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.
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 2
taxmap/pubs/p509-002.htm#TXMP3f0b6443
Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in November 2006.
taxmap/pubs/p509-002.htm#TXMP63cab1d8
Wagering Tax.File Form 730 and pay the tax on wagers accepted during November.
January 10
taxmap/pubs/p509-002.htm#TXMP6383c1af
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the first 15 days of December 2006.
January 12
taxmap/pubs/p509-002.htm#TXMP622c9f15
Regular method taxes.Deposit the tax for the last 16 days of December 2006.
January 25
taxmap/pubs/p509-002.htm#TXMP7c46339b
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the last 16 days of December 2006.
January 29
taxmap/pubs/p509-002.htm#TXMP269291d2
Regular method taxes.Deposit the tax for the first 15 days of January.
January 31
taxmap/pubs/p509-002.htm#TXMP53fd523e
Form 720 taxes.File Form 720 for the fourth quarter of 2006.
taxmap/pubs/p509-002.htm#TXMP3cbdd7d4
Wagering tax.File Form 730 and pay the tax on wagers accepted during December 2006.
taxmap/pubs/p509-002.htm#TXMP231bd607
Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in December 2006.
February 12
taxmap/pubs/p509-002.htm#TXMP62fbb7aa
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the first 15 days of January.
February 14
taxmap/pubs/p509-002.htm#TXMP5b17464f
Regular method taxes.Deposit the tax for the last 16 days of January.
February 27
taxmap/pubs/p509-002.htm#TXMP39763e04
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the last 16 days of January.
February 28
taxmap/pubs/p509-002.htm#TXMP417e2217
Wagering tax.File Form 730 and pay the tax on wagers accepted during January.
taxmap/pubs/p509-002.htm#TXMP0b2e30e0
Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in January.
March 1
taxmap/pubs/p509-002.htm#TXMP7fcd0ac2
Regular method taxes.Deposit the tax for the first 15 days of February.
March 12
taxmap/pubs/p509-002.htm#TXMP6a5c24de
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the first 15 days of February.
March 14
taxmap/pubs/p509-002.htm#TXMP348ad1df
Regular method taxes.Deposit the tax for the last 13 days of February.
March 27
taxmap/pubs/p509-002.htm#TXMP70e3f7a5
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the last 13 days of February.
March 29
taxmap/pubs/p509-002.htm#TXMP44fb243d
Regular method taxes.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 2
taxmap/pubs/p509-002.htm#TXMP20509186
Wagering tax.File Form 730 and pay the tax on wagers accepted during February.
taxmap/pubs/p509-002.htm#TXMP67a7649c
Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in February.
April 11
taxmap/pubs/p509-002.htm#TXMP080b3eb8
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the first 15 days of March.
April 13
taxmap/pubs/p509-002.htm#TXMP05216a6b
Regular method taxes.Deposit the tax for the last 16 days of March.
April 25
taxmap/pubs/p509-002.htm#TXMP63d44eb6
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the last 16 days of March.
April 27
taxmap/pubs/p509-002.htm#TXMP2365d7cf
Regular method taxes.Deposit the tax for the first 15 days of April.
April 30
taxmap/pubs/p509-002.htm#TXMP3fb2e236
Form 720 taxes.File Form 720 for the first quarter of 2007.
taxmap/pubs/p509-002.htm#TXMP4963cd03
Wagering tax.File Form 730 and pay the tax on wagers accepted during March.
taxmap/pubs/p509-002.htm#TXMP0168cb4f
Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in March.
May 10
taxmap/pubs/p509-002.htm#TXMP6f95cd4a
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the first 15 days of April.
May 14
taxmap/pubs/p509-002.htm#TXMP3125c21d
Regular method taxes.Deposit the tax for the last 15 days of April.
May 25
taxmap/pubs/p509-002.htm#TXMP57d0e6c4
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the last 15 days of April.
May 29
taxmap/pubs/p509-002.htm#TXMP52424993
Regular method taxes.Deposit the tax for the first 15 days of May.
May 31
taxmap/pubs/p509-002.htm#TXMP2efd3ef1
Wagering tax.File Form 730 and pay the tax on wagers accepted during April.
taxmap/pubs/p509-002.htm#TXMP66f638bd
Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in April.
June 12
taxmap/pubs/p509-002.htm#TXMP51c8d290
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the first 15 days of May.
June 14
taxmap/pubs/p509-002.htm#TXMP2215d882
Regular method taxes.Deposit the tax for the last 16 days of May.
June 27
taxmap/pubs/p509-002.htm#TXMP1e6cd704
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the last 16 days of May.
June 29
taxmap/pubs/p509-002.htm#TXMP27df6e81
Regular method taxes.Deposit the tax for the first 15 days of June.
July 2
taxmap/pubs/p509-002.htm#TXMP21796b3c
Wagering tax.File Form 730 and pay the tax on wagers accepted during May.
taxmap/pubs/p509-002.htm#TXMP77aac54e
Heavy highway vehicle use tax.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).Deposit the tax for January 1, 2007.
The third quarter of a calendar year is made up of July, August, and September.
