taxmap/pubs/p509-002.htm#en_us_publink100034368This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Use this calendar with Publication 510, Excise Taxes. Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. References to Form 2290 also apply to Formulario 2290(SP) and Formulaire 2290(FR), its Spanish and French versions.
taxmap/pubs/p509-002.htm#en_us_publink100034369The following is a list and description of the excise tax forms you may need.
- Form 11-C, Occupational Tax and Registration Return for Wagering. Use this form to register any wagering activity and to pay an occupational tax on wagering. File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. You must file the form before you begin accepting wagers. After that, file the form by July 1 of each year. Also, see Form 730, later.
- Form 720, Quarterly Federal Excise Tax Return. File this form by the last day of the month following the calendar quarter. Use this form to report a wide variety of excise taxes, including the following.
- Communications and air transportation taxes.
- Fuel taxes.
- Retail tax.
- Ship passenger tax.
- Manufacturers taxes.
- Form 730, Monthly Tax Return for Wagers. Use this form to pay an excise tax on wagers you accept. File this form for each month by the last day of the following month. Also, see Form 11-C, earlier.
- Form 2290, Heavy Highway Vehicle Use Tax Return. Use this form to pay the federal use tax on heavy highway vehicles registered in your name. File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. The tax period begins on July 1 and ends the following June 30. You must pay the full year's tax on all vehicles you have in use during the month of July. You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. For more information, see the Instructions for Form 2290.
The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year.
taxmap/pubs/p509-002.htm#en_us_publink100034371Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. For excise taxes, there are two exceptions to this rule.
- For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday.
- Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. If the due date falls on a Sunday, the deposit is due on the following Monday.
The excise tax calendar has been adjusted for all these provisions.
These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required.
taxmap/pubs/p509-002.htm#en_us_publink100034373The first quarter of a calendar year is made up of January, February, and March.
January 12
taxmap/pubs/p509-002.htm#en_us_publink100034374Communications and air transportation taxes under the alternative method.(p8)
Deposit the tax included in amounts billed or tickets sold during the first 15 days of December 2008.
January 14
taxmap/pubs/p509-002.htm#en_us_publink100034375Regular method taxes.(p8)
Deposit the tax for the last 16 days of December 2008.
January 27
taxmap/pubs/p509-002.htm#en_us_publink100034376Communications and air transportation taxes under the alternative method.(p8)
Deposit the tax included in amounts billed or tickets sold during the last 16 days of December 2008.
January 29
taxmap/pubs/p509-002.htm#en_us_publink100034377Regular method taxes.(p8)
Deposit the tax for the first 15 days of January.
February 2
taxmap/pubs/p509-002.htm#en_us_publink100034378Form 720 taxes.(p8)
File Form 720 for the fourth quarter of 2008.
taxmap/pubs/p509-002.htm#en_us_publink100034379Wagering tax.(p8)
File Form 730 and pay the tax on wagers accepted during December 2008.
taxmap/pubs/p509-002.htm#en_us_publink100034380Heavy highway vehicle use tax.(p8)
File Form 2290 and pay the tax for vehicles first used in December 2008.
February 11
taxmap/pubs/p509-002.htm#en_us_publink100034381Communications and air transportation taxes under the alternative method.(p8)
Deposit the tax included in amounts billed or tickets sold during the first 15 days of January.
February 13
taxmap/pubs/p509-002.htm#en_us_publink100034382Regular method taxes.(p8)
Deposit the tax for the last 16 days of January.
February 25
taxmap/pubs/p509-002.htm#en_us_publink100034383Communications and air transportation taxes under the alternative method.(p8)
Deposit the tax included in amounts billed or tickets sold during the last 16 days of January.
February 27
taxmap/pubs/p509-002.htm#en_us_publink100034384Regular method taxes.(p8)
Deposit the tax for the first 15 days of February.
March 2
taxmap/pubs/p509-002.htm#en_us_publink100034385Wagering tax.(p8)
File Form 730 and pay the tax on wagers accepted during January.
taxmap/pubs/p509-002.htm#en_us_publink100034386Heavy highway vehicle use tax.(p8)
File Form 2290 and pay the tax for vehicles first used in January.
March 11
taxmap/pubs/p509-002.htm#en_us_publink100034387Communications and air transportation taxes under the alternative method.(p8)
Deposit the tax included in amounts billed or tickets sold during the first 15 days of February.
March 13
taxmap/pubs/p509-002.htm#en_us_publink100034388Regular method taxes.(p8)
Deposit the tax for the last 13 days of February.
March 25
taxmap/pubs/p509-002.htm#en_us_publink100034389Communications and air transportation taxes under the alternative method.(p8)
Deposit the tax included in amounts billed or tickets sold during the last 13 days of February.
March 27
taxmap/pubs/p509-002.htm#en_us_publink100034390Regular method taxes.(p8)
Deposit the tax for the first 15 days of March.
March 31
taxmap/pubs/p509-002.htm#en_us_publink100034391Wagering tax.(p9)
File Form 730 and pay the tax on wagers accepted during February.
taxmap/pubs/p509-002.htm#en_us_publink100034392Heavy highway vehicle use tax.(p9)
File Form 2290 and pay the tax for vehicles first used in February.
taxmap/pubs/p509-002.htm#en_us_publink100034393The second quarter of a calendar year is made up of April, May, and June.
April 10
taxmap/pubs/p509-002.htm#en_us_publink100034394Communications and air transportation taxes under the alternative method.(p9)
Deposit the tax included in amounts billed or tickets sold during the first 15 days of March.
April 14
taxmap/pubs/p509-002.htm#en_us_publink100034395Regular method taxes.(p9)
Deposit the tax for the last 16 days of March.
April 27
taxmap/pubs/p509-002.htm#en_us_publink100034396Communications and air transportation taxes under the alternative method.(p9)
Deposit the tax included in amounts billed or tickets sold during the last 16 days of March.
April 29
taxmap/pubs/p509-002.htm#en_us_publink100034397Regular method taxes.(p9)
Deposit the tax for the first 15 days of April.
April 30
taxmap/pubs/p509-002.htm#en_us_publink100034398Form 720 taxes.(p9)
File Form 720 for the first quarter of 2009.
taxmap/pubs/p509-002.htm#en_us_publink100034399Wagering tax.(p9)
File Form 730 and pay the tax on wagers accepted during March.
taxmap/pubs/p509-002.htm#en_us_publink100034400Heavy highway vehicle use tax.(p9)
File Form 2290 and pay the tax for vehicles first used in March.
May 12
taxmap/pubs/p509-002.htm#en_us_publink100034401Communications and air transportation taxes under the alternative method.(p9)
Deposit the tax included in amounts billed or tickets sold during the first 15 days of April.
May 14
taxmap/pubs/p509-002.htm#en_us_publink100034402Regular method taxes.(p9)
Deposit the tax for the last 15 days of April.
May 28
taxmap/pubs/p509-002.htm#en_us_publink100034403Communications and air transportation taxes under the alternative method.(p9)
Deposit the tax included in amounts billed or tickets sold during the last 15 days of April.
May 29
taxmap/pubs/p509-002.htm#en_us_publink100034404Regular method taxes.(p9)
Deposit the tax for the first 15 days of May.
June 1
taxmap/pubs/p509-002.htm#en_us_publink100034405Wagering tax.(p9)
File Form 730 and pay the tax on wagers accepted during April.
taxmap/pubs/p509-002.htm#en_us_publink100034406Heavy highway vehicle use tax.(p9)
File Form 2290 and pay the tax for vehicles first used in April.
June 10
taxmap/pubs/p509-002.htm#en_us_publink100034407Communications and air transportation taxes under the alternative method.(p9)
Deposit the tax included in amounts billed or tickets sold during the first 15 days of May.
June 12
taxmap/pubs/p509-002.htm#en_us_publink100034408Regular method taxes.(p9)
Deposit the tax for the last 16 days of May.
June 25
taxmap/pubs/p509-002.htm#en_us_publink100034409Communications and air transportation taxes under the alternative method.(p9)
Deposit the tax included in amounts billed or tickets sold during the last 16 days of May.
June 29
taxmap/pubs/p509-002.htm#en_us_publink100034410Regular method taxes.(p9)
Deposit the tax for the first 15 days of June.
June 30
taxmap/pubs/p509-002.htm#en_us_publink100034411Wagering tax.(p9)
File Form 730 and pay the tax on wagers accepted during May.
taxmap/pubs/p509-002.htm#en_us_publink100034412Heavy highway vehicle use tax.(p9)
File Form 2290 and pay the tax for vehicles first used in May.
taxmap/pubs/p509-002.htm#en_us_publink100034413Floor stocks tax for ozone-depleting chemicals (IRS No. 20).(p9)
Deposit the tax for January 1, 2009.
taxmap/pubs/p509-002.htm#en_us_publink100034414The third quarter of a calendar year is made up of July, August, and September.
