The Law Dictionary

Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

LOOKBACK PERIOD Definition & Legal Meaning

Definition & Citations:

Determining if a company is paying employment taxes on the correct depositing schedule during this timeframe. July 1 through the next June 30 is this timeframe. A company decides during this time period if it should pay taxes on a semi-weekly or monthly basis, using the total paid-taxes amount.


This article contains general legal information but does not constitute professional legal advice for your particular situation. The Law Dictionary is not a law firm, and this page does not create an attorney-client or legal adviser relationship. If you have specific questions, please consult a qualified attorney licensed in your jurisdiction.