July 2
taxmap/pubs/p509-002.htm#TXMP40b25df1
Occupational excise taxes.File Form 11-C to register and pay the annual tax if you are in the business of taking wagers.
July 11
taxmap/pubs/p509-002.htm#TXMP412a4a60
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the first 15 days of June.
July 13
taxmap/pubs/p509-002.htm#TXMP2fdc1328
Regular method taxes.Deposit the tax for the last 15 days of June.
July 25
taxmap/pubs/p509-002.htm#TXMP2c568825
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the last 15 days of June.
July 27
taxmap/pubs/p509-002.htm#TXMP671503e2
Regular method taxes.Deposit the tax for the first 15 days of July.
July 31
taxmap/pubs/p509-002.htm#TXMP4771bb81
Form 720 taxes.File Form 720 for the second quarter of 2007.
taxmap/pubs/p509-002.htm#TXMP2da391f5
Wagering tax.File Form 730 and pay the tax on wagers accepted during June.
taxmap/pubs/p509-002.htm#TXMP6b6c69ac
Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in June.
August 10
taxmap/pubs/p509-002.htm#TXMP01e0273f
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the first 15 days of July.
August 14
taxmap/pubs/p509-002.htm#TXMP46decab5
Regular method taxes.Deposit the tax for the last 16 days of July.
August 27
taxmap/pubs/p509-002.htm#TXMP455451b6
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the last 16 days of July.
August 29
taxmap/pubs/p509-002.htm#TXMP4e8a8d62
Regular method taxes.Deposit the tax for the first 15 days of August.
August 31
taxmap/pubs/p509-002.htm#TXMP2ba604cd
Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in July.
taxmap/pubs/p509-002.htm#TXMP6d69fc94
Wagering tax.File Form 730 and pay the tax on wagers accepted during July.
September 12
taxmap/pubs/p509-002.htm#TXMP2cebf52b
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the first 15 days of August.
September 14
taxmap/pubs/p509-002.htm#TXMP333c5c11
Regular method taxes.Deposit the tax for the last 16 days of August.
September 26
taxmap/pubs/p509-002.htm#TXMP7fcc4694
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the last 16 days of August.
September 28
taxmap/pubs/p509-002.htm#TXMP69688ca0
Regular method taxes.Deposit the tax for the first 15 days of September.
taxmap/pubs/p509-002.htm#TXMP6a60b491
Regular method taxes (special September deposit rule).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#TXMP655abcbf
Communications and air transportation taxes under the alternative method (special September deposit rule).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.
The fourth quarter of a calendar year is made up of October, November, and December.
October 1
taxmap/pubs/p509-002.htm#TXMP7019f7dc
Wagering tax.File Form 730 and pay the tax on wagers accepted during August.
taxmap/pubs/p509-002.htm#TXMP0f3bf161
Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in August.
October 11
taxmap/pubs/p509-002.htm#TXMP46ce8537
Communications and air transportation taxes under the alternative method (special September deposit rule).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 12
taxmap/pubs/p509-002.htm#TXMP2d9d8231
Regular method taxes (special September deposit rule).Deposit the tax for the last 5 days (4 days if required to make deposits using EFTPS) of September.
October 25
taxmap/pubs/p509-002.htm#TXMP167673bc
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the last 15 days of September.
October 29
taxmap/pubs/p509-002.htm#TXMP63f970d3
Regular method taxes.Deposit the tax for the first 15 days in October.
October 31
taxmap/pubs/p509-002.htm#TXMP58acb59a
Form 720 taxes.File Form 720 for the third quarter of 2007.
taxmap/pubs/p509-002.htm#TXMP1886948e
Wagering tax.File Form 730 and pay the tax on wagers accepted during September.
taxmap/pubs/p509-002.htm#TXMP563a1fd4
Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in September.
November 13
taxmap/pubs/p509-002.htm#TXMP726e120e
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the first 15 days of October.
November 14
taxmap/pubs/p509-002.htm#TXMP4b82e3e9
Regular method taxes.Deposit the tax for the last 16 days of October.
November 27
taxmap/pubs/p509-002.htm#TXMP29e39ba4
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the last 16 days of October.
November 29
taxmap/pubs/p509-002.htm#TXMP35fdd828
Regular method taxes.Deposit the tax for the first 15 days of November.
November 30
taxmap/pubs/p509-002.htm#TXMP51eb87b1
Wagering tax.File Form 730 and pay the tax on wagers accepted during October.
taxmap/pubs/p509-002.htm#TXMP1bbb9578
Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in October.
December 12
taxmap/pubs/p509-002.htm#TXMP206cf638
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the first 15 days of November.
December 14
taxmap/pubs/p509-002.htm#TXMP05666110
Regular method taxes.Deposit the tax for the last 15 days of November.
December 27
taxmap/pubs/p509-002.htm#TXMP410f476c
Communications and air transportation taxes under the alternative method.Deposit the tax included in amounts billed or tickets sold during the last 15 days of November.
December 28
taxmap/pubs/p509-002.htm#TXMP7c5502c0
Regular method taxes.Deposit the tax for the first 15 days of December.
