Publication 509 - Tax Calendars - Excise Tax Calendar

Publication 509

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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.

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The 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.
1. Communications and air transportation taxes.
2. Fuel taxes.
3. Retail tax.
4. Ship passenger tax.
5. 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.

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The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year.

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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.

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. For more information, see the Instructions for Form 720.

The excise tax calendar has been adjusted for all these provisions.

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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.

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The first quarter of a calendar year is made up of January, February, and March.

January 11

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 2011.

January 13

Regular method taxes.(p8)

Deposit the tax for the last 16 days of December 2011.

January 25

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 2011.

January 27

Regular method taxes.(p8)

Deposit the tax for the first 15 days of January.

January 31

Form 720 taxes.(p8)

File Form 720 for the fourth quarter of 2011.

Wagering tax.(p8)

File Form 730 and pay the tax on wagers accepted during December 2011.

Heavy highway vehicle use tax.(p8)

File Form 2290 and pay the tax for vehicles first used in December 2011.

February 10

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

Regular method taxes.(p8)

Deposit the tax for the last 16 days of January.

February 27

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 29

Wagering tax.(p8)

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

Heavy highway vehicle use tax.(p8)

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

Regular method taxes.(p8)

Deposit the tax for the first 15 days of February.

March 12

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

Regular method taxes.(p8)

Deposit the tax for the last 14 days of February.

March 27

Communications and air transportation taxes under the alternative method.(p8)

Deposit the tax included in amounts billed or tickets sold during the last 14 days of February.

March 29

Regular method taxes.(p8)

Deposit the tax for the first 15 days of March.

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

April 2

Wagering tax.(p8)

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

Heavy highway vehicle use tax.(p8)

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

April 11

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 March.

April 13

Regular method taxes.(p9)

Deposit the tax for the last 16 days of March.

April 25

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 27

Regular method taxes.(p9)

Deposit the tax for the first 15 days of April.

April 30

Form 720 taxes.(p9)

File Form 720 for the first quarter of 2012.

Wagering tax.(p9)

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

Heavy highway vehicle use tax.(p9)

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

May 10

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

Regular method taxes.(p9)

Deposit the tax for the last 15 days of April.

May 25

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

Regular method taxes.(p9)

Deposit the tax for the first 15 days of May.

May 31

Wagering tax.(p9)

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

Heavy highway vehicle use tax.(p9)

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

June 12

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

Regular method taxes.(p9)

Deposit the tax for the last 16 days of May.

June 27

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

Regular method taxes.(p9)

Deposit the tax for the first 15 days of June.

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The third quarter of a calendar year is made up of July, August, and September.

July 2

Wagering tax.(p9)

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

Heavy highway vehicle use tax.(p9)

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

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

Deposit the tax for January 1, 2012.

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 11

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 13

Regular method taxes.(p9)

Deposit the tax for the last 15 days of June.

July 25

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 27

Regular method taxes.(p9)

Deposit the tax for the first 15 days of July.

July 31

Form 720 taxes.(p9)

File Form 720 for the second quarter of 2012.

Wagering tax.(p9)

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

Heavy highway vehicle use tax.(p9)

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

August 10

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

Regular method taxes.(p9)

Deposit the tax for the last 16 days of July.

August 27

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

Regular method taxes.(p9)

Deposit the tax for the first 15 days of August.

August 31

Heavy highway vehicle use tax.(p9)

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

Wagering tax.(p9)

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

September 12

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

Regular method taxes.(p9)

Deposit the tax for the last 16 days of August.

September 26

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

Regular method taxes.(p9)

Deposit the tax for the first 15 days of September.

Regular method taxes (special September deposit rule).(p9)

Deposit the tax for the period beginning September 16 and ending September 26.

Communications and air transportation taxes under the alternative method (special September deposit rule).(p9)

Deposit the tax included in amounts billed or tickets sold during the period beginning September 1 and ending September 11.

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The fourth quarter of a calendar year is made up of October, November, and December.

October 1

Wagering tax.(p10)

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

Heavy highway vehicle use tax.(p10)

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

October 11

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 12 and ending September 15.

October 12

Regular method taxes (special September deposit rule).(p10)

Deposit the tax for the last 4 days of September.

October 25

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

Regular method taxes.(p10)

Deposit the tax for the first 15 days in October.

October 31

Form 720 taxes.(p10)

File Form 720 for the third quarter of 2012.

Wagering tax.(p10)

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

Heavy highway vehicle use tax.(p10)

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

November 13

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

Regular method taxes.(p10)

Deposit the tax for the last 16 days of October.

November 27

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

Regular method taxes.(p10)

Deposit the tax for the first 15 days of November.

November 30

Wagering tax.(p10)

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

Heavy highway vehicle use tax.(p10)

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

At the time this publication was released, the heavy highway vehicle use tax was scheduled to expire for vehicles used after September 2012. You are not required to file Form 2290 and pay the tax for vehicles first used in October 2012 unless the tax is extended. To find out whether this tax has been extended, see www.irs.gov/trucker.

