This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Use this calendar with Publication 510. Also see the instructions for Forms 11C, 720, 730, and 2290 for more information. References to Form 2290 also apply to Form 2290(SP).
Forms you may need - The following is a list and description of the excise tax forms you may need.
- Form 11C, 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 11C 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.
- 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:
- Communications and air transportation taxes,
- Fuel taxes,
- Retail tax,
- Ship passenger tax, and
- 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 11C above.
- 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 partialyear tax on taxable vehicles that you put into use in a month after July. For more information, see the Instructions for Form 2290.
Fiscal-year taxpayers - The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year.
Adjustments for Saturday, Sunday, or legal holidays - 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.
- 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 isn't 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. For more information, see the Instructions for Form 720.
The Excise Tax Calendar has been adjusted for all these provisions.
Regular method taxes - These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required.
Excise Federal Tax Calendar: