 Withholding tax quarterly return and deposits are due on July 31st. The second quarter of Minnesota withholding tax return is due July 31st. Deposits are due according to your semi-weekly or monthly deposit schedule. Exception, you may make your deposit by July 31st if you withheld $1,500 or less of Minnesota withholding tax in the first quarter of January through March of 2024. You filed your first quarter without withholding tax return on time.