioner Filed Return has not been filed, your return will be processed within 48 hours. 

    If a Commissioner Filed Return has been filed, your return will be reviewed before it is processed. 

  • I received a Commissioner Filed Return letter. Where did the tax amount listed in the letter come from?Back to top

    We use previous filing history, all available information, plus inflation to determine the amount of tax due.  When you file your original withholding return, the actual amount of tax will replace the estimated tax amount.​