This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Use this calendar with Publication 510, which covers the deposit rules and the types of excise taxes reported on Forms 11-C, 720, and 730.
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 12
Taxmap/pubs/p509-002.htm#TXMP600715c1
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 2004.
January 14
Taxmap/pubs/p509-002.htm#TXMP61a84b7b
Regular method taxes.Deposit the tax for the last 16 days of December 2004.
January 26
Taxmap/pubs/p509-002.htm#TXMP7fc2e7f5
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 2004.
January 28
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#TXMP50798650
Form 720 taxes.File Form 720 for the fourth quarter of 2004.
Taxmap/pubs/p509-002.htm#TXMP3f3903ba
Wagering tax.File Form 730 and pay the tax on wagers accepted during December 2004.
Taxmap/pubs/p509-002.htm#TXMP2d72b5d9
Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) for vehicles first used in December 2004.
February 10
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 25
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#TXMP6639318f
Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) 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 10
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 25
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.
March 31
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#TXMP4ca2b7a9
Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) for vehicles first used in February. Also, pay the installments for other vehicles, if applicable.
The second quarter of a calendar year is made up of April, May, and June.
April 12
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 14
Taxmap/pubs/p509-002.htm#TXMP05216a6b
Regular method taxes.Deposit the tax for the last 16 days of March.
April 27
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 29
Taxmap/pubs/p509-002.htm#TXMP2365d7cf
Regular method taxes.Deposit the tax for the first 15 days of April.
May 2
Taxmap/pubs/p509-002.htm#TXMP3c363658
Form 720 taxes.File Form 720 for the first quarter of 2005.
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#TXMP3bf236d2
Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) for vehicles first used in March.
May 11
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 13
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 27
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 10
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.
June 30
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#TXMP0b6bfec2
Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in May. Also, pay the installments for other vehicles, if applicable.
Taxmap/pubs/p509-002.htm#TXMP5513492f
Floor stocks tax for ozone-depleting chemicals (IRS No. 20).Deposit the tax for January 1, 2005.
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.File Form 11-C to register and pay the annual tax if you are in the business of taking wagers.
July 12
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 14
Taxmap/pubs/p509-002.htm#TXMP2fdc1328
Regular method taxes.Deposit the tax for the last 15 days of June.
July 27
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 29
Taxmap/pubs/p509-002.htm#TXMP671503e2
Regular method taxes.Deposit the tax for the first 15 days of July.
August 1
Taxmap/pubs/p509-002.htm#TXMP44f56fef
Form 720 taxes.File Form 720 for the second quarter of 2005.
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 12
Taxmap/pubs/p509-002.htm#TXMP46decab5
Regular method taxes.Deposit the tax for the last 16 days of July.
August 25
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 27
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#TXMP6ad8ba35
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, see
September 29.Taxmap/pubs/p509-002.htm#TXMP5c97af19
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, see
September 29.September 29
Taxmap/pubs/p509-002.htm#TXMP69688ca0
Regular method taxes.Deposit the tax for the first 15 days of September.
Taxmap/pubs/p509-002.htm#TXMP2ff42815
Regular method taxes (special September deposit rule).If required to use EFTPS, deposit the tax for the period beginning September 16 and ending September 26. If not required to use EFTPS, see
September 28.Taxmap/pubs/p509-002.htm#TXMP6f64e926
Communications and air transportation taxes under the alternative method (special September deposit rule).If required to use EFTPS, deposit the tax included in amounts billed or tickets sold during the period beginning on September 1 and ending September 11. If not required to use EFTPS, see
September 28.
September 30
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.
The fourth quarter of a calendar year is made up of October, November, and December.
October 13
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 14
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 26
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 28
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#TXMP5b2861f8
Form 720 taxes.File Form 720 for the third quarter of 2005.
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 10
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 28
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#TXMP59311285
Heavy highway vehicle use tax.File Form 2290 and pay the tax (if required) 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 28
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 29
Taxmap/pubs/p509-002.htm#TXMP7c5502c0
Regular method taxes.Deposit the tax for the first 15 days of December.
