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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 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.
taxmap/pubs/p509-002.htm#en_us_publink100034393

Second Quarter(p8)

rule
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.
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 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.
taxmap/pubs/p509-002.htm#en_us_publink100034439

Fourth Quarter(p9)

rule
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.
EIC
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.
EIC
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.
taxmap/pubs/p509-002.htm#id2011_id2011_f15013x02

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 DateDue DatePayroll DateDue DatePayroll DateDue DatePayroll DateDue Date
Jan 1-3Jan 6Apr 1-3Apr 6Jul 1-3Jul 9Oct 1-2Oct 5
Jan 4-6Jan 11Apr 4-6Apr 11Jul 4-6Jul 11Oct 3-5Oct 11
Jan 7-10Jan 13Apr 7-10Apr 13Jul 7-10Jul 13Oct 6-9Oct 12
Jan 11-13Jan 19Apr 11-13Apr 19Jul 11-13Jul 18Oct 10-12Oct 17
Jan 14-17Jan 20Apr 14-17Apr 20Jul 14-17Jul 20Oct 13-16Oct 19
Jan 18-20Jan 25Apr 18-20Apr 25Jul 18-20Jul 25Oct 17-19Oct 24
Jan 21-24Jan 27Apr 21-24Apr 27Jul 21-24Jul 27Oct 20-23Oct 26
Jan 25-27Feb 1Apr 25-27May 2Jul 25-27Aug 1Oct 24-26Oct 31
Jan 28-31Feb 3Apr 28-May 1May 4Jul 28-31Aug 3Oct 27-30Nov 2
Feb 1-3Feb 8May 2-4May 9Aug 1-3Aug 8Oct 31-Nov 2Nov 7
Feb 4-7Feb 10May 5-8May 11Aug 4-7Aug 10Nov 3-6Nov 9
Feb 8-10Feb 15May 9-11May 16Aug 8-10Aug 15Nov 7-9Nov 15
Feb 11-14Feb 17May 12-15May 18Aug 11-14Aug 17Nov 10-13Nov 16
Feb 15-17Feb 23May 16-18May 23Aug 15-17Aug 22Nov 14-16Nov 21
Feb 18-21Feb 24May 19-22May 25Aug 18-21Aug 24Nov 17-20Nov 26
Feb 22-24Feb 29May 23-25May 31Aug 22-24Aug 29Nov 21-23Nov 28
Feb 25-28Mar 2May 26-29June 1Aug 25-28Aug 31Nov 24-27Nov 30
Feb 29-Mar 2Mar 7May 30-Jun 1Jun 6Aug 29-31Sep 6Nov 28-30Dec 5
Mar 3-6Mar 9Jun 2-5Jun 8Sep 1-4Sep 7Dec 1-4Dec 7
Mar 7-9Mar 14Jun 6-8Jun 13Sep 5-7Sep 12Dec 5-7Dec 12
Mar 10-13Mar 16Jun 9-12Jun 15Sep 8-11Sep 14Dec 8-11Dec 14
Mar 14-16Mar 21Jun 13-15Jun 20Sep 12-14Sep 19Dec 12-14Dec 19
Mar 17-20Mar 23Jun 16-19Jun 22Sep 15-18Sep 21Dec 15-18Dec 21
Mar 21-23Mar 28Jun 20-22Jun 27Sep 19-21Sep 26Dec 19-21Dec 27
Mar 24-27Mar 30Jun 23-26Jun 29Sep 22-25Sep 28Dec 22-25Dec 28
Mar 28-30Apr 4Jun 27-29Jul 5Sep 26-28Oct 3Dec 26-28Jan 3
Mar 31Apr 6Jun 30Jul 9Sep 29-30Oct 5Dec 29-31Jan 4
NOTE: This calendar reflects all federal holidays.