Reporting PeriodDue DateDelinquent Date
Q1April 30May 1
Q2July 31August 1
Q3October 31November 1
Q4January 31February 1

Important! Due Dates may change because the actual due date falls on a weekend or holiday. For example, if the last day of the month following the end of the quarter is a holiday or weekend, the due date will be the next business day.