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IRS.gov Website
Publication 509
taxmap/pubs/p509-002.htm#en_us_publink100034368

Excise Tax Calendar(p8)

rule
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
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
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
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
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
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 2010.

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

Regular method taxes.(p8)

Deposit the tax for the last 16 days of December 2010.

January 26
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 2010.

January 28
taxmap/pubs/p509-002.htm#en_us_publink100034377

Regular method taxes.(p8)

Deposit the tax for the first 15 days of January.

January 31
taxmap/pubs/p509-002.htm#en_us_publink100034378

Form 720 taxes.(p8)

File Form 720 for the fourth quarter of 2010.

taxmap/pubs/p509-002.htm#en_us_publink100034379

Wagering tax.(p8)

File Form 730 and pay the tax on wagers accepted during December 2010.

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 2010.

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 14
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 28
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 1
taxmap/pubs/p509-002.htm#en_us_publink1000248665

Regular method taxes.(p8)

Deposit the tax for the first 15 days of February.

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 14
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.(p9)

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)

rule
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.

May 2
taxmap/pubs/p509-002.htm#en_us_publink100034398

Form 720 taxes.(p9)

File Form 720 for the first quarter of 2011.

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 11
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 13
taxmap/pubs/p509-002.htm#en_us_publink100034402

Regular method taxes.(p9)

Deposit the tax for the last 15 days of April.

May 25
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 27
taxmap/pubs/p509-002.htm#en_us_publink100034404

Regular method taxes.(p9)

Deposit the tax for the first 15 days of May.

May 31
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 27
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_publink1000248776

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

Deposit the tax for January 1, 2011.

taxmap/pubs/p509-002.htm#en_us_publink100034414

Third Quarter(p9)

rule
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 1
taxmap/pubs/p509-002.htm#en_us_publink100034420

Form 720 taxes.(p9)

File Form 720 for the second quarter of 2011.

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 10
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 12
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 29
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 12
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.(p10)

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.(p10)

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. For more information see the Instructions for Form 720.

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
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 26
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 28
taxmap/pubs/p509-002.htm#en_us_publink100034443

Regular method taxes.(p10)

Deposit the tax for the first 15 days in October.

October 31
taxmap/pubs/p509-002.htm#en_us_publink100034444

Form 720 taxes.(p10)

File Form 720 for the third quarter of 2011.

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 14
taxmap/pubs/p509-002.htm#en_us_publink100034448

Regular method taxes.(p10)

Deposit the tax for the last 16 days of October.

November 28
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 12
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#id2011_f15013x02

Table 2. Due Dates for Deposit of Taxes for 2011 Under the Semiweekly Rule

First Quarter:Second Quarter:Third Quarter:Fourth Quarter:
Payroll DateDue DatePayroll DateDue DatePayroll DateDue DatePayroll DateDue Date
--Apr 1Apr 6Jul 1Jul 7Oct 1-4Oct 7
Jan 1-4Jan 7Apr 2-5Apr 8Jul 2-5Jul 8Oct 5-7Oct 13
Jan 5-7Jan 12Apr 6-8Apr 13Jul 6-8Jul 13Oct 8-11Oct 14
Jan 8-11Jan 14Apr 9-12Apr 18Jul 9-12Jul 15Oct 12-14Oct 19
Jan 12-14Jan 20Apr 13-15Apr 20Jul 13-15Jul 20Oct 15-18Oct 21
Jan 15-18Jan 21Apr 16-19Apr 22Jul 16-19Jul 22Oct 19-21Oct 26
Jan 19-21Jan 26Apr 20-22Apr 27Jul 20-22Jul 27Oct 22-25Oct 28
Jan 22-25Jan 28Apr 23-26Apr 29Jul 23-26Jul 29Oct 26-28Nov 2
Jan 26-28Feb 2Apr 27-29May 4Jul 27-29Aug 3Oct 29-Nov 1Nov 4
Jan 29-Feb 1Feb 4Apr 30-May 3May 6Jul 30-Aug 2Aug 5Nov 2-4Nov 9
Feb 2-4Feb 9May 4-6May 11Aug 3-5Aug 10Nov 5-8Nov 14
Feb 5-8Feb 11May 7-10May 13Aug 6-9Aug 12Nov 9-11Nov 16
Feb 9-11Feb 16May 11-13May 18Aug 10-12Aug 17Nov 12-15Nov 18
Feb 12-15Feb 18May 14-17May 20Aug 13-16Aug 19Nov 16-18Nov 23
Feb 16-18Feb 24May 18-20May 25Aug 17-19Aug 24Nov 19-22Nov 28
Feb 19-22Feb 25May 21-24May 27Aug 20-23Aug 26Nov 23-25Nov 30
Feb 23-25Mar 2May 25-27June 2Aug 24-26Aug 31Nov 26-29Dec 2
Feb 26-Mar 1Mar 4May 28-31Jun 3Aug 27-30Sep 2Nov 30-Dec 2Dec 7
Mar 2-4Mar 9Jun 1-3Jun 8Aug 31-Sep 2Sep 8Dec 3-6Dec 9
Mar 5-8Mar 11Jun 4-7Jun 10Sep 3-6Sep 9Dec 7-9Dec 14
Mar 9-11Mar 16Jun 8-10Jun 15Sep 7-9Sep 14Dec 10-13Dec 16
Mar 12-15Mar 18Jun 11-14Jun 17Sep 10-13Sep 16Dec 14-16Dec 21
Mar 16-18Mar 23Jun 15-17Jun 22Sep 14-16Sep 21Dec 17-20Dec 23
Mar 19-22Mar 25Jun 18-21Jun 24Sep 17-20Sep 23Dec 21-23Dec 29
Mar 23-25Mar 30Jun 22-24Jun 29Sep 21-23Sep 28Dec 24-27Dec 30
Mar 26-29Apr 1Jun 25-28Jul 1Sep 24-27Sep 30Dec 28-30Jan 5
Mar 30-31Apr 6Jun 29-30Jul 7Sep 28-30Oct 5Dec 31Jan 6
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.