Periodic Returns. Accelerated deposits and returns (Form 952) are due within five days of payroll periods which begin on the 16th of the month and the 15th of the following month for employers withholding $60,000 or more per year; monthly (Form 950) by 20th of following month for employers withholding more than 500 but less than $5,000 per month (nonresident contractors must file monthly); quarterly (Form 950) if employer who owes less than $500 per quarter receives permission. Coupon books contain returns. Farmer-employer or other employer exempt from federal withholding: annually on Form WH 2-F due by the last day of February.

Annual Reconciliation Returns. Form 956 due by the last day of February. (Does not apply to farmer-employer or employer exempt from federal withholding.) Coupon books contain returns.

Timely Filing. When due date for withholding reports falls on a Saturday, Sunday, or legal holiday, the returns are considered timely filed when the report has been postmarked the first normal work day following the Saturday, Sunday, or legal holiday.