July 1
taxmap/pubs/p509-002.htm#en_us_publink100034415Occupational excise taxes.(p9)
File Form 11-C to register and pay the annual tax if you are in the business of taking wagers.
July 10
taxmap/pubs/p509-002.htm#en_us_publink100034416Communications and air transportation taxes under the alternative method.(p9)
Deposit the tax included in amounts billed or tickets sold during the first 15 days of June.
July 14
taxmap/pubs/p509-002.htm#en_us_publink100034417Regular method taxes.(p9)
Deposit the tax for the last 15 days of June.
July 27
taxmap/pubs/p509-002.htm#en_us_publink100034418Communications and air transportation taxes under the alternative method.(p9)
Deposit the tax included in amounts billed or tickets sold during the last 15 days of June.
July 29
taxmap/pubs/p509-002.htm#en_us_publink100034419Regular method taxes.(p9)
Deposit the tax for the first 15 days of July.
July 31
taxmap/pubs/p509-002.htm#en_us_publink100034420Form 720 taxes.(p9)
File Form 720 for the second quarter of 2009.
taxmap/pubs/p509-002.htm#en_us_publink100034421Wagering tax.(p9)
File Form 730 and pay the tax on wagers accepted during June.
taxmap/pubs/p509-002.htm#en_us_publink100034422Heavy highway vehicle use tax.(p9)
File Form 2290 and pay the tax for vehicles first used in June.
August 12
taxmap/pubs/p509-002.htm#en_us_publink100034423Communications and air transportation taxes under the alternative method.(p9)
Deposit the tax included in amounts billed or tickets sold during the first 15 days of July.
August 14
taxmap/pubs/p509-002.htm#en_us_publink100034424Regular method taxes.(p9)
Deposit the tax for the last 16 days of July.
August 26
taxmap/pubs/p509-002.htm#en_us_publink100034425Communications and air transportation taxes under the alternative method.(p9)
Deposit the tax included in amounts billed or tickets sold during the last 16 days of July.
August 28
taxmap/pubs/p509-002.htm#en_us_publink100034426Regular method taxes.(p9)
Deposit the tax for the first 15 days of August.
August 31
taxmap/pubs/p509-002.htm#en_us_publink100034427Heavy highway vehicle use tax.(p9)
File Form 2290 and pay the tax for vehicles first used in July.
taxmap/pubs/p509-002.htm#en_us_publink100034428Wagering tax.(p9)
File Form 730 and pay the tax on wagers accepted during July.
September 10
taxmap/pubs/p509-002.htm#en_us_publink100034429Communications and air transportation taxes under the alternative method.(p9)
Deposit the tax included in amounts billed or tickets sold during the first 15 days of August.
September 14
taxmap/pubs/p509-002.htm#en_us_publink100034430Regular method taxes.(p9)
Deposit the tax for the last 16 days of August.
September 25
taxmap/pubs/p509-002.htm#en_us_publink100034431Communications and air transportation taxes under the alternative method.(p9)
Deposit the tax included in amounts billed or tickets sold during the last 16 days of August.
September 28
taxmap/pubs/p509-002.htm#en_us_publink100034432Regular method taxes (special September deposit rule).(p10)
Deposit the tax for the period beginning September 16 and ending September 25. If required to make deposits using EFTPS, see
September 29.taxmap/pubs/p509-002.htm#en_us_publink100034433Communications and air transportation taxes under the alternative method (special September deposit rule).(p10)
Deposit the tax included in amounts billed or tickets sold during the period beginning September 1 and ending September 10. If required to make deposits using EFTPS, see
September 29.September 29
taxmap/pubs/p509-002.htm#en_us_publink100034434Regular method taxes.(p10)
Deposit the tax for the first 15 days of September.
taxmap/pubs/p509-002.htm#en_us_publink100034435Regular method taxes (special September deposit rule).(p10)
If required to use EFTPS, deposit the tax for the period beginning September 16 and ending September 26. If not required to use EFTPS, see
September 28.taxmap/pubs/p509-002.htm#en_us_publink100034436Communications and air transportation taxes under the alternative method (special September deposit rule).(p10)
If required to use EFTPS, deposit the tax included in amounts billed or tickets sold during the period beginning September 1 and ending September 11. If not required to use EFTPS, see
September 28.September 30
taxmap/pubs/p509-002.htm#en_us_publink100034437Wagering tax.(p10)
File Form 730 and pay the tax on wagers accepted during August.
taxmap/pubs/p509-002.htm#en_us_publink100034438Heavy highway vehicle use tax.(p10)
File Form 2290 and pay the tax for vehicles first used in August.
taxmap/pubs/p509-002.htm#en_us_publink100034439The fourth quarter of a calendar year is made up of October, November, and December.