December 31
taxmap/pubs/p509-002.htm#TXMP6a604364
Wagering tax.File Form 730 and pay the tax on wagers accepted during November.
taxmap/pubs/p509-002.htm#TXMP2d97b67e
Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in November.
taxmap/pubs/p509-002.htm#TXMP549daa20
taxmap/pubs/p509-002.htm#f15013x02
Table 2. Due Dates for Deposit of Taxes for 2007 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 1-2 | Jan 5 | Apr 1-3 | Apr 6 | Jul 1-3 | Jul 9 | Oct 1-2 | Oct 5 |
| Jan 3-5 | Jan 10 | Apr 4-6 | Apr 11 | Jul 4-6 | Jul 11 | Oct 3-5 | Oct 11 |
| Jan 6-9 | Jan 12 | Apr 7-10 | Apr 13 | Jul 7-10 | Jul 13 | Oct 6-9 | Oct 12 |
| Jan 10-12 | Jan 18 | Apr 11-13 | Apr 18 | Jul 11-13 | Jul 18 | Oct 10-12 | Oct 17 |
| Jan 13-16 | Jan 19 | Apr 14-17 | Apr 20 | Jul 14-17 | Jul 20 | Oct 13-16 | Oct 19 |
| Jan 17-19 | Jan 24 | Apr 18-20 | Apr 25 | Jul 18-20 | Jul 25 | Oct 17-19 | Oct 24 |
| Jan 20-23 | Jan 26 | Apr 21-24 | Apr 27 | Jul 21-24 | Jul 27 | Oct 20-23 | Oct 26 |
| Jan 24-26 | Jan 31 | Apr 25-27 | May 2 | Jul 25-27 | Aug 1 | Oct 24-26 | Oct 31 |
| Jan 27-30 | Feb 2 | Apr 28-May 1 | May 4 | Jul 28-31 | Aug 3 | Oct 27-30 | Nov 2 |
| Jan 31–Feb 2 | Feb 7 | May 2-4 | May 9 | Aug 1-3 | Aug 8 | Oct 31-Nov 2 | Nov 7 |
| Feb 3-6 | Feb 9 | May 5-8 | May 11 | Aug 4-7 | Aug 10 | Nov 3-6 | Nov 9 |
| Feb 7-9 | Feb 14 | May 9-11 | May 16 | Aug 8-10 | Aug 15 | Nov 7-9 | Nov 15 |
| Feb 10-13 | Feb 16 | May 12-15 | May 18 | Aug 11-14 | Aug 17 | Nov 10-13 | Nov 16 |
| Feb 14-16 | Feb 22 | May 16-18 | May 23 | Aug 15-17 | Aug 22 | Nov 14-16 | Nov 21 |
| Feb 17-20 | Feb 23 | May 19-22 | May 25 | Aug 18-21 | Aug 24 | Nov 17-20 | Nov 26 |
| Feb 21-23 | Feb 28 | May 23-25 | May 31 | Aug 22-24 | Aug 29 | Nov 21-23 | Nov 28 |
| Feb 24-27 | Mar 2 | May 26-29 | Jun 1 | Aug 25-28 | Aug 31 | Nov 24-27 | Nov 30 |
| Feb 28-Mar 2 | Mar 7 | May 30-Jun 1 | Jun 6 | Aug 29-31 | Sep 6 | Nov 28-30 | Dec 5 |
| Mar 3-6 | Mar 9 | Jun 2-5 | Jun 8 | Sep 1-4 | Sep 7 | Dec 1-4 | Dec 7 |
| Mar 7-9 | Mar 14 | Jun 6-8 | Jun 13 | Sep 5-7 | Sep 12 | Dec 5-7 | Dec 12 |
| Mar 10-13 | Mar 16 | Jun 9-12 | Jun 15 | Sep 8-11 | Sep 14 | Dec 8-11 | Dec 14 |
| Mar 14-16 | Mar 21 | Jun 13-15 | Jun 20 | Sep 12-14 | Sep 19 | Dec 12-14 | Dec 19 |
| Mar 17-20 | Mar 23 | Jun 16-19 | Jun 22 | Sep 15-18 | Sep 21 | Dec 15-18 | Dec 21 |
| Mar 21-23 | Mar 28 | Jun 20-22 | Jun 27 | Sep 19-21 | Sep 26 | Dec 19-21 | Dec 27 |
| Mar 24-27 | Mar 30 | Jun 23-26 | Jun 29 | Sep 22-25 | Sep 28 | Dec 22-25 | Dec 28 |
| Mar 28-30 | Apr 4 | Jun 27-29 | Jul 5 | Sep 26-28 | Oct 3 | Dec 26-28 | Jan 3 |
| Mar 31 | Apr 6 | Jun 30 | Jul 9 | Sep 29-30 | Oct 5 | Dec 29-31 | Jan 4 |
| 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. |
Previous Page: Publication 509 - Tax Calendars - Employer's Tax Calendar
Next Page: Publication 509 - Tax Calendars - How To Get Tax Help
