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Last Updated: 6/26/2017

Due Dates for Filing and Paying

You must electronically file your Withholding Tax return and deposit (pay) the tax withheld by the required due dates, as explained below. If the due date falls on a weekend or legal holiday, your return or deposit is due on the next business day.

  

    Return Due Dates

    The due date for your return(s) depends on whether you're a quarterly filer or an annual filer. Most employers are required to file quarterly returns.

    Frequency
    For quarter ending:
    You must file by:
    1st Quarter (January – March)
    March 31
    April 30
    2nd Quarter (April - June)
    June 30
    July 31
    3rd Quarter (July - September)
    Sept. 30
    Oct. 31
    4th Quarter (October - December)
    Dec. 31
    Jan. 31
    Annual (See annual filer requirements)
    N/A
    Jan. 31

    Annual filer requirements

    To qualify for annual filing, you must have a filing history of $500 or less of withholding in the prior calendar year. If you meet this requirement and want to request an annual filing status, please contact us.

     

    Deposit Due Dates

    How often you need to deposit Withholding Tax varies. It depends on your federal deposit schedule and how much Minnesota tax you withheld.
    Frequency
    If you withheld:
    Your deposit is due by:
    Semiweekly
    More than $1,500 in the previous quarter and the IRS requires you to deposit semiweekly
    Wednesday after payday (if your payday is Wed., Thur. or Fri.)
    or     
    Friday after payday (if your payday is Sat., Sun., Mon. or Tue.)
    Monthly
    More than $1,500 in the previous quarter and the IRS requires you to deposit monthly
    15th day of the next month
    Annual
    Less than $500 prior to Dec. 1
    (See annual deposit exception)
    Jan. 31
    Exception/
    Quarterly
    $1,500 or less in the previous quarter and you filed that quarter's return on time
    April 30, July 31, Oct. 31 and Jan. 31
     

    Annual deposit exception

    If your total tax withheld for the year exceeds $500 prior to December 1, you must deposit the total amount by the last day of the month after you exceed $500.

    Seasonal option

    If you consistently withhold tax in the same quarters each calendar year (up to three, but not all four), you can deposit tax and file returns for only the quarters you pay wages. If you meet this condition, call us to update your account. You will use the above due date schedules when filing returns and depositing tax for active quarters.

    For more information, see Withholding Tax for Seasonal Businesses.