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.
The 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 the following.
- Communications and air transportation taxes.
- Fuel taxes.
- Retail tax.
- Ship passenger tax.
- 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.
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.
- 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.
The excise tax calendar has been adjusted for all 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.
The first quarter of a calendar year is made up of January, February, and March.
January 10
taxmap/pubs/p509-002.htm#TXMP36cb8f0d
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 2007.
January 14
taxmap/pubs/p509-002.htm#TXMP045c0373
Regular method taxes.(p8) Deposit the tax for the last 16 days of December 2007.
January 25
taxmap/pubs/p509-002.htm#TXMP6135df77
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 2007.
January 29
taxmap/pubs/p509-002.htm#TXMP53c8cf8f
Regular method taxes.(p8) Deposit the tax for the first 15 days of January.
January 31
taxmap/pubs/p509-002.htm#TXMP1394c584
Form 720 taxes.(p8) File Form 720 for the fourth quarter of 2007.
taxmap/pubs/p509-002.htm#TXMP4d13797d
Wagering tax.(p8) File Form 730 and pay the tax on wagers accepted during December 2007.
taxmap/pubs/p509-002.htm#TXMP415251e3
Heavy highway vehicle use tax.(p8) File Form 2290 and pay the tax for vehicles first used in December 2007.
February 12
taxmap/pubs/p509-002.htm#TXMP4d9dd9ec
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
taxmap/pubs/p509-002.htm#TXMP171dba49
Regular method taxes.(p8) Deposit the tax for the last 16 days of January.
February 27
taxmap/pubs/p509-002.htm#TXMP43f9b7db
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
taxmap/pubs/p509-002.htm#TXMP63c297c6
Wagering tax.(p8) File Form 730 and pay the tax on wagers accepted during January.
taxmap/pubs/p509-002.htm#TXMP61c0ff96
Heavy highway vehicle use tax.(p8) File Form 2290 and pay the tax for vehicles first used in January.
taxmap/pubs/p509-002.htm#TXMP403d2145
Regular method taxes.(p8) Deposit the tax for the first 15 days of February.
March 12
taxmap/pubs/p509-002.htm#TXMP7dfbe186
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
taxmap/pubs/p509-002.htm#TXMP46ca9546
Regular method taxes.(p8) Deposit the tax for the last 14 days of February.
March 26
taxmap/pubs/p509-002.htm#TXMP589f8321
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 28
taxmap/pubs/p509-002.htm#TXMP41ebd379
Regular method taxes.(p8) Deposit the tax for the first 15 days of March.
March 31
taxmap/pubs/p509-002.htm#TXMP5efc4cfb
Wagering tax.(p8) File Form 730 and pay the tax on wagers accepted during February.
taxmap/pubs/p509-002.htm#TXMP35951f67
Heavy highway vehicle use tax.(p8) File Form 2290 and pay the tax for vehicles first used in February.
The second quarter of a calendar year is made up of April, May, and June.
April 10
taxmap/pubs/p509-002.htm#TXMP31153f88
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 14
taxmap/pubs/p509-002.htm#TXMP5c631895
Regular method taxes.(p9) Deposit the tax for the last 16 days of March.
April 25
taxmap/pubs/p509-002.htm#TXMP384cb021
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
taxmap/pubs/p509-002.htm#TXMP20515ef4
Regular method taxes.(p9) Deposit the tax for the first 15 days of April.
April 30
taxmap/pubs/p509-002.htm#TXMP3611859e
Form 720 taxes.(p9) File Form 720 for the first quarter of 2008.
taxmap/pubs/p509-002.htm#TXMP6f4e1221
Wagering tax.(p9) File Form 730 and pay the tax on wagers accepted during March.
taxmap/pubs/p509-002.htm#TXMP2cf1a4f6
Heavy highway vehicle use tax.(p9) File Form 2290 and pay the tax for vehicles first used in March.
May 12
taxmap/pubs/p509-002.htm#TXMP493cd9d5
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
taxmap/pubs/p509-002.htm#TXMP361292fc
Regular method taxes.(p9) Deposit the tax for the last 15 days of April.
May 28
taxmap/pubs/p509-002.htm#TXMP523d3a4a
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
taxmap/pubs/p509-002.htm#TXMP16b60473
Regular method taxes.(p9) Deposit the tax for the first 15 days of May.
June 2
taxmap/pubs/p509-002.htm#TXMP2cf72cbc
Wagering tax.(p9) File Form 730 and pay the tax on wagers accepted during April.
taxmap/pubs/p509-002.htm#TXMP6f489a6d
Heavy highway vehicle use tax.(p9) File Form 2290 and pay the tax for vehicles first used in April.
June 11
taxmap/pubs/p509-002.htm#TXMP5ddc014d
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
taxmap/pubs/p509-002.htm#TXMP63021bfc
Regular method taxes.(p9) Deposit the tax for the last 16 days of May.
June 25
taxmap/pubs/p509-002.htm#TXMP02b913f8
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
taxmap/pubs/p509-002.htm#TXMP5f8eb4dd
Regular method taxes.(p9) Deposit the tax for the first 15 days of June.
June 30
taxmap/pubs/p509-002.htm#TXMP5a436a17
Wagering tax.(p9) File Form 730 and pay the tax on wagers accepted during May.
taxmap/pubs/p509-002.htm#TXMP49407727
Heavy highway vehicle use tax.(p9) File Form 2290 and pay the tax for vehicles first used in May.
taxmap/pubs/p509-002.htm#TXMP5513492f
Floor stocks tax for ozone-depleting chemicals (IRS No. 20).(p9) Deposit the tax for January 1, 2008.
The third quarter of a calendar year is made up of July, August, and September.
July 1
taxmap/pubs/p509-002.htm#TXMP40b25df1
Occupational excise taxes.(p9) File Form 11-C to register and pay the annual tax if you are in the business of taking wagers.
July 10
taxmap/pubs/p509-002.htm#TXMP3ba11c69
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
taxmap/pubs/p509-002.htm#TXMP7fe78e25
Regular method taxes.(p9) Deposit the tax for the last 15 days of June.
July 25
taxmap/pubs/p509-002.htm#TXMP348d8b1b
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
taxmap/pubs/p509-002.htm#TXMP4582c210
Regular method taxes.(p9) Deposit the tax for the first 15 days of July.
July 31
taxmap/pubs/p509-002.htm#TXMP7e7aa851
Form 720 taxes.(p9) File Form 720 for the second quarter of 2008.
taxmap/pubs/p509-002.htm#TXMP4fe7c418
Wagering tax.(p9) File Form 730 and pay the tax on wagers accepted during June.
taxmap/pubs/p509-002.htm#TXMP692df7a7
Heavy highway vehicle use tax.(p9) File Form 2290 and pay the tax for vehicles first used in June.
August 12
taxmap/pubs/p509-002.htm#TXMP21ad6aa6
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
taxmap/pubs/p509-002.htm#TXMP74969291
Regular method taxes.(p9) Deposit the tax for the last 16 days of July.
August 27
taxmap/pubs/p509-002.htm#TXMP3ffc97af
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
taxmap/pubs/p509-002.htm#TXMP4d6ecfc3
Regular method taxes.(p9) Deposit the tax for the first 15 days of August.
September 2
taxmap/pubs/p509-002.htm#TXMP7321816a
Heavy highway vehicle use tax.(p9) File Form 2290 and pay the tax for vehicles first used in July.
taxmap/pubs/p509-002.htm#TXMP55ebb2db
Wagering tax.(p9) File Form 730 and pay the tax on wagers accepted during July.
September 10
taxmap/pubs/p509-002.htm#TXMP4d08c835
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 12
taxmap/pubs/p509-002.htm#TXMP5c5f2596
Regular method taxes.(p9) Deposit the tax for the last 16 days of August.
September 25
taxmap/pubs/p509-002.htm#TXMP3532a2b1
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 29
taxmap/pubs/p509-002.htm#TXMP3250f6e0
Regular method taxes.(p9) Deposit the tax for the first 15 days of September.
taxmap/pubs/p509-002.htm#TXMP05915e44
Regular method taxes (special September deposit rule).(p9) Deposit the tax for the period beginning September 16 and ending September 25. If required to make deposits using EFTPS, deposit the tax for the period beginning September 16 and ending September 26.
taxmap/pubs/p509-002.htm#TXMP46d3f962
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 10. If required to make deposits using EFTPS, deposit the tax included in amounts billed or tickets sold during the period beginning on September 1 and ending September 11.
September 30
taxmap/pubs/p509-002.htm#TXMP3cfbcbac
Wagering tax.(p10) File Form 730 and pay the tax on wagers accepted during August.
taxmap/pubs/p509-002.htm#TXMP47dffdf1
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
taxmap/pubs/p509-002.htm#TXMP29c2b9dc
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 11 (September 12 if required to make deposits using EFTPS) and ending September 15.
October 14
taxmap/pubs/p509-002.htm#TXMP1d408fdb
Regular method taxes (special September deposit rule).(p10) Deposit the tax for the last 5 days (4 days if required to make deposits using EFTPS) of September.
October 27
taxmap/pubs/p509-002.htm#TXMP795e70bd
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
taxmap/pubs/p509-002.htm#TXMP0985764b
Regular method taxes.(p10) Deposit the tax for the first 15 days in October.
October 31
taxmap/pubs/p509-002.htm#TXMP21fff903
Form 720 taxes.(p10) File Form 720 for the third quarter of 2008.
taxmap/pubs/p509-002.htm#TXMP6ea05b0f
Wagering tax.(p10) File Form 730 and pay the tax on wagers accepted during September.
taxmap/pubs/p509-002.htm#TXMP45d55ca5
Heavy highway vehicle use tax.(p10) File Form 2290 and pay the tax for vehicles first used in September.
November 13
taxmap/pubs/p509-002.htm#TXMP7d029c23
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
taxmap/pubs/p509-002.htm#TXMP331b6f66
Regular method taxes.(p10) Deposit the tax for the last 16 days of October.
November 26
taxmap/pubs/p509-002.htm#TXMP4c1ab046
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
taxmap/pubs/p509-002.htm#TXMP79185f15
Regular method taxes.(p10) Deposit the tax for the first 15 days of November.
December 1
taxmap/pubs/p509-002.htm#TXMP3fc8dcae
Wagering tax.(p10) File Form 730 and pay the tax on wagers accepted during October.
taxmap/pubs/p509-002.htm#TXMP660fb000
Heavy highway vehicle use tax.(p10) File Form 2290 and pay the tax for vehicles first used in October.
December 10
taxmap/pubs/p509-002.htm#TXMP6ffb7532
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
taxmap/pubs/p509-002.htm#TXMP6f50806f
Regular method taxes.(p10) Deposit the tax for the last 15 days of November.
December 26
taxmap/pubs/p509-002.htm#TXMP1f4a1f50
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
taxmap/pubs/p509-002.htm#TXMP48107a2c
Regular method taxes.(p10) Deposit the tax for the first 15 days of December.
December 31
taxmap/pubs/p509-002.htm#TXMP59b59ff7
Wagering tax.(p10) File Form 730 and pay the tax on wagers accepted during November.
taxmap/pubs/p509-002.htm#TXMP687d2994
Heavy highway vehicle use tax.(p10) File Form 2290 and pay the tax for vehicles first used in November.
