The coverage periods for the semi annual reports are January 1 through June 30, and July 1 through December 31. The semi annual contribution report is required to be filed no later than 30 days after the end of the semi annual period beginning on the first day of January and July, or on the first business day after such 30th day if the 30th day is not a business day. The filing deadlines for contribution reports are:
• July 30 * for the January 1 – June 30 mid year reports;
• January 30 * for the July 1 – December 31 year end reports.
*If the deadline falls on a weekend or holiday, the report is due the following business day.
Step by Step Instructions: