All businesses are required to file an annual return each year.
|Monthly||On or before the 20th day of the following month|
|Quarterly||On or before the 20th day of the month following the quarter|
|Electronic Funds Transfer (EFT)||On or before the 20th day of the following month|
|Accelerated Electronic Funds Transfer (EFT)||
Remit withholding taxes on or before the same day as the federal payments regardless of the amount due. Payment must be made by EFT using an EFT Credit or EFT Debit payment method.
Accelerated EFT Filing Requirements