State Estimated P & I Rates
Are you late making your state income tax or unemployment insurance deposit? Before you go to the penalty box, check this handy reference chart to estimate the price you'll have to pay.
Review The Penalty And Interest Rates For Each State And Territory.
Alabama | |||||||||||||
SIT | SUI | ||||||||||||
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PENALTY: 10% of tax due or $50.00, whichever is greater INTEREST: 9.0% per year | PENALTY: $5.00 per return INTEREST: 1.0% per month | ||||||||||||
Back to top Alaska | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: N/A INTEREST: N/A | PENALTY: 5% first month, additional 5% each additional period. Minimum $10.00, maximum 25%. INTEREST: 1% per month | ||||||||||||
Back to top Arizona | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: Late payment is 10% of tax due; late filing is 25% INTEREST: 1.5% per month and 5% per month | PENALTY: $35.00 min, $200.00 max INTEREST: 1% per month on tax due | ||||||||||||
Back to top Arkansas | |||||||||||||
SIT | SUI | ||||||||||||
INTEREST: 10% per Annum. | PENALTY: 5% (to a maximum of 35%) per month. INTEREST: 1.5% per month, or 1/30th of 1% per day. | ||||||||||||
Back to top California | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 10% on tax due INTEREST: 10% per Annum | PENALTY: 10% on tax due INTEREST: 10% per Annum Annual recons; $250.00 for late report + $10.00 per employee up to $10,000.00 | ||||||||||||
Back to top Colorado | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 1st month, 5%, each additional month, .5%; minimum $5.00, maximum 12% INTEREST: .5000% per Month, 6% per Annum | PENALTY: $5 per month plus $25 or 5.0%, whichever is greater for 1st month then $5 for each additional month INTEREST: 1.5% per month | ||||||||||||
Back to top Connecticut | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 1% interest per month on tax due only INTEREST: 1% interest per month on tax due only | PENALTY: $50 or 10%, whichever is greater INTEREST: 1.0% per month | ||||||||||||
Back to top Delaware | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 0.5% per month to 25% maximum for late payment INTEREST: 1% per month until payment is received | PENALTY: Late reports $17.25; after five days Missing wage detail $5.00.5% of tax due per month INTEREST: Late reports 1.5% per month; no maximum | ||||||||||||
Back to top District of Columbia | |||||||||||||
SIT | SUI | ||||||||||||
Penalty charges 5% per month, maximum 25%. A 20% penalty will be assessed on any underpayment of taxes attributed to negligence INTEREST: 1.5% per month. add: 10% per year (compounded daily) | PENALTY: $100.00 or 10%, whichever is greater. The penalty rate for employers is 5%. INTEREST: 1.50% per month or fraction thereof | ||||||||||||
Back to top Florida | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: N/A INTEREST: N/A | PENALTY: $25.00 per month or fraction thereof INTEREST: 1% per full month | ||||||||||||
Back to top Georgia | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 5.0% per month plus $25.00 INTEREST: 1.0% per month | PENALTY: $20 per month or 1.5% per month INTEREST: 1.5 % per month | ||||||||||||
Back to top Hawaii | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 5% per month, max 25% (late payment) INTEREST: 2/3 of 1% per month | PENALTY: $10 or 10%, whichever is greater INTEREST: 2/3 of 1.0% per month | ||||||||||||
Back to top Idaho | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: If you do not file your withholding payment on or before the due date, you will be charged a penalty of 5% (.05) of the tax due for each month that goes by until the payment is made. If you made a payment on time, but underpaid the tax, the tax due is subject to a penalty of one-half percent (0.5% or .005) of the tax due for each month that goes by until the payment is made. The minimum penalty amount is $10. The maximum penalty is 25% (.25) of the tax due. 2003 INTEREST: 0.4166% per month or 5% per annum. | PENALTY: $10.00 per month or 2% of tax, whichever is greater | ||||||||||||
