Publication 509
taxmap/pubs/p509-002.htm#en_us_publink100034368This 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_publink100034369The 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:
- Communications and air transportation taxes,
- Fuel taxes,
- Retail tax,
- Ship passenger tax, and
- 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.
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_publink100034371Generally, 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 of these provisions.
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_publink100034373The 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
File Form 720 for the fourth quarter of 2012.
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
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.
The second quarter of a calendar year is made up of April, May, and
June.
April 1
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
File Form 720 for the first quarter of 2013.
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
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.
The third quarter of a calendar year is made up of July, August, and
September.
July 1
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
File Form 720 for the second quarter of 2013.
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.
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.
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.
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
File Form 720 for the third quarter of 2013.
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
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
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#f15013x02Table 2.
Due Dates for Electronic Funds Transfer of Taxes for 2013 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 | Jan 4 | Apr 1-2 | Apr 5 | Jul 1–2 | Jul 8 | Oct 1 | Oct 4 |
| Jan 2–4 | Jan 9 | Apr 3–5 | Apr 10 | Jul 3–5 | Jul 10 | Oct 2–4 | Oct 9 |
| Jan 5–8 | Jan 11 | Apr 6–9 | Apr 12 | Jul 6–9 | Jul 12 | Oct 5–8 | Oct 11 |
| Jan 9–11 | Jan 16 | Apr 10–12 | Apr 18 | Jul 10–12 | Jul 17 | Oct 9–11 | Oct 17 |
| Jan 12–15 | Jan 18 | Apr 13–16 | Apr 19 | Jul 13–16 | Jul 19 | Oct 12–15 | Oct 18 |
| Jan 16–18 | Jan 24 | Apr 17–19 | Apr 24 | Jul 17–19 | Jul 24 | Oct 16–18 | Oct 23 |
| Jan 19–22 | Jan 25 | Apr 20–23 | Apr 26 | Jul 20–23 | Jul 26 | Oct 19–22 | Oct 25 |
| Jan 23–25 | Jan 30 | Apr 24–26 | May 1 | Jul 24–26 | Jul 31 | Oct 23–25 | Oct 30 |
| Jan 26–29 | Feb 1 | Apr 27–30 | May 3 | Jul 27–30 | Aug 2 | Oct 26–29 | Nov 1 |
| Jan 30–Feb 1 | Feb 6 | May1–3 | May 8 | Jul 31–Aug 2 | Aug 7 | Oct 30–Nov 1 | Nov 6 |
| Feb 2–5 | Feb 8 | May 4–7 | May 10 | Aug 3–6 | Aug 9 | Nov 2–5 | Nov 8 |
| Feb 6–8 | Feb 13 | May 8–10 | May 15 | Aug 7–9 | Aug 14 | Nov 6–8 | Nov 14 |
| Feb 9–12 | Feb 15 | May 11–14 | May 17 | Aug 10–13 | Aug 16 | Nov 9–12 | Nov 15 |
| Feb 13–15 | Feb 21 | May 15–17 | May 22 | Aug 14–16 | Aug 21 | Nov 13–15 | Nov 20 |
| Feb 16–19 | Feb 22 | May 18–21 | May 24 | Aug 17–20 | Aug 23 | Nov 16–19 | Nov 22 |
| Feb 20–22 | Feb 27 | May 22–24 | May 30 | Aug 21–23 | Aug 28 | Nov 20–22 | Nov 27 |
| Feb 23–26 | Mar 1 | May 25–28 | May 31 | Aug 24–27 | Aug 30 | Nov 23–26 | Dec 2 |
| Feb 27–Mar 1 | Mar 6 | May 29–31 | Jun 5 | Aug 28–30 | Sep 5 | Nov 27–29 | Dec 4 |
| Mar 2–5 | Mar 8 | Jun 1–4 | Jun 7 | Aug 31–Sep 3 | Sep 6 | Nov 30–Dec 3 | Dec 6 |
| Mar 6–8 | Mar 13 | Jun 5–7 | Jun 12 | Sep 4–6 | Sep 11 | Dec 4–6 | Dec 11 |
| Mar 9–12 | Mar 15 | Jun 8–11 | Jun 14 | Sep 7–10 | Sep 13 | Dec 7–10 | Dec 13 |
| Mar 13–15 | Mar 20 | Jun 12–14 | Jun 19 | Sep 11–13 | Sep 18 | Dec 11–13 | Dec 18 |
| Mar 16–19 | Mar 22 | Jun 15–18 | Jun 21 | Sep 14–17 | Sep 20 | Dec 14–17 | Dec 20 |
| Mar 20–22 | Mar 27 | Jun 19–21 | Jun 26 | Sep 18–20 | Sep 25 | Dec 18–20 | Dec 26 |
| Mar 23–26 | Mar 29 | Jun 22–25 | Jun 28 | Sep 21–24 | Sep 27 | Dec 21–24 | Dec 30 |
| Mar 27–29 | Apr 3 | Jun 26–28 | Jul 3 | Sep 25–27 | Oct 2 | Dec 25–27 | Jan 2 |
| Mar 30–31 | Apr 5 | Jun 29–30 | Jul 8 | Sep 28–30 | Oct 4 | Dec 28–31 | Jan 6 |
| NOTE: This calendar reflects all legal holidays. |
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