When must I file Form L-1?

Each Form L-1 covers one quarterly period and must be filed by the last day of the month following the close of the calendar quarter except for semi-monthly payers. Semi-monthly payers must file Form L-1 by the fifteen of the month following the close of the quarter. A quarterly return must be filed even if no taxes are withheld during the quarter. If wages paid to employees were not sufficient to require withholding, an L-1 return should be submitted with zero dollar amounts. The due dates for taxpayers with a Quarterly or Monthly Payment Frequency are:

• 1st Quarter Due: April 30th
• 2nd Quarter Due: July 31st
• 3rd Quarter Due: October 31st
• 4th Quarter Due: January 31st

The due dates for taxpayers with a Semi- Monthly Payment Frequency are:

• 1st Quarter Due: April 15th
• 2nd Quarter Due: July 15th
• 3rd Quarter Due: October 15th