Back to top Illinois | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 7.5% on tax due (late filing), maximum 37.5%; 6% per year (late payment) $75.00/ $150.00/ $300.00 penalty non-filing 941 or IL-W-3 | PENALTY: $50 minimum INTEREST: 2.0% per month on tax due | ||||||||||||
Back to top Indiana | |||||||||||||
SIT |
SUI | ||||||||||||
PENALTY: $2.00 or 10%, whichever is greater. INTEREST: 4.0% per Annum for 2004 3.0% per Annum for 2005 | PENALTY: 10% on tax. INTEREST: 1% per month or fraction thereof | ||||||||||||
Back to top Iowa | |||||||||||||
SIT |
SUI | ||||||||||||
PENALTY: 10% Penalty for Failure to Timely File a Return: If you do not file your return by the due date and at least 90% of the correct tax is not paid, you owe an additional 10% of unpaid tax. 5% Penalty for Failure to Timely Pay the Tax Due: If you file your return on time but do not pay at least 90% of the correct tax due; you owe an additional 5% of the unpaid tax INTEREST: 2005 Daily 0.01644% Monthly 0.5% Annual 6% 2004 Daily 0.01644% Monthly 0.5% Annual 6% 2003 Daily 0.01918% Monthly 0.6% Annual 7% 2002 Annual 10% 2001 Annual 11% | PENALTY: Minimum penalty amount escalates with each additional late report. Minimum penalties are: 1st time $10.00, 2nd $25.00, and 3rd occurrence $50.00. However, the "computed penalty amount" will apply if it is a greater amount. Use the "Delinquent After Date" (Apr 30, July 31, Oct 31, and Jan 31) to figure the number of days report is late. Then, refer to the COMPUTED PENALTY TABLE to find the correct penalty rate. Multiply the penalty rate x "Total Wages" on line 1 of report.
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Back to top Kansas | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: For tax years ending after 12/31/01 (withholding returns for periods that begin January 1, 2002) the penalty is due at the rate of 15% on the underpayment if this return is filed and tax paid after the due date and prior to March 1, of the following year (2003). If filed on or after March 1 following the tax year, an additional penalty is due at the rate of 1% per month up to a maximum of 24 months. This penalty is in addition to the initial 15% penalty for a maximum penalty of 39%. Penalty for tax years ending 12/31/01 or before - 15% penalty on late payment of tax due on KW-5 if filed after the due date and before March 1 of the following year. An additional 10% penalty (25% total) is due on late payment of tax if paid after March 1 of the following year and before September 1, and an additional 25% penalty (40% total) if tax is paid on or after September 1. INTEREST: Interest is computed on the amount of tax due if payment is received after March 1 of the following year (interest does not start until after the due date of the annual return, Form KW-3, March 1). Interest is not computed on penalty or on interest itself. The interest rate for various periods is as follows: 01/01/2005 to 12/31/2005 - 5% (.417% per month or fraction thereof) 01/01/2004 to 12/31/2004 - 6% (.5% per month or fraction thereof) 01/01/2003 to 12/31/2003 - 7% (.583% per month or fraction thereof) 01/01/2002 to 12/31/2002 - 8% (.667% per month or fraction thereof) 01/01/2001 to 12/31/2001 - 10% (.833% per month or fraction thereof) | PENALTY: Failure to file any quarterly wage report and contribution return when due subjects an employer to a penalty of 0.05 percent per month, or fraction thereof, of the total wages paid in the delinquent quarter. However, in no instance will the penalty be less than $25 or greater than $200 per calendar quarter INTEREST: Failure to pay contributions by the due date subjects an employer to an interest charge of 1.0 percent per month, or fraction thereof, until payment is received for all quarters | ||||||||||||
