Every employer required to deduct and withhold taxes on a monthly basis shall for each calendar month on or before the 15 th of the month following the end of such calendar month, file Form W-1 withholding return, and pay to the Division of Revenue, or a designated depository, the taxes so required to be deducted and withheld. Every employer required to deduct and withhold taxes on a quarterly basis shall for each quarter on or before the last day of the month following the end of such calendar quarter, file Form W-1Q withholding return, and pay to the Division of Revenue, or to a designated depository, the taxes so required to be deducted and withheld. An annual reconciliation must be filed. If any date shown above falls on a Saturday, Sunday or State Holiday, payment is due on the next regular working day.
Withholding is reported in the month the payroll is completed.
Incomplete payrolls at the month's end will be included in the month the pay period end. However, if the pay period should end May 1, it should be included in the May report. Lockbox Processing Payment and processing of withholding returns are being made using a bank lockbox. Your continued cooperation using the labels supplied with your coupon book is appreciated. The withholding tax returns have been designed for this special processing technique, and it is imperative that the preprinted information not be altered and the forms not be mutilated in any way.