Periodic Returns. Quarterly (Form TC-96Q) by last day of month following end of quarter. Monthly (Form TC-96M) by last day of following month for employers withholding $1,000 or more per month.
Annual Reconciliation Returns. Form TC-96R due February 28.
Timely Filing. All tax returns and reports that fall due on a
Saturday, Sunday, or legal holiday are timely if filed on the next business day
following the Saturday, Sunday, or legal holiday. Returns and reports are timely
filed if postmarked the day due.