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previous page Previous Page: Publication 509 - Tax Calendars - Employer's Tax Calendar
next page Next Page: Publication 509 - Tax Calendars - How To Get Tax Help
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p509-002.htm#en_us_publink100034368

Excise Tax Calendar(p8)


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Excise Tax Calendar

This 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_publink100034369

Forms you may need.(p8)


rule
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The following is a list and description of the excise tax forms you may need.
  1. 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.
  2. 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.
    1. Communications and air transportation taxes.
    2. Fuel taxes.
    3. Retail tax.
    4. Ship passenger tax.
    5. Manufacturers taxes.
  3. 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.
  4. 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.
taxmap/pubs/p509-002.htm#en_us_publink100034370

Fiscal-year taxpayers.(p8)


rule
spacer

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_publink100034371

Adjustments for Saturday, Sunday, or legal holidays.(p8)


rule
spacer

Generally, 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. The excise tax calendar has been adjusted for all these provisions.
taxmap/pubs/p509-002.htm#en_us_publink100034372

Regular method taxes.(p8)


rule
spacer

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_publink100034373

First Quarter(p8)


rule
spacer

The first quarter of a calendar year is made up of January, February, and March.
January 12
taxmap/pubs/p509-002.htm#en_us_publink100034374

Communications 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_publink100034375

Regular method taxes.(p8)

Deposit the tax for the last 16 days of December 2008.

January 27
taxmap/pubs/p509-002.htm#en_us_publink100034376

Communications 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_publink100034377

Regular method taxes.(p8)

Deposit the tax for the first 15 days of January.

February 2
taxmap/pubs/p509-002.htm#en_us_publink100034378

Form 720 taxes.(p8)

File Form 720 for the fourth quarter of 2008.

taxmap/pubs/p509-002.htm#en_us_publink100034379

Wagering tax.(p8)

File Form 730 and pay the tax on wagers accepted during December 2008.

taxmap/pubs/p509-002.htm#en_us_publink100034380

Heavy 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_publink100034381

Communications 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_publink100034382

Regular method taxes.(p8)

Deposit the tax for the last 16 days of January.

February 25
taxmap/pubs/p509-002.htm#en_us_publink100034383

Communications 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_publink100034384

Regular method taxes.(p8)

Deposit the tax for the first 15 days of February.

March 2
taxmap/pubs/p509-002.htm#en_us_publink100034385

Wagering tax.(p8)

File Form 730 and pay the tax on wagers accepted during January.

taxmap/pubs/p509-002.htm#en_us_publink100034386

Heavy 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_publink100034387

Communications 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_publink100034388

Regular method taxes.(p8)

Deposit the tax for the last 13 days of February.

March 25
taxmap/pubs/p509-002.htm#en_us_publink100034389

Communications 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_publink100034390

Regular method taxes.(p8)

Deposit the tax for the first 15 days of March.

March 31
taxmap/pubs/p509-002.htm#en_us_publink100034391

Wagering tax.(p9)

File Form 730 and pay the tax on wagers accepted during February.

taxmap/pubs/p509-002.htm#en_us_publink100034392

Heavy 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_publink100034393

Second Quarter(p9)


rule
spacer

The second quarter of a calendar year is made up of April, May, and June.
April 10
taxmap/pubs/p509-002.htm#en_us_publink100034394

Communications 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_publink100034395

Regular method taxes.(p9)

Deposit the tax for the last 16 days of March.

April 27
taxmap/pubs/p509-002.htm#en_us_publink100034396

Communications 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_publink100034397

Regular method taxes.(p9)

Deposit the tax for the first 15 days of April.

April 30
taxmap/pubs/p509-002.htm#en_us_publink100034398

Form 720 taxes.(p9)

File Form 720 for the first quarter of 2009.

taxmap/pubs/p509-002.htm#en_us_publink100034399

Wagering tax.(p9)

File Form 730 and pay the tax on wagers accepted during March.

taxmap/pubs/p509-002.htm#en_us_publink100034400

Heavy 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_publink100034401

Communications 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_publink100034402

Regular method taxes.(p9)

Deposit the tax for the last 15 days of April.

May 28
taxmap/pubs/p509-002.htm#en_us_publink100034403

Communications 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_publink100034404

Regular method taxes.(p9)

Deposit the tax for the first 15 days of May.

