SEC. 6. FILING DUE DATES

Internal Revenue Bulletin 1999-49 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Magnetic/electronic reporting of Forms W-4 to IRS must be at least quarterly (monthly reporting is encouraged). The following are the quarter end dates:

Period Covered Due Date

January 1 thru March 31 April 30 April 1 thru June 30 July 31 July 1 thru September 30 October 31 October 1 thru December 31 January 31

.02 If any due date falls on a Saturday, Sunday, or legal holiday, the Forms W-4 are considered timely if they are filed on the next day that is not a Saturday, Sunday, or legal holiday.

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Internal Revenue Bulletin 1999-49

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