Periodic Returns. Monthly (Form CRS-1) by 25th day of following month. Semiannual or quarterly (Form CRS-1) returns permitted if employer withholds less than $200 per month.

Annual Reconciliation Returns. Not required.

Timely Filing. If the due date for a return or report falls on a Saturday, Sunday, or legal holiday, such returns or reports are considered to be timely filed if postmarked or filed in person the next succeeding day that is not a Saturday, Sunday, or legal holiday. Returns or reports are considered as being timely filed if postmarked the day they are due.