If the due date falls on a weekend, federal holiday, or legal holiday as defined in Iowa Code section 4.1(34), the due date is moved to the next bank working day following the weekend or legal holiday.
See the calendar below for the due dates for semi-monthly deposits.
Semi-monthly filers are required to file quarterly returns. See quarterly calendar below for quarterly return due dates. Please note the 6th semi-monthly deposit for the quarter is due before the return for that quarter must be filed.
An ePayment (direct debit) must be made by 4pm CT on the due date to be considered timely.