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IRS.gov Website
Current Year Tax Map
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. Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. References to Form 2290 also apply to Form 2290(SP).
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:
    1. Communications and air transportation taxes,
    2. Fuel taxes,
    3. Retail tax,
    4. Ship passenger tax, and
    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 of 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 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 December 2012.
January 14
Regular method taxes.(p8)
Deposit the tax for the last 16 days of December 2012.
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 2012.
January 29
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 2012.
Wagering tax.(p8)
File Form 730 and pay the tax on wagers accepted during
December 2012.
Heavy highway vehicle use tax.(p8)
File Form 2290 and pay the tax for vehicles first used in December 2012.
February 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 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 28
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.
March 1
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.(p9)
Deposit the tax for the last 13 days of February.
March 27
Communications and air transportation taxes under the alternative method.(p9)
Deposit the tax included in amounts billed or tickets sold during the last 14 days of February.
March 29
Regular method taxes.(p9)
Deposit the tax for the first 15 days of March.
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 1
Wagering tax.(p9)
File Form 730 and pay the tax on wagers accepted during February.
Heavy highway vehicle use tax.(p9)
File Form 2290 and pay the tax for vehicles first used in February.
April 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 March.
April 12
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 29
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 2013.
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 28
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 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 May.
June 28
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 1
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, 2013.
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 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 June.
July 12
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 29
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 2013.
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 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 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.
September 3
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 11
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 August.
September 13
Regular method taxes.(p10)
Deposit the tax for the last 16 days of August.
September 25
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 27
Regular method taxes.(p10)
Deposit the tax for the first 15 days of September.
September 30
Regular method taxes (special September deposit rule).(p10)
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).(p10)
Deposit the tax included in amounts billed or tickets sold during the period beginning September 1 and ending September 11.
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.
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 10
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 11
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 2013.
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.
December 2
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.
December 11
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 13
Regular method taxes.(p10)
Deposit the tax for the last 15 days of November.
December 26
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 27
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.
taxmap/pubs/p509-002.htm#f15013x02

Table 2. Due Dates for Electronic Funds Transfer of Taxes for 2013 Under the Semiweekly Rule

First Quarter:Second Quarter:Third Quarter:Fourth Quarter:
Payroll DateDue DatePayroll DateDue DatePayroll DateDue DatePayroll DateDue Date
Jan 1Jan 4Apr 1-2Apr 5Jul 1–2Jul 8Oct 1Oct 4
Jan 2–4Jan 9Apr 3–5Apr 10Jul 3–5Jul 10Oct 2–4Oct 9
Jan 5–8Jan 11Apr 6–9Apr 12Jul 6–9Jul 12Oct 5–8Oct 11
Jan 9–11Jan 16Apr 10–12Apr 18Jul 10–12Jul 17Oct 9–11Oct 17
Jan 12–15Jan 18Apr 13–16Apr 19Jul 13–16Jul 19Oct 12–15Oct 18
Jan 16–18Jan 24Apr 17–19Apr 24Jul 17–19Jul 24Oct 16–18Oct 23
Jan 19–22Jan 25Apr 20–23Apr 26Jul 20–23Jul 26Oct 19–22Oct 25
Jan 23–25Jan 30Apr 24–26May 1Jul 24–26Jul 31Oct 23–25Oct 30
Jan 26–29Feb 1Apr 27–30May 3Jul 27–30Aug 2Oct 26–29Nov 1
Jan 30–Feb 1Feb 6May1–3May 8Jul 31–Aug 2Aug 7Oct 30–Nov 1Nov 6
Feb 2–5Feb 8May 4–7May 10Aug 3–6Aug 9Nov 2–5Nov 8
Feb 6–8Feb 13May 8–10May 15Aug 7–9Aug 14Nov 6–8Nov 14
Feb 9–12Feb 15May 11–14May 17Aug 10–13Aug 16Nov 9–12Nov 15
Feb 13–15Feb 21May 15–17May 22Aug 14–16Aug 21Nov 13–15Nov 20
Feb 16–19Feb 22May 18–21May 24Aug 17–20Aug 23Nov 16–19Nov 22
Feb 20–22Feb 27May 22–24May 30Aug 21–23Aug 28Nov 20–22Nov 27
Feb 23–26Mar 1May 25–28May 31Aug 24–27Aug 30Nov 23–26Dec 2
Feb 27–Mar 1Mar 6May 29–31Jun 5Aug 28–30Sep 5Nov 27–29Dec 4
Mar 2–5Mar 8Jun 1–4Jun 7Aug 31–Sep 3Sep 6Nov 30–Dec 3Dec 6
Mar 6–8Mar 13Jun 5–7Jun 12Sep 4–6Sep 11Dec 4–6Dec 11
Mar 9–12Mar 15Jun 8–11Jun 14Sep 7–10Sep 13Dec 7–10Dec 13
Mar 13–15Mar 20Jun 12–14Jun 19Sep 11–13Sep 18Dec 11–13Dec 18
Mar 16–19Mar 22Jun 15–18Jun 21Sep 14–17Sep 20Dec 14–17Dec 20
Mar 20–22Mar 27Jun 19–21Jun 26Sep 18–20Sep 25Dec 18–20Dec 26
Mar 23–26Mar 29Jun 22–25Jun 28Sep 21–24Sep 27Dec 21–24Dec 30
Mar 27–29Apr 3Jun 26–28Jul 3Sep 25–27Oct 2Dec 25–27Jan 2
Mar 30–31Apr 5Jun 29–30Jul 8Sep 28–30Oct 4Dec 28–31Jan 6
NOTE: This calendar reflects all legal holidays.