My company did not have sales/wage withholding. Do I still file a return?
return should be timely filed for each filing period even if no sales
tax or wage withholding tax is due. This will keep your account in good
standing and active with the Department of Revenue.
If there is no
tax to report, you can file a zero return through our Revenue Online
service. When filing a zero return through Revenue Online you will first
need to request a Letter ID number to be mailed to the address we have
on your account. Then use the Letter ID number in the sign up process.
If you have a recent return that has an amount (not zero) in the Gross
Sales and service line, you may use that amount instead of a Letter ID
If filing by paper
enter the number 0 (zero) on "Retail Sales Tax Return" (DR 0100), “Total Tax Due,” in
the state column and in each local or special district column for which
you are required to collect tax.
If you have a wage withholding account and there is no tax to report and
you have a filing status of frequent, monthly, quarterly or seasonal you
can file the return online through our Revenue
filing a zero return through Revenue Online you will first need to
request a Letter ID number to be mailed to the address we have on your
If you are not able to file online, you can file by paper using the DR 1094 withholding tax form.
months of consecutive filing of zero returns, you will receive a letter
notifying you that your account should be renewed or the sales tax
account portion of your Department of Revenue account will be closed.
For Further Information:
FYI Sales 74
FYI Withholding 5
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