Periodic Returns. Quarterly (Form A1-QRT) by last day of month following end of quarter if an average of less than $1,500 withheld in each of the preceding 4 calendar quarters; if an average of more than $1,500 was withheld in each of the preceding 4 calendar quarters, deposits are due at the same time as federal deposits.

Annual Reconciliation Returns. Form A-1R due February 28.

Timely Filing. When due date falls on a Saturday, Sunday or a legal holiday, the due date for filing returns will be the next banking day. If placed in the mails, returns should be posted in ample time to reach the Department of Revenue under ordinary handling of the mails, on or before the date on which the return must be filed. If a return is made and placed in the mails, properly addressed and postage paid, on or before due date, no penalty will attach should the return not actually be received by the office until after that date.