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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. For details, see Withholding Tax Holiday Schedules.
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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 |
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.
Your due dates depend on how much tax you withheld and when the 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 |
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.