June 1
taxmap/pubs/p509-002.htm#en_us_publink100034405

Wagering tax.(p9)

File Form 730 and pay the tax on wagers accepted during April.

taxmap/pubs/p509-002.htm#en_us_publink100034406

Heavy 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_publink100034407

Communications 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_publink100034408

Regular method taxes.(p9)

Deposit the tax for the last 16 days of May.

June 25
taxmap/pubs/p509-002.htm#en_us_publink100034409

Communications 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_publink100034410

Regular method taxes.(p9)

Deposit the tax for the first 15 days of June.

June 30
taxmap/pubs/p509-002.htm#en_us_publink100034411

Wagering tax.(p9)

File Form 730 and pay the tax on wagers accepted during May.

taxmap/pubs/p509-002.htm#en_us_publink100034412

Heavy 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_publink100034413

Floor stocks tax for ozone-depleting chemicals (IRS No. 20).(p9)

Deposit the tax for January 1, 2009.

taxmap/pubs/p509-002.htm#en_us_publink100034414

Third Quarter(p9)


rule
spacer

The third quarter of a calendar year is made up of July, August, and September.
July 1
taxmap/pubs/p509-002.htm#en_us_publink100034415

Occupational 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_publink100034416

Communications 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_publink100034417

Regular method taxes.(p9)

Deposit the tax for the last 15 days of June.

July 27
taxmap/pubs/p509-002.htm#en_us_publink100034418

Communications 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_publink100034419

Regular method taxes.(p9)

Deposit the tax for the first 15 days of July.

July 31
taxmap/pubs/p509-002.htm#en_us_publink100034420

Form 720 taxes.(p9)

File Form 720 for the second quarter of 2009.

taxmap/pubs/p509-002.htm#en_us_publink100034421

Wagering tax.(p9)

File Form 730 and pay the tax on wagers accepted during June.

taxmap/pubs/p509-002.htm#en_us_publink100034422

Heavy 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_publink100034423

Communications 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_publink100034424

Regular method taxes.(p9)

Deposit the tax for the last 16 days of July.

August 26
taxmap/pubs/p509-002.htm#en_us_publink100034425

Communications 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_publink100034426

Regular method taxes.(p9)

Deposit the tax for the first 15 days of August.

August 31
taxmap/pubs/p509-002.htm#en_us_publink100034427

Heavy 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_publink100034428

Wagering tax.(p9)

File Form 730 and pay the tax on wagers accepted during July.

September 10
taxmap/pubs/p509-002.htm#en_us_publink100034429

Communications 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_publink100034430

Regular method taxes.(p9)

Deposit the tax for the last 16 days of August.

September 25
taxmap/pubs/p509-002.htm#en_us_publink100034431

Communications 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_publink100034432

Regular 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_publink100034433

Communications 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_publink100034434

Regular method taxes.(p10)

Deposit the tax for the first 15 days of September.

taxmap/pubs/p509-002.htm#en_us_publink100034435

Regular 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_publink100034436

Communications 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_publink100034437

Wagering tax.(p10)

File Form 730 and pay the tax on wagers accepted during August.

taxmap/pubs/p509-002.htm#en_us_publink100034438

Heavy 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_publink100034439

Fourth Quarter(p10)


rule
spacer

The fourth quarter of a calendar year is made up of October, November, and December.
October 13
taxmap/pubs/p509-002.htm#en_us_publink100034440

Communications 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_publink100034441

Regular 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_publink100034442

Communications 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_publink100034443

Regular method taxes.(p10)

Deposit the tax for the first 15 days in October.

November 2
taxmap/pubs/p509-002.htm#en_us_publink100034444

Form 720 taxes.(p10)

File Form 720 for the third quarter of 2009.

taxmap/pubs/p509-002.htm#en_us_publink100034445

Wagering tax.(p10)

File Form 730 and pay the tax on wagers accepted during September.

taxmap/pubs/p509-002.htm#en_us_publink100034446

Heavy 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_publink100034447

Communications 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_publink100034448

Regular method taxes.(p10)

Deposit the tax for the last 16 days of October.

November 25
taxmap/pubs/p509-002.htm#en_us_publink100034449

Communications 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_publink100034450

Regular method taxes.(p10)

Deposit the tax for the first 15 days of November.

