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Withholding Tax Due Dates

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You must electronically file your Minnesota Withholding Tax returns and deposit (pay) the tax withheld by the required due dates.

If a due date falls on a weekend or legal holiday, your return or deposit is due on the next business day. See Holiday Schedules for Withholding Tax Returns and Payments.

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When are my withholding tax returns due? [+]

Your due dates depend on whether you file returns quarterly or annually. Most employers must file their returns quarterly.

Frequency	For quarter ending:	You must file by:
First Quarter (January - March)	March 31	April 30
Second Quarter (April - June)	June 30	July 31
Third Quarter (July - September)	Sept. 30	Oct. 31
Fourth Quarter (October - December)	Dec. 31	Jan. 31
Annual (See "Annual filer requirements" below)	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 qualify and want to file your returns annually, contact us.

When are my withholding tax deposits due? [+]

Your due dates depend on how much tax you withheld and when the Internal Revenue Service (IRS) requires you to deposit.

Frequency	If you withheld	Then 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	The 15th day of the next month
Annual	Less than $500 prior to Dec. 1 (see “Annual deposit exception” below)	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 qualify for the seasonal option, contact 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 about the seasonal option, see Withholding for Seasonal Businesses.

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