Periodic Returns. Quarterly (Form DR 1094) by the last day of the month following the end of quarter if employer withholds less than $7,000 during lookback period; monthly (Form DR 1094) by the 15^th day of the following month if employer withholds $7,000, but not more than $50,000 during lookback period.

Annual Reconciliation Returns. Form DR 1093 due by last day of February.

Timely Filing. If due date for returns and reports falls on a Saturday, Sunday, or legal holiday, the next working day will be the due date. Returns and reports are deemed timely filed if postmarked the day due.