A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for the following.

• Filing tax forms.
• Paying taxes.
• Taking other actions required by federal tax law.

What does the publication contain? The publication contains the following.

1. A section on how to use the tax calendars.
2. Three tax calendars:
1. General,
2. Employer's, and
3. Excise.
3. A table showing the semiweekly deposit due dates for 2002.

Who should use this publication? Primarily, employers need to use this publication. However, the general tax calendar has important due dates for all types of businesses and for individuals. Anyone who must pay excise taxes may need the excise tax calendar.

What are the advantages of using the tax calendar? The following are advantages of using the tax calendar.

• You do not have to figure the dates yourself.
• You can file timely and avoid penalties.
• You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays.
• You do not have to adjust the dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar.

Which calendar(s) should I use? To decide which calendar(s) to use, first look at the general tax calendar and highlight the dates that apply to you. Then, if you are an employer, use the Employer's Tax Calendar. If you must pay excise taxes, use the Excise Tax Calendar. Depending on your situation, you may need to use more than one calendar.

Table 1. Useful Publications

If You Are:	You May Need:
An employer	� Publication 15, Circular E, Employer's Tax Guide. � Publication 15-A, Employer's Supplemental Tax Guide. � Publication 15-B, Employer's Tax Guide to Fringe Benefits. � Publication 926, Household Employer's Tax Guide.
A farmer	� Publication 51, Circular A, Agricultural Employer's Tax Guide. � Publication 225, Farmer's Tax Guide.
An individual	� Publication 505, Tax Withholding and Estimated Tax.
Required to pay excise taxes	� Publication 510, Excise Taxes for 2002.

What is not in these calendars? The calendars do not cover the employment or excise tax deposit rules. You can find the deposit rules for employment taxes in Publication 15, Circular E, Employer's Tax Guide. The deposit rules for excise taxes are in Publication 510, Excise Taxes for 2002, and in the instructions for Form 720, Quarterly Federal Excise Tax Return. In addition, the calendars do not cover filing forms and other requirements for the following.

• Estate taxes.
• Gift taxes.
• Trusts.
• Exempt organizations.
• Certain types of corporations.
• Foreign partnerships.

What other publications and tax forms will I need? Table 1 lists other publications you may need to order. Each calendar lists the forms you may need.

See How To Get Tax Help near the end of this publication for information about getting publications and forms.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can e-mail us while visiting our web site at www.irs.gov.

You can write to us at the following address:

Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

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