1. A. An employer or a payor shall file quarterly a withholding return with the department on or before the twenty-fifth day of the month following the close of the calendar quarter when the taxes were required to be withheld.

2. B. The quarterly withholding return required by this section shall contain all information required by the department, including:

   1. (1) each employee's or payee's social security number;
   2. (2) each employee's or payee's name;
   3. (3) each employee's or payee's gross wages, pensions or annuity payments;
   4. (4) each employee's or payee's state income tax withheld; and
   5. (5) the workers' compensation fees due on behalf of each employee or payee.
3. C. Each quarterly withholding return shall be filed with the department using a department-approved electronic medium.

History: Laws 2010, ch. 53, § 7; 2025, ch. 130, § 64.

ANNOTATIONS

The 2025 amendment, effective January 1, 2026, changed the date by which quarterly withholding statements must be filed from the last day of the month following the close of the calendar quarter to the 25th day of that month, and applied the electronic filing requirement to all employers; in Subsection A, after "on or before the" deleted "last day of the month" and added "twenty-fifth day of the month"; and deleted former Subsection D.

Applicability. — Laws 2010, ch. 53, § 19 provided that the provisions of this act are applicable to taxable years beginning on or after January 1, 2011.