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Last Updated: 12/21/2015

Withholding for Seasonal Businesses

‚ÄčIs your business seasonal?

If you consistently withhold tax in the same quarters each calendar year (up to three, but not all four), you can deposit and file for only the quarters you pay wages.

Note: If your season varies due to weather or other factors, choose the quarters that match your longest season. Zero returns are required if your season is shorter than anticipated and no wages were paid in a quarter for which you are registered.

What do I need to do?

If you meet the above condition and you want to change to our seasonal option, you must contact us at 651-282-9999 or 1-800-657-3594 (toll-free) to update your e-Services account.

What happens next?

After updating your account, you will:

  • deposit tax semiweekly or monthly (unless you meet the quarterly exception)
  • file returns for active quarters only
  • contact us at 651-282-9999 or 1-800-657-3594 (toll-free) if you need to pay wages during an "inactive" quarter

For more information, see Withholding Tax Due Dates for Filing and Paying.

Note: If you use a payroll service company, notify them of your seasonal status.

What do I need to know as a Third Party Bulk Filer?

Third Party Bulk Filer businesses are not considered seasonal. However, if you have clients that meet the above condition and they want to change their account to seasonal, they must contact us.

If you have seasonal clients:

  • you will only deposit tax and file returns for "active" quarters
  • returns will reject if you file for an "inactive" quarter