Electronic filing mandate for quarterly combined withholding, wage reporting, and UI return filings

All quarterly combined withholding, wage reporting, and UI returns must be electronically filed, and any balance due with the return must be paid via ACH debit on the Tax Department’s website. Filers of paper returns may be subject to penalties and delays in processing.

The department offers three methods for electronically filing withholding tax returns:

Tax Department Web File – You can make withholding tax payments, file withholding tax returns, and report wage and UI information.

Tax Department Web Upload – The fastest and easiest way to make withholding tax payments, file returns, and report withholding tax, wage, and UI information.

Federal/State Employment Taxes (FSET) compatible software – Some commercially available software allows you to use the FSET program to file withholding tax returns and report wage and UI information.

For additional information, see section 3, Part AA, Electronic (e-file) mandate of quarterly combined withholding, wage, and UI returns .