Does anyone know if the form still needs to be filed if below the low threshold.
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•For calendar quarters beginning on or before January 1, 2012, once an employer files (or filed) a quarterly MCTMT return, the employer is required to continue to file quarterly MCTMT returns for each subsequent quarter, even if no MCTMT is due, unless the employer permanently ceased paying wages subject to the MCTMT.
•For calendar quarters beginning on or after April 1, 2012, an employer not subject to the MCTMT for a quarter is not required to file a quarterly MCTMT return for that quarter. However, if an employer becomes subject to the MCTMT in a subsequent quarter, the employer must file a quarterly return and pay the tax due.
•Employers who have made any MCTMT payments during the quarter, or that have an overpayment carried over from a previous quarter must file a quarterly return to request a refund (or credit to the next quarter if you anticipate owing MCTMT in that quarter). -
Good find, I could not find the forward going requirements. But that is not strange for me. ThanksThis post is for discussion purposes only and should be verified with other sources before actual use.
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