When you open your wage withholding account with the Department of Revenue, you will be given a designation based on the information supplied. There are four types of filers. See FYI Withholding 5 . Seasonal filers an employer who does not operate on a yearly basis. Approval must be obtained from DOR before you can use this designation.
Filing is required monthly for the months in operation.
Quarterly filers all employers who do not meet one of the above filing situations. You must continue to file as you were set up until you are notified by the Department of Revenue of the change in your filing frequency either from your request or from the Department of Revenue. See FYI Withholding 5 page 2 . All weekly filers are required to file by EFT and we encourage all others to file in this manner. Yes, this became a requirement for the 1999 calendar year filing.