Near the end of each calendar tax quarter, UIA mails every contributing employer Form UIA 1020, "Employer's Quarterly Tax Report." The form asks for information about the total and the taxable wages you paid to employees during the quarter. The completed form is due to the UIA by the 25th day of the month following the end of the calendar quarter. The due dates are as follows:
April 25 October 25
July 25 January 25
If you don't receive a tax return form for a certain calendar quarter, you should request one, because you still must file your report on time.
It is very important that UIA receives all your quarterly tax reports, even if you are unable to pay the tax due or there was no payroll for a quarter. The law imposes a penalty for failure to file a tax report on time, and assesses interest for failure to make a tax payment on time.