Quarterly Filing Definition

Quarterly filing is form filing that takes place once every three months for a total of four times per year.

Quarterly Filing Extended Definition

Most employers need to file quarterly payroll reports reporting employee wages and payroll taxes. The federal form employers must file quarterly is Form 941, Employer’s Quarterly Federal Tax Return.

Form 941 has the following four quarterly filing deadlines:

• January – March (Quarter 1): April 30
• April – June (Quarter 2): July 31
• July – September (Quarter 3): October 31
• October – December (Quarter 4): January 31

Employers may also need to file state taxes quarterly.

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Last Updated By

Rachel Blakely-Gray | Apr 28, 2023