Back to top Kentucky | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: Late filing - 2% of total due for each 30 days (or fraction thereof) that the report is late, not to exceed 20% (minimum $10.00). Late payment or failure to withhold tax - 2% of tax not paid timely or withheld for each 30 days (or fraction thereof) that the pay is late, not to exceed 20% (minimum $10.00).not to exceed 20% (minimum $10.00). INTEREST:11% per Annum | PENALTY: Penalty is assessed for failure to file the report when due, regardless of whether any tax is due. If you file a report within 30 days after the due date, you will be assessed a penalty of $25.00; if you file more than 30 days late, you will be assessed a penalty of $75.00. If you are late in filing more than once during the same calendar year, you will also be charged an additional penalty of $100.00 for each additional report which is late. The total penalty chargeable for a year if all reports are late is $600.00. Because the wage and tax information contained on the UI-3 is equally essential regardless of the size of the business or the amount of tax due, penalty is assessed equally on all late employers. INTEREST: 1.5% per month or any portion of a month up to a maximum of 90% if five or more years late on any tax not paid by the due date. | ||||||||||||
Back to top Louisiana | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 5% per month or fraction thereof; maximum 25% INTEREST: 14% per annum | PENALTY: 5.0% per month, maximum 25% INTEREST: 1.0% per month | ||||||||||||
Back to top Maine | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: Failure to pay on time penalty is 1.0% per month up to a maximum of 25%. Failure to file a return on time is penalty of 10% of tax liability or $25, whichever is greater INTEREST: Effective January 1, 2002 the annual interest rate for any delinquent or underpaid withholding tax is being reduced from 9% to 8% | PENALTY: Failure to pay tax subject to 1% of the unpaid contributions due per month, up to a maximum of 25% of the amount unpaid. Failure to submit quarterly wage reports the penalty is $25 or 10% of the taxes due, whichever is greater INTEREST: Effective July 1, 2004, the interest rate for January 1, 2004 through June 30, 2004 is 6% and, for July 1, 2004 through December 31, 2004, the rate is 7% | ||||||||||||
Back to top Maryland | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: Maximum 25% of tax due INTEREST: 13% per annum | PENALTY: $50.00 per return INTEREST: 1% per month | ||||||||||||
Back to top Massachusetts | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 9% per year, up to 25% of tax due (5% per month) INTEREST: 8% per year (decreased from 9% in 3Q01) | PENALTY: 1.5% INTEREST: 1.0% per month | ||||||||||||
Back to top Michigan | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: $10.00 or 5% of tax due for first month and 5% for each additional month. Maximum penalty is 50% INTEREST: Annual rate of 5.8% for the period 1/1/03 - 6/30/03 | PENALTY: 10% of tax due, minimum of $5 or maximum of $25 INTEREST: 1.0% per month | ||||||||||||
Back to top Minnesota | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: If return is filed after the regular due date, a late-filing penalty of 5% of the unpaid tax will be assessed. A late-payment penalty will be assessed on the tax not paid by the regular due date. The late-payment penalty is 5% of the unpaid tax for the first 30 days and increases 5% for each additional 30-day period (or any part thereof) to a maximum of 15%. Additional tax assessed is due within 60 days of the date of notice; if not, an additional 5% late-payment penalty will be assessed. The penalty increases 5% for each additional 30-day period (or any part thereof) to a maximum of 15% INTEREST: Accrues on the unpaid tax and penalty. Interest is charged on unpaid tax and penalty and is calculated from the regular due date of the return to the date the balance is paid is full. The rate of interest is determined every year. Rates in effect for recent years are as follows: 2005 - 4 % 2004 - 4 % 2003 - 5 % 2002 - 7 % 2001 - 9 % 2000 - 8 % | PENALTY: $5.00 per month to maximum $25.00 or 1 1/2% per month, whichever is greater INTEREST: 1.5% per month on tax due | ||||||||||||
Back to top Mississippi | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 10% of tax INTEREST: 1.0% per month Effective March 11, 2005, the penalties for failure to remit the prepayments as specified in House Bill 1379 will be equal to 10% of the difference between the amount the employer paid and the actual withholding tax liability for the month of June | PENALTY: 10% for final notice INTEREST: 1.0% per month | ||||||||||||
Back to top Missouri | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 5% of tax due per month with a 25% maximum INTEREST: 2005 5% 2004 4% 2003 5% 2002 6% 2001 10% | PENALTY: The penalty will be 10% of the contributions due or $100.00, whichever is greater, for each quarterly contribution and wage report not filed timely. This penalty will continue to be imposed each month or fraction of a month the report is not filed. The maximum penalty per quarter is 20% of the contributions due or $200.00, whichever is greater. This penalty will be applied to all delinquent reports even if the employer's rate is 0% or is a reimbursable employer and no tax or interest is due INTEREST: Interest accrues at a variable rate, as established by the Internal Revenue Service, on contributions that are due and unpaid after each quarterly due date | ||||||||||||
Back to top Montana | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: For late filing: Tax due = Less than $3,000, 1% per month of the unpaid tax due not to exceed 9% of the tax due. Tax due = $3,000 or more, 1.5% per month of the unpaid tax due not to exceed 15% of the tax due INTEREST: varies | PENALTY: Failure to file the UI quarterly report by the due date has a late filing penalty of $25 INTEREST: Tax not paid when due = 1.5% per month or any portion of the month, 18% per annum | ||||||||||||
Back to top Nebraska | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: The penalty is 5 % per month, up to 25%, of the line 7 (total tax due) amount. A $25 penalty can also be levied for failure to timely file Form 941N (Qtr Recon). Non-compliance for electronic deposits (including tracer and amendment payments) - $100.00 per occurrence for mandated employers INTEREST: The rate of interest on delinquent payments of any taxes or special assessments is: 6% January 1, 2003 to present 9% January 1, 1995 through December 31, 2002 | PENALTY: Will be equal to 0.1% of the total wages paid during the quarter, but not less than $25 nor more than $200 INTEREST: Will be 1.5% of tax due per month | ||||||||||||
Back to top Nevada | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: N/A INTEREST: N/A | PENALTY:$5.00 and after ten days, add 1/10 of a percent per month. INTEREST: 0.50% per month. | ||||||||||||
Back to top New Hampshire | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: N/A INTEREST: N/A | PENALTY: 10% total; $5.00 maximum Late Filing Penalty effective 3Q01: $25.00 INTEREST: 1% per month | ||||||||||||
Back to top New Jersey | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 5% of tax (late payment); 5% per month; maximum 25% for late filing INTEREST: 9% | PENALTY: $5.00 per day - first five days; after fifth day of 10% of tax ($25.00 in nil), whichever is lesser. INTEREST: 1.25% per month | ||||||||||||
Back to top New Mexico | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 2% per month; maximum 10%, minimum $5.00. INTEREST: 1.25% per month or partial month | PENALTY: 5.0% or $25 whichever is greater INTEREST: 1.0% per month | ||||||||||||
Back to top New York | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: If the return is not received by the due date the penalty is as follows:$1,000 OR $50 times the number of employees shown on the last quarterly statement WHICHEVER is the larger amount. Maximum $10,000. The penalty can be abated or adjusted under certain conditions. INTEREST: On underpayment of taxes from January 1, 2003, through March 31, 2003, interest is 6%. | PENALTY: If the return is not received by the due date the penalty is as follows: $1,000 OR $50 x the number of employees shown on the last quarterly statement WHICHEVER is the larger amount. Maximum $10,000. The penalty can be abated or adjusted under certain conditions | ||||||||||||
