You must electronically file your Withholding Tax return and deposit (pay) the tax withheld by the required due dates, as explained below. If the due date falls on a weekend or legal holiday, your return or deposit is due on the next business day.
View holiday schedules for Withholding Tax returns and payments.Return Due Dates
The due date for your return(s) depends on whether you're a quarterly filer or an annual filer. Most employers are required to file quarterly returns.
Frequency |
For quarter ending: |
You must file by: |
|---|---|---|
| 1st Quarter (January – March) | March 31 | April 30 |
| 2nd Quarter (April - June) | June 30 | July 31 |
| 3rd Quarter (July - September) | Sept. 30 | Oct. 31 |
| 4th Quarter (October - December) | Dec. 31 | Jan. 31 |
|
Annual (See annual filer requirements)
|
N/A | Feb. 28 |
Annual filer requirements
To qualify for annual filing, you must have a filing history of $500 or less of withholding in the prior calendar year. If you meet this requirement and want to request an annual filing status, please contact us.
Deposit Due Dates
How often you need to deposit Withholding Tax varies. It depends on your federal deposit schedule and how much Minnesota tax you withheld.
Frequency |
If you withheld: |
Your deposit is due by: |
|---|---|---|
| Semiweekly |
More than $1,500 in the previous quarter and the IRS requires you to deposit semiweekly
|
Wednesday after payday (if your payday is Wed., Thur. or Fri.) or Friday after payday (if your payday is Sat., Sun., Mon. or Tue.) |
|
Monthly
|
More than $1,500 in the previous quarter and the IRS requires you to deposit monthly
|
15th day of the next month
|
|
Annual
|
Less than $500 prior to Dec. 1
(See annual deposit exception) |
Feb. 28
|
|
Exception/
Quarterly |
$1,500 or less in the previous quarter and you filed that quarter's return on time
|
April 30, July 31, Oct. 31 and Jan. 31
|
Annual deposit exception
Each time your total tax withheld for the year exceeds $500, you must deposit by the last day of the month after you exceed $500.