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IRS Tax Map 2008
Current IRS Tax Map

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)


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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)


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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)


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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)


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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)


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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 2009.

January 14
taxmap/pubs/p509-002.htm#en_us_publink100034375

Regular method taxes.(p8)

Deposit the tax for the last 16 days of December 2009.

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 2009.

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 1
taxmap/pubs/p509-002.htm#en_us_publink100034378

Form 720 taxes.(p8)

File Form 720 for the fourth quarter of 2009.

taxmap/pubs/p509-002.htm#en_us_publink100034379

Wagering tax.(p8)

File Form 730 and pay the tax on wagers accepted during December 2009.

taxmap/pubs/p509-002.htm#en_us_publink1000196259

Heavy highway vehicle use tax.(p8)

File Form 2290 and pay the tax for vehicles first used in December 2009.

February 10
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 12
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.

March 1
taxmap/pubs/p509-002.htm#en_us_publink1000190925

Regular method taxes.(p8)

Deposit the tax for the first 15 days of February.

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 10
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 12
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 29
taxmap/pubs/p509-002.htm#en_us_publink100034390

Regular method taxes.(p9)

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)


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The second quarter of a calendar year is made up of April, May, and June.
April 12
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 2010.

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 26
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 28
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 14
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, 2010.

taxmap/pubs/p509-002.htm#en_us_publink100034414

Third Quarter(p9)


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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 accepting wagers.

July 12
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.

August 2
taxmap/pubs/p509-002.htm#en_us_publink100034420

Form 720 taxes.(p9)

File Form 720 for the second quarter of 2010.

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 11
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 13
taxmap/pubs/p509-002.htm#en_us_publink100034424

Regular method taxes.(p9)

Deposit the tax for the last 16 days of July.

August 25
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 27
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 27
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)


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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 1
taxmap/pubs/p509-002.htm#en_us_publink100034444

Form 720 taxes.(p10)

File Form 720 for the third quarter of 2010.

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 10
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 12
taxmap/pubs/p509-002.htm#en_us_publink100034448

Regular method taxes.(p10)

Deposit the tax for the last 16 days of October.

November 26
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 29
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.

taxmap/pubs/p509-002.htm#en_us_publink100034459

(p10)

taxmap/pubs/p509-002.htm#f15013x02

Table 2. Due Dates for Deposit of Taxes for 2010 Under the Semiweekly Rule

First Quarter:Second Quarter:Third Quarter:Fourth Quarter:
Payroll DateDue DatePayroll DateDue DatePayroll DateDue DatePayroll DateDue Date
Jan 1Jan 6Apr 1-2Apr 7Jul 1-2Jul 8Oct 1Oct 6
Jan 2-5Jan 8Apr 3-6Apr 9Jul 3-6Jul 9Oct 2-5Oct 8
Jan 6-8Jan 13Apr 7-9Apr 14Jul 7-9Jul 14Oct 6-8Oct 14
Jan 9-12Jan 15Apr 10-13Apr 19Jul 10-13Jul 16Oct 9-12Oct 15
Jan 13-15Jan 21Apr 14-16Apr 21Jul 14-16Jul 21Oct 13-15Oct 20
Jan 16-19Jan 22Apr 17-20Apr 23Jul 17-20Jul 23Oct 16-19Oct 22
Jan 20-22Jan 27Apr 21-23Apr 28Jul 21-23Jul 28Oct 20-22Oct 27
Jan 23-26Jan 29Apr 24-27Apr 30Jul 24-27Jul 30Oct 23-26Oct 29
Jan 27-29Feb 3Apr 28-30May 5Jul 28-30Aug 4Oct 27-29Nov 3
Jan 30-Feb 2Feb 5May 1-4May 7Jul 31-Aug 3Aug 6Oct 30-Nov 2Nov 5
Feb 3-5Feb 10May 5-7May 12Aug 4-6Aug 11Nov 3-5Nov 10
Feb 6-9Feb 12May 8-11May 14Aug 7-10Aug 13Nov 6-9Nov 15
Feb 10-12Feb 18May 12-14May 19Aug 11-13Aug 18Nov 10-12Nov 17
Feb 13-16Feb 19May 15-18May 21Aug 14-17Aug 20Nov 13-16Nov 19
Feb 17-19Feb 24May 19-21May 26Aug 18-20Aug 25Nov 17-19Nov 24
Feb 20-23Feb 26May 22-25May 28Aug 21-24Aug 27Nov 20-23Nov 29
Feb 24-26Mar 3May 26-28Jun 3Aug 25-27Sep 1Nov 24-26Dec 1
Feb 27-Mar 2Mar 5May 29-Jun 1Jun 4Aug 28-31Sep 3Nov 27-30Dec 3
Mar 3-5Mar 10Jun 2-4Jun 9Sep 1-3Sep 9Dec 1-3Dec 8
Mar 6-9Mar 12Jun 5-8Jun 11Sep 4-7Sep 10Dec 4-7Dec 10
Mar 10-12Mar 17Jun 9-11Jun 16Sep 8-10Sep 15Dec 8-10Dec 15
Mar 13-16Mar 19Jun 12-15Jun 18Sep 11-14Sep 17Dec 11-14Dec 17
Mar 17-19Mar 24Jun 16-18Jun 23Sep 15-17Sep 22Dec 15-17Dec 22
Mar 20-23Mar 26Jun 19-22Jun 25Sep 18-21Sep 24Dec 18-21Dec 27
Mar 24-26Mar 31Jun 23-25Jun 30Sep 22-24Sep 29Dec 22-24Dec 29
Mar 27-30Apr 2Jun 26-29Jul 2Sep 25-28Oct 1Dec 25-28Jan 3
Mar 31Apr 7Jun 30Jul 8Sep 29-30Oct 6Dec 29-31Jan 5
NOTE: This calendar reflects all federal holidays. A state legal holiday delays a due date if the office where you deposit your taxes is closed in observance of the state holiday.