COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
You qualify if you consistently withhold tax in the same quarters (up to three, but not all four) each calendar year. If your season varies due to weather or other factors, choose the quarters that match your longest season.
You do not qualify if you are registered as a third-party bulk filer.
Email firstname.lastname@example.org, or call 651-282-9999 or 1-800-657-3594. We will need information about your business’ active and inactive quarters. If you use a payroll service company, contact them and confirm they can file seasonally.
After we update your account, you must:
Deposit tax for active quarters only
File returns for active quarters only, even if your season is shorter than expected and you did not pay wages
Contact us if you need to file and pay during an inactive quarter
Notify your payroll service company of your seasonal status (if applicable)