taxmap/pubs/p509-002.htm#TXMP549daa20
(p10) taxmap/pubs/p509-002.htm#f15013x02
Table 2. Due Dates for Deposit of Taxes for 2008 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 | Apr 4 | Jul 1 | Jul 7 | Oct 1-3 | Oct 8 |
| Jan 2-4 | Jan 9 | Apr 2-4 | Apr 9 | Jul 2-4 | Jul 9 | Oct 4-7 | Oct 10 |
| Jan 5-8 | Jan 11 | Apr 5-8 | Apr 11 | Jul 5-8 | Jul 11 | Oct 8-10 | Oct 16 |
| Jan 9-11 | Jan 16 | Apr 9-11 | Apr 17 | Jul 9-11 | Jul 16 | Oct 11-14 | Oct 17 |
| Jan 12-15 | Jan 18 | Apr 12-15 | Apr 21 | Jul 12-15 | Jul 18 | Oct 15-17 | Oct 22 |
| Jan 16-18 | Jan 24 | Apr 16-18 | Apr 23 | Jul 16-18 | Jul 23 | Oct 18-21 | Oct 24 |
| Jan 19-22 | Jan 25 | Apr 19-22 | Apr 25 | Jul 19-22 | Jul 25 | Oct 22-24 | Oct 29 |
| Jan 23-25 | Jan 30 | Apr 23-25 | Apr 30 | Jul 23-25 | Jul 30 | Oct 25-28 | Oct 31 |
| Jan 26-29 | Feb 1 | Apr 26-29 | May 2 | Jul 26-29 | Aug 1 | Oct 29-31 | Nov 5 |
| Jan 30-Feb 1 | Feb 6 | Apr 30-May 2 | May 7 | Jul 30-Aug 1 | Aug 6 | Nov 1-4 | Nov 7 |
| Feb 2-5 | Feb 8 | May 3-6 | May 9 | Aug 2-5 | Aug 8 | Nov 5-7 | Nov 13 |
| Feb 6-8 | Feb 13 | May 7-9 | May 14 | Aug 6-8 | Aug 13 | Nov 8-11 | Nov 14 |
| Feb 9-12 | Feb 15 | May 10-13 | May 16 | Aug 9-12 | Aug 15 | Nov 12-14 | Nov 19 |
| Feb 13-15 | Feb 21 | May 14-16 | May 21 | Aug 13-15 | Aug 20 | Nov 15-18 | Nov 21 |
| Feb 16-19 | Feb 22 | May 17-20 | May 23 | Aug 16-19 | Aug 22 | Nov 19-21 | Nov 26 |
| Feb 20-22 | Feb 27 | May 21-23 | May 29 | Aug 20-22 | Aug 27 | Nov 22-25 | Dec 1 |
| Feb 23-26 | Feb 29 | May 24-27 | May 30 | Aug 23-26 | Aug 29 | Nov 26-28 | Dec 3 |
| Feb 27-29 | Mar 5 | May 28-30 | Jun 4 | Aug 27-29 | Sep 4 | Nov 29-Dec 2 | Dec 5 |
| Mar 1-4 | Mar 7 | May 31-Jun 3 | Jun 6 | Aug 30-Sep 2 | Sep 5 | Dec 3-5 | Dec 10 |
| Mar 5-7 | Mar 12 | Jun 4-6 | Jun 11 | Sep 3-5 | Sep 10 | Dec 6-9 | Dec 12 |
| Mar 8-11 | Mar 14 | Jun 7-10 | Jun 13 | Sep 6-9 | Sep 12 | Dec 10-12 | Dec 17 |
| Mar 12-14 | Mar 19 | Jun 11-13 | Jun 18 | Sep 10-12 | Sep 17 | Dec 13-16 | Dec 19 |
| Mar 15-18 | Mar 21 | Jun 14-17 | Jun 20 | Sep 13-16 | Sep 19 | Dec 17-19 | Dec 24 |
| Mar 19-21 | Mar 26 | Jun 18-20 | Jun 25 | Sep 17-19 | Sep 24 | Dec 20-23 | Dec 29 |
| Mar 22-25 | Mar 28 | Jun 21-24 | Jun 27 | Sep 20-23 | Sep 26 | Dec 24-26 | Dec 31 |
| Mar 26-28 | Apr 2 | Jun 25-27 | Jul 2 | Sep 24-26 | Oct 1 | Dec 27-30 | Jan 5 |
| Mar 29-31 | Apr 4 | Jun 28-30 | Jul 7 | Sep 27-30 | Oct 3 | Dec 31 | Jan 7 |
| NOTE: This calendar reflects all federal holidays. A state legal holiday delays a due date only if the IRS office where you are required to file is located in that state. |
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