@แม็กซ์ ******
For 90 day reporting you can do it in person from 15 days before down until 7 days AFTER the actual due date without a penalty.
You can do it online from 15 days before down until 7 days BEFORE (not after) meaning you have a week window to file online
You can mail in your 90 day report as long as the envelope is post marked 15 days before your due date (they'll still process it if it's postmarked after that but they will write a note telling you to follow the rules)..
Good Luck (y)