You can contact us to request a change to your remittance frequency if you meet the conditions for another remittance frequency.

However, you cannot change your remittance frequency until you have received the Notice of Change in Filing Frequency of Returns (LMU-5.R-V).

Conditions for changing your remittance frequency

Your remittance frequency	Other remittance frequency	Conditions
Annual or quarterly	Monthly	None
	Twice monthly	Your average monthly remittance for 2022 must be $25,000 or more, but less than $100,000.
	Weekly	Your average monthly remittance for 2022 was $100,000 or more.
Annual	Quarterly	Your average monthly remittance for 2022 or 2023 was $3,000 or less. You fulfilled your fiscal obligations over the last 12 months.
Twice monthly or weekly	Quarterly	Your average monthly remittance for 2023 was $3,000 or less. You fulfilled your fiscal obligations over the last 12 months.
	Monthly	Your average monthly remittance for 2023 was more than $3,000, but less than $25,000.
Weekly	Twice monthly	Your average monthly remittance for 2023 was $25,000 or more, but less than $100,000.