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NOTE: New filing and payment requirements are in effect for Withholding Tax.

Effective January 1, 2009, the due dates for returns and payments were changed to closely follow the IRS Schedule.

PAYMENTS: Monthly payments are now required. The payment is due on or before the the 15th of the month for tax withheld the previous month.

RETURNS: A separate quarterly tax return is now required for each quarter. The new quarterly return is due on the last day of the month following the close of the quarter.

For additional information about these changes, read Administrative Notice 2009-02 by clicking on the "Tax Homepage" link below.

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