When is Form WH-1605 due?

The form is due by the last day of the month following the end of the quarter:

• 1st Quarter (January – March): Due by April 30

• 2nd Quarter (April – June): Due by July 31

• 3rd Quarter (July – September): Due by October 31

• 4th Quarter (October – December): Due by  January 31 of the following year

Employers must submit both the return and the payment of any withheld taxes by these deadlines to avoid penalties or interest. If a due date falls on a weekend or holiday, it is typically extended to the next business day.