October 13
taxmap/pubs/p509-002.htm#en_us_publink100034440Communications and air transportation taxes under the alternative method (special September deposit rule).(p10)
Deposit the tax included in amounts billed or tickets sold during the period beginning September 11 (September 12 if required to make deposits using EFTPS) and ending September 15.
October 14
taxmap/pubs/p509-002.htm#en_us_publink100034441Regular method taxes (special September deposit rule).(p10)
Deposit the tax for the last 5 days (4 days if required to make deposits using EFTPS) of September.
October 27
taxmap/pubs/p509-002.htm#en_us_publink100034442Communications and air transportation taxes under the alternative method.(p10)
Deposit the tax included in amounts billed or tickets sold during the last 15 days of September.
October 29
taxmap/pubs/p509-002.htm#en_us_publink100034443Regular method taxes.(p10)
Deposit the tax for the first 15 days in October.
November 2
taxmap/pubs/p509-002.htm#en_us_publink100034444Form 720 taxes.(p10)
File Form 720 for the third quarter of 2009.
taxmap/pubs/p509-002.htm#en_us_publink100034445Wagering tax.(p10)
File Form 730 and pay the tax on wagers accepted during September.
taxmap/pubs/p509-002.htm#en_us_publink100034446Heavy highway vehicle use tax.(p10)
File Form 2290 and pay the tax for vehicles first used in September.
November 12
taxmap/pubs/p509-002.htm#en_us_publink100034447Communications and air transportation taxes under the alternative method.(p10)
Deposit the tax included in amounts billed or tickets sold during the first 15 days of October.
November 13
taxmap/pubs/p509-002.htm#en_us_publink100034448Regular method taxes.(p10)
Deposit the tax for the last 16 days of October.
November 25
taxmap/pubs/p509-002.htm#en_us_publink100034449Communications and air transportation taxes under the alternative method.(p10)
Deposit the tax included in amounts billed or tickets sold during the last 16 days of October.
November 27
taxmap/pubs/p509-002.htm#en_us_publink100034450Regular method taxes.(p10)
Deposit the tax for the first 15 days of November.
November 30
taxmap/pubs/p509-002.htm#en_us_publink100034451Wagering tax.(p10)
File Form 730 and pay the tax on wagers accepted during October.
taxmap/pubs/p509-002.htm#en_us_publink100034452Heavy highway vehicle use tax.(p10)
File Form 2290 and pay the tax for vehicles first used in October.
December 10
taxmap/pubs/p509-002.htm#en_us_publink100034453Communications and air transportation taxes under the alternative method.(p10)
Deposit the tax included in amounts billed or tickets sold during the first 15 days of November.
December 14
taxmap/pubs/p509-002.htm#en_us_publink100034454Regular method taxes.(p10)
Deposit the tax for the last 15 days of November.
December 28
taxmap/pubs/p509-002.htm#en_us_publink100034455Communications and air transportation taxes under the alternative method.(p10)
Deposit the tax included in amounts billed or tickets sold during the last 15 days of November.
December 29
taxmap/pubs/p509-002.htm#en_us_publink100034456Regular method taxes.(p10)
Deposit the tax for the first 15 days of December.
December 31
taxmap/pubs/p509-002.htm#en_us_publink100034457Wagering tax.(p10)
File Form 730 and pay the tax on wagers accepted during November.
taxmap/pubs/p509-002.htm#en_us_publink100034458Heavy highway vehicle use tax.(p10)
File Form 2290 and pay the tax for vehicles first used in November.