December 12

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

Regular method taxes.(p10)

Deposit the tax for the last 15 days of November.

December 27

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 28

Regular method taxes.(p10)

Deposit the tax for the first 15 days of December.

December 31

Wagering tax.(p10)

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

Heavy highway vehicle use tax.(p10)

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

At the time this publication was released, the heavy highway vehicle use tax was scheduled to expire for vehicles used after September 2012. You are not required to file Form 2290 and pay the tax for vehicles first used in November 2012 unless the tax is extended. To find out whether this tax has been extended, see www.irs.gov/trucker.

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Table 2. Due Dates for Electronic Funds Transfer of Taxes for 2012 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 1-3	Jan 6	Apr 1-3	Apr 6	Jul 1-3	Jul 9	Oct 1-2	Oct 5
Jan 4-6	Jan 11	Apr 4-6	Apr 11	Jul 4-6	Jul 11	Oct 3-5	Oct 11
Jan 7-10	Jan 13	Apr 7-10	Apr 13	Jul 7-10	Jul 13	Oct 6-9	Oct 12
Jan 11-13	Jan 19	Apr 11-13	Apr 19	Jul 11-13	Jul 18	Oct 10-12	Oct 17
Jan 14-17	Jan 20	Apr 14-17	Apr 20	Jul 14-17	Jul 20	Oct 13-16	Oct 19
Jan 18-20	Jan 25	Apr 18-20	Apr 25	Jul 18-20	Jul 25	Oct 17-19	Oct 24
Jan 21-24	Jan 27	Apr 21-24	Apr 27	Jul 21-24	Jul 27	Oct 20-23	Oct 26
Jan 25-27	Feb 1	Apr 25-27	May 2	Jul 25-27	Aug 1	Oct 24-26	Oct 31
Jan 28-31	Feb 3	Apr 28-May 1	May 4	Jul 28-31	Aug 3	Oct 27-30	Nov 2
Feb 1-3	Feb 8	May 2-4	May 9	Aug 1-3	Aug 8	Oct 31-Nov 2	Nov 7
Feb 4-7	Feb 10	May 5-8	May 11	Aug 4-7	Aug 10	Nov 3-6	Nov 9
Feb 8-10	Feb 15	May 9-11	May 16	Aug 8-10	Aug 15	Nov 7-9	Nov 15
Feb 11-14	Feb 17	May 12-15	May 18	Aug 11-14	Aug 17	Nov 10-13	Nov 16
Feb 15-17	Feb 23	May 16-18	May 23	Aug 15-17	Aug 22	Nov 14-16	Nov 21
Feb 18-21	Feb 24	May 19-22	May 25	Aug 18-21	Aug 24	Nov 17-20	Nov 26
Feb 22-24	Feb 29	May 23-25	May 31	Aug 22-24	Aug 29	Nov 21-23	Nov 28
Feb 25-28	Mar 2	May 26-29	June 1	Aug 25-28	Aug 31	Nov 24-27	Nov 30
Feb 29-Mar 2	Mar 7	May 30-Jun 1	Jun 6	Aug 29-31	Sep 6	Nov 28-30	Dec 5
Mar 3-6	Mar 9	Jun 2-5	Jun 8	Sep 1-4	Sep 7	Dec 1-4	Dec 7
Mar 7-9	Mar 14	Jun 6-8	Jun 13	Sep 5-7	Sep 12	Dec 5-7	Dec 12
Mar 10-13	Mar 16	Jun 9-12	Jun 15	Sep 8-11	Sep 14	Dec 8-11	Dec 14
Mar 14-16	Mar 21	Jun 13-15	Jun 20	Sep 12-14	Sep 19	Dec 12-14	Dec 19
Mar 17-20	Mar 23	Jun 16-19	Jun 22	Sep 15-18	Sep 21	Dec 15-18	Dec 21
Mar 21-23	Mar 28	Jun 20-22	Jun 27	Sep 19-21	Sep 26	Dec 19-21	Dec 27
Mar 24-27	Mar 30	Jun 23-26	Jun 29	Sep 22-25	Sep 28	Dec 22-25	Dec 28
Mar 28-30	Apr 4	Jun 27-29	Jul 5	Sep 26-28	Oct 3	Dec 26-28	Jan 3
Mar 31	Apr 6	Jun 30	Jul 9	Sep 29-30	Oct 5	Dec 29-31	Jan 4

NOTE: This calendar reflects all federal holidays.

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Excise Tax Calendar(p8)

Forms you may need.(p8)

Fiscal-year taxpayers.(p8)

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

Regular method taxes.(p8)

First Quarter(p8)

Second Quarter(p8)

Third Quarter(p9)

Fourth Quarter(p9)