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

Excise Tax Calendar(p8)

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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. 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)

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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)

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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)

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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. The Excise Tax Calendar has been adjusted for all of these provisions.
taxmap/pubs/p509-002.htm#en_us_publink100034372

Regular method taxes.(p8)

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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.
taxmap/pubs/p509-002.htm#en_us_publink100034373

First Quarter(p8)

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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 2013.
January 14
Regular method taxes.(p8)
Deposit the tax for the last 16 days of December 2013.
January 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 December 2013.
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 2013.
Wagering tax.(p8)
File Form 730 and pay the tax on wagers accepted during December 2013.
Heavy highway vehicle use tax.(p8)
File Form 2290 and pay the tax for vehicles first used in December 2013.
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 26
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.
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.(p9)
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 26
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 28
Regular method taxes.(p9)
Deposit the tax for the first 15 days of March.
March 31
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.
taxmap/pubs/p509-002.htm#en_us_publink100034393

Second Quarter(p9)

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The second quarter of a calendar year is made up of April, May, and June.
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 14
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 2014.
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 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 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.
June 2
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 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 May.
June 13
Regular method taxes.(p9)
Deposit the tax for the last 16 days of May.
June 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 May.
June 27
Regular method taxes.(p9)
Deposit the tax for the first 15 days of June.
June 30
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, 2014.
taxmap/pubs/p509-002.htm#en_us_publink100034414

Third Quarter(p9)

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The third quarter of a calendar year is made up of July, August, and September.
July 1
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 14
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 2014.
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.(p10)
Deposit the tax for the first 15 days of August.
September 2
Heavy highway vehicle use tax.(p10)
File Form 2290 and pay the tax for vehicles first used in July.
Wagering tax.(p10)
File Form 730 and pay the tax on wagers accepted during July.
September 10
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 12
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 29
Regular method taxes.(p10)
Deposit the tax for the first 15 days of September.
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.
September 30
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)

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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 14
Regular method taxes (special September deposit rule).(p10)
Deposit the tax for the last 4 days of September.
October 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 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 2014.
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 26
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 28
Regular method taxes.(p10)
Deposit the tax for the first 15 days of November.
December 1
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 10
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 12
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 29
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 2014 Under the Semiweekly Rule

First Quarter:Second Quarter:Third Quarter:Fourth Quarter:
Payroll DateDue DatePayroll DateDue DatePayroll DateDue DatePayroll DateDue Date
Jan 1–3Jan 8Apr 1Apr 4Jul 1Jul 7Oct 1–3Oct 8
Jan 4–7Jan 10Apr 2–4Apr 9Jul 2–4Jul 9Oct 4–7Oct 10
Jan 8–10Jan 15Apr 5–8Apr 11Jul 5–8Jul 11Oct 8–10Oct 16
Jan 11–14Jan 17Apr 9–11Apr 17Jul 9–11Jul 16Oct 11–14Oct 17
Jan 15–17Jan 23Apr 12–15Apr 21Jul 12–15Jul 18Oct 15–17Oct 22
Jan 18–21Jan 24Apr 16–18Apr 23Jul 16–18Jul 23Oct 18–21Oct 24
Jan 22–24Jan 29Apr 19–22Apr 25Jul 19–22Jul 25Oct 22–24Oct 29
Jan 25–28Jan 31Apr 23–25Apr 30Jul 23–25Jul 30Oct 25–28Oct 31
Jan 29–31Feb 5Apr 26–29May 2Jul 26–29Aug 1Oct 29–31Nov 5
Feb 1–4Feb 7Apr 30–May 2May 7Jul 30–Aug 1Aug 6Nov 1–4Nov 7
Feb 5–7Feb 12May 3–6May 9Aug 2–5Aug 8Nov 5–7Nov 13
Feb 8–11Feb 14May 7–9May 14Aug 6–8Aug 13Nov 8–11Nov 14
Feb 12–14Feb 20May 10–13May 16Aug 9–12Aug 15Nov 12–14Nov 19
Feb 15–18Feb 21May 14–16May 21Aug 13–15Aug 20Nov 15–18Nov 21
Feb 19–21Feb 26May 17–20May 23Aug 16–19Aug 22Nov 19–21Nov 26
Feb 22–25Feb 28May 21–23May 29Aug 20–22Aug 27Nov 22–25Dec 1
Feb 26–28Mar 5May 24–27May 30Aug 23–26Aug 29Nov 26–28Dec 3
Mar 1–4Mar 7May 28–30Jun 4Aug 27–29Sep 4Nov 29–Dec 2Dec 5
Mar 5–7Mar 12May 31–Jun 3Jun 6Aug 30–Sep 2Sep 5Dec 3–5Dec 10
Mar 8–11Mar 14Jun 4–6Jun 11Sep 3–5Sep 10Dec 6–9Dec 12
Mar 12–14Mar 19Jun 7–10Jun 13Sep 6–9Sep 12Dec 10–12Dec 17
Mar 15–18Mar 21Jun 11–13Jun 18Sep 10–12Sep 17Dec 13–16Dec 19
Mar 19–21Mar 26Jun 14–17Jun 20Sep 13–16Sep 19Dec 17–19Dec 24
Mar 22–25Mar 28Jun 18–20Jun 25Sep 17–19Sep 24Dec 20–23Dec 29
Mar 26–28Apr 2Jun 21–24Jun 27Sep 20–23Sep 26Dec 24–26Dec 31
Mar 29–31Apr 4Jun 25–27Jul 2Sep 24–26Oct 1Dec 27–30Jan 5
  Jun 28–30Jul 7Sep 27–30Oct 3Dec 31Jan 7
NOTE: This calendar reflects all legal holidays.
taxmap/pubs/p509-002.htm#en_us_publink1000306874

(p10)

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