Electronic quarterly reports are due as follows:
| Dates Reports Due | Months in Quarters |
|---|---|
| January 10 | October 1 through December 31 |
| April 10 | January 1 through March 31 |
| July 10 | April 1 through June 30 |
| October 10 | July 1 through September 30 |



Electronic quarterly reports are due as follows:
| Dates Reports Due | Months in Quarters |
|---|---|
| January 10 | October 1 through December 31 |
| April 10 | January 1 through March 31 |
| July 10 | April 1 through June 30 |
| October 10 | July 1 through September 30 |



