An organization required to file Form 8872 may choose to file on a monthly basis or on a quarterly basis/semiannually, but it must file on the same basis for the entire calendar year. Due dates also vary depending on whether the form is due for a reporting period that occurs during an even-numbered (election) or odd-numbered (non-election) year.

• Due dates - election (even-numbered) years
  
• Due dates - non-election (odd-numbered) years