Back to top North Carolina | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 25% for not filing (late filing) INTEREST: 6% January 1, 2002 through June 30, 2002 8% January 1, 1999 through December 31, 2001 9% July 1, 1995 through December 31, 1998 8% January 1, 1995 through June 30, 1995 7% January 1, 1993 through December 31, 1994 8% January 1, 1992 through December 31, 1992 9% January 1, 1983 through December 31, 1991 | PENALTY: Late Filing Penalty = 5% of the amount of tax due per month, or portion thereof, to a maximum of 25%. Late Payment Penalty - 10% of the amount of tax due. For quarters prior to April 30, 2001, a minimum of $5.00 will be charged even though no tax may be owed for a given quarter. The return must be filed timely. INTEREST: For year 2002, 0.5% per month or fraction thereof | ||||||||||||
Back to top North Dakota | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 5.0% or $5, whichever is greater INTEREST: 1.0% per month | PENALTY: $25 or 5.0% whichever is greater, plus 5.0% per month; max 20% or $250 INTEREST: 1.5% per month | ||||||||||||
Back to top Ohio | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 5% per month or fraction thereof; maximum 50% for failure to file a timely return INTEREST: 6% per Annum (effective 01/01/06) Failure to pay tax timely: 50% of tax due, plus 6% interest | PENALTY: Prior to 2002 .25% of total wages; minimum $30.00, maximum $500.00 per report. After 2002 .25% of total wages, minimum of $50.00, maximum of $1,000.00. Prior to 2002 wage detail & contribution reports were considered 2 reports; therefore, there were 2 possible penalties, after 2002 they are considered 1 report and only 1 penalty INTEREST: Interest will accrue on the unpaid taxes as well as any unpaid forfeitures at the annual rate of 14%, compounded monthly | ||||||||||||
Back to top Oklahoma | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 5.0% per month; 25% maximum INTEREST: 1.25% per month | PENALTY: $100 per return INTEREST: 1.0% per month | ||||||||||||
Back to top Oregon | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: Failure to pay on time penalty is 1.0% per month up to a max. of 25%. Failure to file a return on time is penalty of 10% of tax liability or $25, whichever is greater INTEREST: Effective January 1, 2002 the annual interest rate for any delinquent or underpaid withholding tax is being reduced from 9% to 8%.You will be charged a 5 percent late payment penalty on any unpaid tax after the due date of the payment. You will be charged a 100 percent penalty on any tax due if Forms OQ are not filed for three years in a row. INTEREST: 8% per year prorated daily | PENALTY: Minimum $35.00 Maximum $700.00 + $3.00 per employee Nil's not filed $5.00 INTEREST: 8% per year prorated daily | ||||||||||||
Back to top Pennsylvania | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 5% per month of tax due ($5.00 minimum, 25% maximum) for failure to file, 5% per month of tax due (50% maximum) for failure to pay. INTEREST: 0.5833% per month on tax due, 7% per year | PENALTY: 10% of total contributions payable for the quarter; minimum $25, maximum $250 INTEREST: .4166% per month on tax due, 5% per year | ||||||||||||
Back to top Puerto Rico | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: Late Filing: 5% of tax due per month to maximum 25% Late Payment: 1/2 of 1% INTEREST: 10% annually (1% per month) effective 01/01/92 No interest will be charged if amount is less than $2.00 | PENALTY: Late Filing: 5% of tax due Late Payment: 1/2 of 1% INTEREST: 1.0% per month on tax due | ||||||||||||
Back to top Rhode Island | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: Late Filing: 5% of tax due per month to maximum 25%. Late Payment: 1/2 of 1% INTEREST: 10% annually (1% per month) effective 01/01/92. No interest will be charged if amount is less than $2.00 | PENALTY: Late Filing: 5% of tax due. Late Payment: 1/2 of 1% INTEREST: 1.0% per month on tax due | ||||||||||||
Back to top South Carolina | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: Failure to file = 5% per month, not to exceed 25% Non-payment = .5% of amount due per month, not to exceed 25% Failure to file a return within 60 days of the due date requires additional penalty of the lesser of 100% of the tax due or $100.00. INTEREST: Charged on tax due at rate provided under IRS code, sections 6621 and 6622. Rates will change quarterly depending on the prime rate. Interest will be compounded daily. Current interest rate is 9% compounded daily. (398-01) Failure to file - 5% per month, not to exceed 25%. Failure to pay - .5% of amount due per month, not to exceed 25% | Penalty rate: 10% of tax due - minimum $25.00, maximum $1,000; report filed without payment, 10% maximum $1,000. INTEREST: Late report 1% per month (no minimum/maximum). Report filed without payment 1% per month on tax due | ||||||||||||
Back to top South Dakota | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: N/A INTEREST: N/A | PENALTY: For late filing $5 per month, max. $30; for late payment $5 per month, maximum $60 INTEREST: 1.5% per month | ||||||||||||
Back to top Tennessee | |||||||||||||
SIT | SUI | ||||||||||||
Penalty: N/A Interest: N/A | PENALTY: $10.00 per month or fraction thereof; maximum $50.00 INTEREST: 1.5% per month or fraction thereof | ||||||||||||
Back to top Texas | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: N/A INTEREST: N/A | PENALTY: 1.5%, maximum 37.5% INTEREST: 1.5% per month after maximum penalty has been assessed (25%) - 0.5% per month or fraction thereof (penalty computed as interest) | ||||||||||||
Back to top Utah | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: Greater than $20.00 or 10% for failed or paid late filings. $50 AFTA 100 reinstatement. INTEREST: 8% per late filing, per agency. | PENALTY: Minimum $2.50, 1-15 days late = 5%, 16-30 days late = 10%, 31-45 days late = 15%, 46-60 days late = 20%, over 60 days late = 25%. INTEREST: 1% per month or fraction thereof | ||||||||||||
Back to top Vermont | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 5% for 1 - 59 days, 25% for 60+ days (delete this statement) add: penalty charge of $50 if more than 60days late (even if there is no tax due). As of December 1, 1999 or earlier a late filing fee of $5.00 per month up to $100 is assessed. If money is due penalty is 5% per month. If not money is due penalty is 2% per month with a max of 25% INTEREST: 6% per month 6% annual | PENALTY: 10% per month, maximum 40%, $35.00 per return INTEREST: .00050% per day, 1.5% per month, or 18% per year | ||||||||||||
Back to top Virginia | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: $10.00 each return or 6% per month on tax due to maximum 30%, whichever is greater INTEREST: 2.0% per month on tax due | PENALTY: $30.00 for each report filed late INTEREST:1.5% per month | ||||||||||||
Back to top Washington | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: N/A INTEREST: N/A | PENALTY: Penalties will apply to incomplete or incorrect reports filed on paper forms or electronically. If you owe taxes, the penalty is 10% of the tax due, with a minimum of $75 and a maximum of $250. If you do not owe taxes, you may be charged $75 the first time; $150 the second time; $250 the third time and each time thereafter | ||||||||||||
Back to top West Virginia | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 5% per month, maximum 25% INTEREST: 9% per annum | PENALTY: $50.00 or 10% of contribution due not to exceed $500.00 INTEREST: 1% per month | ||||||||||||
Back to top Wisconsin | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: 5% per month, maximum 25% INTEREST: 1.5% per month. There is a new late filing fee of $30/return if not postmarked by due date | PENALTY: $15 per return INTEREST: 1.0% per month | ||||||||||||
Back to top Wyoming | |||||||||||||
SIT | SUI | ||||||||||||
PENALTY: N/A INTEREST: N/A | PENALTY / INTEREST: An interest penalty of 2% per month on the unpaid tax is added to the outstanding taxes if not paid by the report due date. NOTE: Payments made for overdue taxes are applied to the most recent taxes first. A delinquency rate will be assigned if delinquent reports or money are not received by September 30 of each year. A delinquency rate will also be assigned if the employer registered with this agency late and was liable for quarters prior to July 1 of the current year. This delinquent rate will be relieved no sooner than the quarter after reports and money are posted, bringing the account current |
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Last Updated 8/2005. For more recent changes, contact your client service representative.
Artcile from www.adp.com