BobKamman
Level 15
07-18-2023
04:28 PM
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Withholding credits are not considered paid on 12/31. Think about it, the employer may not have to pay them until 1/31 of the following year. What the law says is that they are considered paid on 4/15.
"Even though it is "whichever period expires later," what does that mean when a return was never filed?"
But we are not talking about a return never being filed. We are talking about a return being filed at the same time the statute is about to expire.