Taxmap/pubs/p509-002.htm#TXMP549daa20
Taxmap/pubs/p509-002.htm#f15013x02
Table 2. Due Dates for Deposit of Taxes for 2005 Under 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 1-4 | Jan 7 | Apr 1 | Apr 6 | Jul 1 | Jul 7 | Oct 1-4 | Oct 7 |
| Jan 5-7 | Jan 12 | Apr 2-5 | Apr 8 | Jul 2-5 | Jul 8 | Oct 5-7 | Oct 13 |
| Jan 8-11 | Jan 14 | Apr 6-8 | Apr 13 | Jul 6-8 | Jul 13 | Oct 8-11 | Oct 14 |
| Jan 12-14 | Jan 21 | Apr 9-12 | Apr 15 | Jul 9-12 | Jul 15 | Oct 12-14 | Oct 19 |
| Jan 15-18 | Jan 24 | Apr 13-15 | Apr 20 | Jul 13-15 | Jul 20 | Oct 15-18 | Oct 21 |
| Jan 19-21 | Jan 26 | Apr 16-19 | Apr 22 | Jul 16-19 | Jul 22 | Oct 19-21 | Oct 26 |
| Jan 22-25 | Jan 28 | Apr 20-22 | Apr 27 | Jul 20-22 | Jul 27 | Oct 22-25 | Oct 28 |
| Jan 26-28 | Feb 2 | Apr 23-26 | Apr 29 | Jul 23-26 | Jul 29 | Oct 26-28 | Nov 2 |
| Jan 29-Feb 1 | Feb 4 | Apr 27-29 | May 4 | Jul 27-29 | Aug 3 | Oct 29-Nov 1 | Nov 4 |
| Feb 2-4 | Feb 9 | Apr 30-May 3 | May 6 | Jul 30-Aug 2 | Aug 5 | Nov 2-4 | Nov 9 |
| Feb 5-8 | Feb 11 | May 4-6 | May 11 | Aug 3-5 | Aug 10 | Nov 5-8 | Nov 14 |
| Feb 9-11 | Feb 16 | May 7-10 | May 13 | Aug 6-9 | Aug 12 | Nov 9-11 | Nov 16 |
| Feb 12-15 | Feb 18 | May 11-13 | May 18 | Aug 10-12 | Aug 17 | Nov 12-15 | Nov 18 |
| Feb 16-18 | Feb 24 | May 14-17 | May 20 | Aug 13-16 | Aug 19 | Nov 16-18 | Nov 23 |
| Feb 19-22 | Feb 25 | May 18-20 | May 25 | Aug 17-19 | Aug 24 | Nov 19-22 | Nov 28 |
| Feb 23-25 | Mar 2 | May 21-24 | May 27 | Aug 20-23 | Aug 26 | Nov 23-25 | Nov 30 |
| Feb 26-Mar 1 | Mar 4 | May 25-27 | Jun 2 | Aug 24-26 | Aug 31 | Nov 26-29 | Dec 2 |
| Mar 2-4 | Mar 9 | May 28-31 | Jun 3 | Aug 27-30 | Sep 2 | Nov 30-Dec 2 | Dec 7 |
| Mar 5-8 | Mar 11 | Jun 1-3 | Jun 8 | Aug 31-Sep 2 | Sep 8 | Dec 3-6 | Dec 9 |
| Mar 9-11 | Mar 16 | Jun 4-7 | Jun 10 | Sep 3-6 | Sep 9 | Dec 7-9 | Dec 14 |
| Mar 12-15 | Mar 18 | Jun 8-10 | Jun 15 | Sep 7-9 | Sep14 | Dec 10-13 | Dec 16 |
| Mar 16-18 | Mar 23 | Jun 11-14 | Jun 17 | Sep 10-13 | Sep 16 | Dec 14-16 | Dec 21 |
| Mar 19-22 | Mar 25 | Jun 15-17 | Jun 22 | Sep 14-16 | Sep 21 | Dec 17-20 | Dec 23 |
| Mar 23-25 | Mar 30 | Jun 18-21 | Jun 24 | Sep 17-20 | Sep 23 | Dec 21-23 | Dec 29 |
| Mar 26-29 | Apr 1 | Jun 22-24 | Jun 29 | Sep 21-23 | Sep 28 | Dec 24-27 | Dec 30 |
| Mar 30-31 | Apr 6 | Jun 25-28 | Jul 1 | Sep 24-27 | Sep 30 | Dec 28-30 | Jan 5 |
| | | Jun 29-30 | Jul 7 | Sep 28-30 | Oct 5 | Dec 31 | Jan 6 |
| 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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