Periodic Returns. Quarterly (Form OW-9) by the 15th day of month following end of quarter. Monthly deposits (Form OW-9) are required by 15th day of following month if more than $500 is withheld per quarter.

Annual Reconciliation Returns. Form OW-1 due last day of February.

Timely Filing. Due dates that fall on a Saturday, Sunday, or legal holiday shall be extended to the next business day following such Saturday, Sunday, or holiday. All reports shall be considered to have been timely filed if postmarked prior to midnight on the due date.