If I don't receive my preprinted quarterly reports in the mail, will I still be charged penalty and interest if I am late in submitting the reports?
Answer:
Yes. Quarterly reports (Form UIA 1020, Employer's Quarterly Tax Report and UIA 1017, Wage Detail Report) are due on the 25th of the month following the end of the previous quarter. The penalty for a late Form UIA 1017 is a flat $25.00. The penalty for a late Form UIA 1020 is limited to not less than $5.00 and not more than $25.00. Interest accrues at 1% per month on the unpaid balance for taxes due.