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Timely Filing and Payments

Timely Filing

  • Filing by mail
    Returns filed using a mail service, including the U.S. Postal Service or a commercial mail delivery service, are considered on time if we receive your return within three (3) business days after the due date.

  • Filing electronically
    Returns filed electronically using commercial vendor software are considered timely if we receive your return on the due date by midnight.

Please note: Taxpayers may be asked to verify to the Tax Commissioner that a return and/or payment was mailed by the due date.

Due dates falling on holidays and weekends

Holidays: When the due date falls on a federal or state holiday, the due date is the next business day.

Weekends: When the due date falls on a weekend, the due date is the next business day.


  • Check or money order
    Payments made by check or money order are considered timely if we receive your payment within three (3) business days after the due date.
  • ​Electronic transfer
    Payments made using electronic funds transfer (EFT) must be received by midnight on the due date of your return.
  • Late payment
    Taxes paid after the due date of the return accrue interest and late payment penalties.  My payment is late—tell me how interest and penalties accrue.

Payment Options

If you cannot make a payment in full contact the Department to learn about payment plans.

Consequences of Failure to Pay by the Due Date

Failure to pay taxes owed by the due date may result in one or more of the following: the imposition of liens, court action, wage garnishment, bank levies, revocation of your business and/or professional license(s), imposition of a bond on your authority to do business, and the assignment of your debt to an outside collection agency.