Withholding Credits: Line 3 is used for certificate credits only. If you do not have a certificate credit, you will not be allowed to make any entry on line 3.
Semimonthly Filers: In addition to making payments electronically twice each month, the eFile & Pay system requires semimonthly filers to submit information for each of their deposits. They will also file a quarterly return that reports amounts for the entire quarter.
Withholding Verified Summary of Payments Report (VSP): The VSP for the calendar tax year becomes available in eFile & Pay on October 1.