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About Tax Map

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 Pub. 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’re 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 below.
  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 above.
  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 isn't 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 3
Wagering tax.(p8)
File Form 730 and pay the tax on wagers accepted during November 2016.
.Heavy highway vehicle use tax.(p8)
File Form 2290 and pay the tax for vehicles first used in November 2016.
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 2016.
January 13
Regular method taxes.(p8)
Deposit the tax for the last 16 days of December 2016.
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 2016.
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 2016.
Wagering tax.(p8)
File Form 730 and pay the tax on wagers accepted during December 2016.
Heavy highway vehicle use tax.(p9)
File Form 2290 and pay the tax for vehicles first used in December 2016.
February 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 January.
February 14
Regular method taxes.(p9)
Deposit the tax for the last 16 days of January.
February 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 January.
February 28
Wagering tax.(p9)
File Form 730 and pay the tax on wagers accepted during January.
Heavy highway vehicle use tax.(p9)
File Form 2290 and pay the tax for vehicles first used in January.
March 1
Regular method taxes.(p9)
Deposit the tax for the first 15 days of February.
March 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 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 13 days of February.
March 29
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)

rule
The second quarter of a calendar year is made up of April, May, and June.
April 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 March.
April 14
Regular method taxes.(p9)
Deposit the tax for the last 16 days of March.
April 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 March.
April 28
Regular method taxes.(p9)
Deposit the tax for the first 15 days of April.
May 1
Form 720 taxes.(p9)
File Form 720 for the first quarter of 2017.
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 12
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 26
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.
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, 2017.
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 3
Occupational excise taxes.(p9)
File Form 11-C to register and pay the annual tax if you’re in the business of accepting wagers.
July 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 June.
July 14
Regular method taxes.(p9)
Deposit the tax for the last 15 days of June.
July 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 June.
July 28
Regular method taxes.(p10)
Deposit the tax for the first 15 days of July.
July 31
Form 720 taxes.(p10)
File Form 720 for the second quarter of 2017.
Wagering tax.(p10)
File Form 730 and pay the tax on wagers accepted during June.
Heavy highway vehicle use tax.(p10)
File Form 2290 and pay the tax for vehicles first used in June.
August 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 July.
August 14
Regular method taxes.(p10)
Deposit the tax for the last 16 days of July.
August 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 July.
August 29
Regular method taxes.(p10)
Deposit the tax for the first 15 days of August.
August 31
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 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 August.
September 14
Regular method taxes.(p10)
Deposit the tax for the last 16 days of August.
September 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 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.
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 2
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 12
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 13
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 27
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 2017.
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 28
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.
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 28
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.
taxmap/pubs/p509-002.htm#en_us_publink100036338

Table 2. Due Dates for Electronic Funds Transfer of Taxes for 2017 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 1–4Apr 7Jul 1–4Jul 7Oct 1–3Oct 6
Jan 4–6Jan 11Apr 5–7Apr 12Jul 5–7Jul 12Oct 4–6Oct 12
Jan 7–10Jan 13Apr 8–11Apr 14Jul 8–11Jul 14Oct 7–10Oct 13
Jan 11–13Jan 19Apr 12–14Apr 20Jul 12–14Jul 19Oct 11–13Oct 18
Jan 14–17Jan 23Apr 15–18Apr 21Jul 15–18Jul 21Oct 14–17Oct 20
Jan 18–20Jan 25Apr 19–21Apr 26Jul 19–21Jul 26Oct 18–20Oct 25
Jan 21–24Jan 27Apr 22–25Apr 28Jul 22–25Jul 28Oct 21–24Oct 27
Jan 25–27Feb 1Apr 26–28May 3Jul 26–28Aug 2Oct 25–27Nov 1
Jan 28–31Feb 3Apr 29–May 2May 5Jul 29–Aug 1Aug 4Oct 28–31Nov 3
Feb 1–3Feb 8May 3–5May 10Aug 2–4Aug 9Nov 1–3Nov 8
Feb 4–7Feb 10May 6–9May 12Aug 5–8Aug 11Nov 4–7Nov 13
Feb 8–10Feb 15May 10–12May 17Aug 9–11Aug 16Nov 8–10Nov 15
Feb 11–14Feb 17May 13–16May 19Aug 12–15Aug 18Nov 11–14Nov 17
Feb 15–17Feb 23May 17–19May 24Aug 16–18Aug 23Nov 15–17Nov 22
Feb 18–21Feb 24May 20–23May 26Aug 19–22Aug 25Nov 18–21Nov 27
Feb 22–24Mar 1May 24–26Jun 1Aug 23–25Aug 30Nov 22–24Nov 29
Feb 25–28Mar 3May 27–30Jun 2Aug 26–29Sep 1Nov 25–28Dec 1
Mar 1–3Mar 8May 31–Jun 2Jun 7Aug 30–Sep 1Sep 7Nov 29–Dec 1Dec 6
Mar 4–7Mar 10Jun 3–6Jun 9Sep 2–5Sep 8Dec 2–5Dec 8
Mar 8–10Mar 15Jun 7–9Jun 14Sep 6–8Sep 13Dec 6–8Dec 13
Mar 11–14Mar 17Jun 10–13Jun 16Sep 9–12Sep 15Dec 9–12Dec 15
Mar 15–17Mar 22Jun 14–16Jun 21Sep 13–15Sep 20Dec 13–15Dec 20
Mar 18–21Mar 24Jun 17–20Jun 23Sep 16–19Sep 22Dec 16–19Dec 22
Mar 22–24Mar 29Jun 21–23Jun 28Sep 20–22Sep 27Dec 20–22Dec 28
Mar 25–28Mar 31Jun 24–27Jun 30Sep 23–26Sep 29Dec 23–26Dec 29
Mar 29–31Apr 5Jun 28–30Jul 6Sep 27–29Oct 4Dec 27–29Jan 4
    Sep 30Oct 6Dec 30–31Jan 5
Note: This calendar reflects all legal holidays.