taxmap/pubs/p509-002.htm#en_us_publink100034459taxmap/pubs/p509-002.htm#f15013x02
Table 2. Due Dates for Deposit of Taxes for 2009 Under the Semiweekly Rule
| First Quarter: | Second Quarter: | Third Quarter: | Fourth Quarter: |
| Payroll Date | Due Date | Payroll Date | Due Date | Payroll Date | Due Date | Payroll Date | Due Date |
| Jan 1-2 | Jan 7 | Apr 1-3 | Apr 8 | Jul 1-3 | Jul 8 | Oct 1-2 | Oct 7 |
| Jan 3-6 | Jan 9 | Apr 4-7 | Apr 10 | Jul 4-7 | Jul 10 | Oct 3-6 | Oct 9 |
| Jan 7-9 | Jan 14 | Apr 8-10 | Apr 15 | Jul 8-10 | Jul 15 | Oct 7-9 | Oct 15 |
| Jan 10-13 | Jan 16 | Apr 11-14 | Apr 20 | Jul 11-14 | Jul 17 | Oct 10-13 | Oct 16 |
| Jan 14-16 | Jan 23 | Apr 15-17 | Apr 22 | Jul 15-17 | Jul 22 | Oct 14-16 | Oct 21 |
| Jan 17-20 | Jan 23 | Apr 18-21 | Apr 24 | Jul 18-21 | Jul 24 | Oct 17-20 | Oct 23 |
| Jan 21-23 | Jan 28 | Apr 22-24 | Apr 29 | Jul 22-24 | Jul 29 | Oct 21-23 | Oct 28 |
| Jan 24-27 | Jan 30 | Apr 25-28 | May 1 | Jul 25-28 | Jul 31 | Oct 24-27 | Oct 30 |
| Jan 28-30 | Feb 4 | Apr 29-May 1 | May 6 | Jul 29-31 | Aug 5 | Oct 28-30 | Nov 4 |
| Jan 31-Feb 3 | Feb 6 | May 2-5 | May 8 | Aug 1-4 | Aug 7 | Oct 31-Nov 3 | Nov 6 |
| Feb 4-6 | Feb 11 | May 6-8 | May 13 | Aug 5-7 | Aug 12 | Nov 4-6 | Nov 12 |
| Feb 7-10 | Feb 13 | May 9-12 | May 15 | Aug 8-11 | Aug 14 | Nov 7-10 | Nov 16 |
| Feb 11-13 | Feb 19 | May 13-15 | May 20 | Aug 12-14 | Aug 19 | Nov 11-13 | Nov 18 |
| Feb 14-17 | Feb 20 | May 16-19 | May 22 | Aug 15-18 | Aug 21 | Nov 14-17 | Nov 20 |
| Feb 18-20 | Feb 25 | May 20-22 | May 28 | Aug 19-21 | Aug 26 | Nov 18-20 | Nov 25 |
| Feb 21-24 | Feb 27 | May 23-26 | May 29 | Aug 22-25 | Aug 28 | Nov 21-24 | Nov 30 |
| Feb 25-27 | Mar 4 | May 27-29 | Jun 3 | Aug 26-28 | Sep 2 | Nov 25-27 | Dec 2 |
| Feb 28-Mar 3 | Mar 6 | May 30-Jun 2 | Jun 5 | Aug 29-Sep 1 | Sep 4 | Nov 28-Dec 1 | Dec 4 |
| Mar 4-6 | Mar 11 | Jun 3-5 | Jun 10 | Sep 2-4 | Sep 10 | Dec 2-4 | Dec 9 |
| Mar 7-10 | Mar 13 | Jun 6-9 | Jun 12 | Sep 5-8 | Sep 11 | Dec 5-8 | Dec 11 |
| Mar 11-13 | Mar 18 | Jun 10-12 | Jun 17 | Sep 9-11 | Sep 16 | Dec 9-11 | Dec 16 |
| Mar 14-17 | Mar 20 | Jun 13-16 | Jun 19 | Sep 12-15 | Sep 18 | Dec 12-15 | Dec 18 |
| Mar 18-20 | Mar 25 | Jun 17-19 | Jun 24 | Sep 16-18 | Sep 23 | Dec 16-18 | Dec 23 |
| Mar 21-24 | Mar 27 | Jun 20-23 | Jun 26 | Sep 19-22 | Sep 25 | Dec 19-22 | Dec 28 |
| Mar 25-27 | Apr 1 | Jun 24-26 | Jul 1 | Sep 23-25 | Sep 30 | Dec 23-25 | Dec 30 |
| Mar 28-31 | Apr 3 | Jun 27-30 | Jul 6 | Sep 26-29 | Oct 2 | Dec 26-29 | Jan 4 |
| | | | | Sep 30 | Oct 7 | Dec 30-31 | Jan 6 |
| NOTE: This calendar reflects all federal holidays. A state legal holiday delays a due date only if the IRS office where you are required to file is located in that state. |
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