1st Quarter 2024 |
The first quarter of a calendar year is made up of January, February, and March. |
January 2: |
Wagering tax. File Form 730 and pay the tax on wagers accepted during November 2023. |
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in November 2023. |
January 10: |
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 2023. |
January 12: |
Regular method taxes. Deposit the tax for the last 16 days of December 2023. |
January 25: |
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 2023. |
January 29: |
Regular method taxes. Deposit the tax for the first 15 days of January. |
January 31: |
Form 720 taxes. File Form 720 for the fourth quarter of 2023. |
Wagering tax. File Form 730 and pay the tax on wagers accepted during December 2023. |
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in December 2023. |
February 12: |
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: |
Regular method taxes. Deposit the tax
for the last 16 days of January. |
February 27: |
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 29: |
Wagering tax. File Form 730 and pay the
tax on wagers accepted during January. |
Heavy highway vehicle use tax. File
Form 2290 and pay the tax for vehicles first
used in January. |
Regular method taxes. Deposit the tax
for the first 15 days of February. |
March 12: |
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: |
Regular method taxes. Deposit the tax
for the last 14 days of February. |
March 27: |
Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or
tickets sold during the last 14 days of February. |
March 29: |
Regular method taxes. Deposit the tax
for the first 15 days of March. |
2nd Quarter 2024 |
The second quarter of a calendar year is made up of April, May, and June. |
April 1: |
Wagering tax. File Form 730 and pay the
tax on wagers accepted during February. |
Heavy highway vehicle use tax. File
Form 2290 and pay the tax for vehicles first
used in February. |
April 10: |
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 12: |
Regular method taxes. Deposit the tax
for the last 16 days of March. |
April 25: |
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: |
Regular method taxes. Deposit the tax
for the first 15 days of April. |
April 30: |
Form 720 taxes. File Form 720 for the
first quarter of 2024. |
Wagering tax. File Form 730 and pay the
tax on wagers accepted during March. |
Heavy highway vehicle use tax. File
Form 2290 and pay the tax for vehicles first
used in March. |
May 10: |
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: |
Regular method taxes. Deposit the tax
for the last 15 days of April. |
May 28: |
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: |
Regular method taxes. Deposit the tax
for the first 15 days of May. |
May 31: |
Wagering tax. File Form 730 and pay the
tax on wagers accepted during April. |
Heavy highway vehicle use tax. File
Form 2290 and pay the tax for vehicles first
used in April. |
June 12: |
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: |
Regular method taxes. Deposit the tax
for the last 16 days of May. |
June 26: |
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 28: |
Regular method taxes. Deposit the tax
for the first 15 days of June. |
3rd Quarter 2024 |
The third quarter of a calendar year is made up of July, August, and September. |
July 1: |
Wagering tax. File Form 730 and pay the
tax on wagers accepted during May. |
Heavy highway vehicle use tax. File
Form 2290 and pay the tax for vehicles first
used in May. |
Floor stocks tax for ozone-depleting chemicals (IRS No. 20). Deposit the tax for
January 1, 2024. |
Occupational excise taxes. File Form
11-C to register and pay the annual tax if
you're in the business of accepting wagers. |
July 10: |
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 12: |
Regular method taxes. Deposit the tax
for the last 15 days of June. |
July 25: |
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: |
Regular method taxes. Deposit the tax
for the first 15 days of July. |
July 31: |
Form 720 taxes. File Form 720 for the
second quarter of 2024. |
Wagering tax. File Form 730 and pay the
tax on wagers accepted during June. |
Heavy highway vehicle use tax. File
Form 2290 and pay the tax for vehicles first
used in June. |
August 12: |
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: |
Regular method taxes. Deposit the tax
for the last 16 days of July. |
August 27: |
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: |
Regular method taxes. Deposit the tax
for the first 15 days of August. |
September 3: |
Heavy highway vehicle use tax. Form 2290 and pay the tax for vehicles first
used in July. |
Wagering tax. File Form 730 and pay the
tax on wagers accepted during July. |
September 11: |
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 13: |
Regular method taxes. Deposit the tax
for the last 16 days of August. |
September 25: |
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 27: |
Regular method taxes. Deposit the tax
for the first 15 days of September. |
September 30: |
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 11. |
Regular method taxes (special September
deposit rule). Deposit the tax for the
period beginning September 16 and ending
September 26. |
Wagering tax. File Form 730 and pay the
tax on wagers accepted during August. |
Heavy highway vehicle use tax. File
Form 2290 and pay the tax for vehicles first
used in August. |
4th Quarter 2024 |
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). Deposit
the tax included in amounts billed or tickets
sold during the period beginning September
12 and ending September 15. |
October 11: |
Regular method taxes (special September deposit rule). Deposit the tax for the
last 4 days of September. |
October 25: |
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: |
Regular method taxes. Deposit the tax
for the first 15 days in October. |
October 31: |
Form 720 taxes. File Form 720 for the
third quarter of 2024. |
Wagering tax. File Form 730 and pay the
tax on wagers accepted during September. |
Heavy highway vehicle use tax. File
Form 2290 and pay the tax for vehicles first
used in September. |
November 13: |
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: |
Regular method taxes. Deposit the tax
for the last 16 days of October. |
November 27: |
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: |
Regular method taxes. Deposit the tax
for the first 15 days of November. |
December 2: |
Wagering tax. File Form 730 and pay the
tax on wagers accepted during October. |
Heavy highway vehicle use tax. File
Form 2290 and pay the tax for vehicles first
used in October. |
December 11: |
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 13: |
Regular method taxes. Deposit the tax
for the last 15 days of November. |
December 26: |
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 27: |
Regular method taxes. Deposit the tax
for the first 15 days of December. |
December 31: |
Wagering tax. File Form 730 and pay the tax on wagers accepted during November. |
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in November. |