Can an Employer Receive a Filing Extension?

You may obtain an extension of up to 30 days for filing contribution reports and making payments by requesting the extension in writing before the report or payment is due and showing good cause for the delay. Penalties will not be assessed if the report or payment is submitted on or before the extended due date. Interest is assessed on unpaid contributions from the original due date.

The due date for filing the Federal Unemployment Tax return (IRS Form 940) must be considered in any extension for late filing of the fourth quarter report. The Internal Revenue Service will not allow full credit against federal unemployment insurance taxes for contributions (taxes) paid to the State if the contributions are paid after January 31st.