| Publication 509 |
2001 Tax Year |
Excise Tax Calendar
This 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.
Forms you may need.
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 a tax (called 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.
- Luxury tax.
- Manufacturers taxes.
- Form 730, Monthly Tax on Wagering. 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, including information on installment payments, see the
instructions for Form 2290.
New regulations relating to the time for filing Form 720 and
depositing excise taxes went into effect for calendar quarters
beginning on or after October 1, 2001.
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, it is delayed until the next business day. 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 business day.
- 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.
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.
First Quarter
The first quarter of a calendar year is made up of January,
February, and March.
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.
January 14
Regular method taxes.
Deposit the tax for the last 16 days of December.
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.
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 2001.
Wagering tax.
File Form 730 and pay the tax on wagers accepted during December.
Heavy highway vehicle use tax.
File Form 2290 and pay the tax (or the first installment) for
vehicles first used in December.
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 28
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 (or the first installment) for
vehicles first used in January.
March 1
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 13 days of February.
March 27
Communications and air transportation tax under the
alternative method.
Deposit the tax included in amounts billed or tickets sold during
the last 13 days of February.
March 29
Regular method taxes.
Deposit the tax for the first 15 days of March.
Second Quarter
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 (or the first installment) for
vehicles first used in February. Also, pay the installments for other
vehicles, if applicable.
April 10
Communications and air transportation tax 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 tax 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 2002.
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 (or the first installment) 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.
Third Quarter
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.
Also, pay the installments for other vehicles, if applicable.
Floor stocks tax for ozone-depleting chemicals (IRS No. 20).
Deposit the tax for January 1, 2002.
Occupational excise taxes.
File Form 11-C to register and pay the annual tax if you are
in the business of taking 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 2002.
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.
File Form 2290 and pay the tax (or the first installment) 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.
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 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 10. If required
to make deposits using EFTPS, see September 30.
September 30
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 make deposits
using EFTPS, see September 27.
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 make deposits using EFTPS, see
September 27.
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 (or the first installment) for
vehicles first used in August.
Fourth Quarter
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.
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 11
Regular method taxes.
Deposit the tax for the last 5 days (4 days if required to make
deposits using EFTPS) 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 2002.
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 (or the first installment) 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 (or the first installment) 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 in November.
Heavy highway vehicle use tax.
File Form 2290 and pay the tax (or the first installment) for
vehicles first used in November. Also, pay the installments for other
vehicles, if applicable.
due dates for deposit of taxes for 2002 under semiweekly rule
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