ES Tax FAQs 8
What do I do when an employee didn't come back for his check and now I'll be paying him in the next quarter?
The date on the check determines the quarter in which to report the payment. For example, if a check issued March 31 isn’t picked up by the employee until sometime in April, after a change of quarter, the wages are reported according to the date on the check.
If a check is voided and reissued in a later quarter, the date of the original check is still used to determine the quarter the payment is reported. For example, if a check issued in March is voided and a replacement check is reissued in April, the payment should still be reported in the quarter the check was originally dated, which is the first quarter of the year.