November 30
taxmap/pubs/p509-002.htm#en_us_publink100034451

Wagering tax.(p10)

File Form 730 and pay the tax on wagers accepted during October.

taxmap/pubs/p509-002.htm#en_us_publink100034452

Heavy 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_publink100034453

Communications 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_publink100034454

Regular method taxes.(p10)

Deposit the tax for the last 15 days of November.

December 28
taxmap/pubs/p509-002.htm#en_us_publink100034455

Communications 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_publink100034456

Regular method taxes.(p10)

Deposit the tax for the first 15 days of December.

December 31
taxmap/pubs/p509-002.htm#en_us_publink100034457

Wagering tax.(p10)

File Form 730 and pay the tax on wagers accepted during November.

taxmap/pubs/p509-002.htm#en_us_publink100034458

Heavy 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_publink100034459

(p10)

taxmap/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 DateDue DatePayroll DateDue DatePayroll DateDue DatePayroll DateDue Date
Jan 1-2Jan 7Apr 1-3Apr 8Jul 1-3Jul 8Oct 1-2Oct 7
Jan 3-6Jan 9Apr 4-7Apr 10Jul 4-7Jul 10Oct 3-6Oct 9
Jan 7-9Jan 14Apr 8-10Apr 15Jul 8-10Jul 15Oct 7-9Oct 15
Jan 10-13Jan 16Apr 11-14Apr 20Jul 11-14Jul 17Oct 10-13Oct 16
Jan 14-16Jan 23Apr 15-17Apr 22Jul 15-17Jul 22Oct 14-16Oct 21
Jan 17-20Jan 23Apr 18-21Apr 24Jul 18-21Jul 24Oct 17-20Oct 23
Jan 21-23Jan 28Apr 22-24Apr 29Jul 22-24Jul 29Oct 21-23Oct 28
Jan 24-27Jan 30Apr 25-28May 1Jul 25-28Jul 31Oct 24-27Oct 30
Jan 28-30Feb 4Apr 29-May 1May 6Jul 29-31Aug 5Oct 28-30Nov 4
Jan 31-Feb 3Feb 6May 2-5May 8Aug 1-4Aug 7Oct 31-Nov 3Nov 6
Feb 4-6Feb 11May 6-8May 13Aug 5-7Aug 12Nov 4-6Nov 12
Feb 7-10Feb 13May 9-12May 15Aug 8-11Aug 14Nov 7-10Nov 16
Feb 11-13Feb 19May 13-15May 20Aug 12-14Aug 19Nov 11-13Nov 18
Feb 14-17Feb 20May 16-19May 22Aug 15-18Aug 21Nov 14-17Nov 20
Feb 18-20Feb 25May 20-22May 28Aug 19-21Aug 26Nov 18-20Nov 25
Feb 21-24Feb 27May 23-26May 29Aug 22-25Aug 28Nov 21-24Nov 30
Feb 25-27Mar 4May 27-29Jun 3Aug 26-28Sep 2Nov 25-27Dec 2
Feb 28-Mar 3Mar 6May 30-Jun 2Jun 5Aug 29-Sep 1Sep 4Nov 28-Dec 1Dec 4
Mar 4-6Mar 11Jun 3-5Jun 10Sep 2-4Sep 10Dec 2-4Dec 9
Mar 7-10Mar 13Jun 6-9Jun 12Sep 5-8Sep 11Dec 5-8Dec 11
Mar 11-13Mar 18Jun 10-12Jun 17Sep 9-11Sep 16Dec 9-11Dec 16
Mar 14-17Mar 20Jun 13-16Jun 19Sep 12-15Sep 18Dec 12-15Dec 18
Mar 18-20Mar 25Jun 17-19Jun 24Sep 16-18Sep 23Dec 16-18Dec 23
Mar 21-24Mar 27Jun 20-23Jun 26Sep 19-22Sep 25Dec 19-22Dec 28
Mar 25-27Apr 1Jun 24-26Jul 1Sep 23-25Sep 30Dec 23-25Dec 30
Mar 28-31Apr 3Jun 27-30Jul 6Sep 26-29Oct 2Dec 26-29Jan 4
    Sep 30Oct 7Dec 30-31Jan 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.
previous pagePrevious Page: Publication 509 - Tax Calendars - Employer's Tax Calendar
next pageNext Page: Publication 509 - Tax Calendars - How To Get Tax Help
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication