All Withholding Tax filers are required to file returns and make payments electronically for tax periods beginning on or after July 1, 2013. The due date for the first returns and payments required by the mandate differs by filing frequency. The mandate is effective for: 

• Monthly filers beginning with the July 2013 return, due on August 25, 2013.
• Quarterly filers beginning with the July - September 2013 return, due on October 31, 2013.
• Seasonal filers beginning with the July 2013 return, due on August 25, 2013 or the first subsequent month the business has an employee. 

Visit "What's New" on the Department's website to learn more about the mandate, or to use the eForms, Business iFile, or Web Upload electronic filing options. You can also visit the Online Services page for general electronic filing and payment information.