Publication 509: Tax Calendars for 2004; Publication 509 Main Contents

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

General Tax Calendar

This tax calendar has the due dates for 2004 that most taxpayers will need. Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar.

Fiscal-year taxpayers.

If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers at the end of this calendar.

First Quarter

The first quarter of a calendar year is made up of January, February, and March.

January 12

Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer.

January 15

Individuals. Make a payment of your estimated tax for 2003 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040–ES. This is the final installment date for 2003 estimated tax. However, you do not have to make this payment if you file your 2003 return (Form 1040) and pay any tax due by February 2, 2004.

Farmers and fishermen. Pay your estimated tax for 2003 using Form 1040–ES. You have until April 15 to file your 2003 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2003 return and pay any tax due by March 1, 2004, to avoid an estimated tax penalty.

February 2

Individuals. File your income tax return (Form 1040) for 2003 if you did not pay your last installment of estimated tax by January 15. Filing your return and paying any tax due by February 2 prevents any penalty for late payment of the last installment.

All businesses. Give annual information statements to recipients of certain payments you made during 2003. (You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.) Payments that may be covered include the following.

Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).
Dividends and other corporate distributions.
Interest.
Amounts paid in real estate transactions.
Rent.
Royalties.
Amounts paid in broker and barter exchange transactions.
Payments to attorneys.
Payments of Indian gaming profits to tribal members.
Profit-sharing distributions.
Retirement plan distributions.
Original issue discount.
Prizes and awards.
Medical and health care payments.
Debt cancellation (treated as payment to debtor).
Cash payments over $10,000. (See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.)

See the 2003 General Instructions for Forms 1099, 1098, 5498, and W–2G for information on what payments are covered, how much the payment must be before a statement is required, which form to use, and extensions of time to provide statements.

February 10

Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

February 17

Individuals. If you claimed exemption from income tax withholding last year on the Form W–4 you gave your employer, you must file a new Form W–4 by this date to continue your exemption for another year.

March 1

All businesses. File information returns (Form 1099) for certain payments you made during 2003. These payments are described under February 2. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the 2003 General Instructions for Forms 1099, 1098, 5498, and W–2G for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file. If you file Forms 1098, 1099, or W–2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms still will be February 2.

Farmers and fishermen. File your 2003 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2003 estimated tax by January 15, 2004.

March 10

Employees who work for tips. If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.

March 15

Corporations. File a 2003 calendar year income tax return (Form 1120 or 1120–A) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S corporations. File a 2003 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K–1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K–1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S corporation election. File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2004. If Form 2553 is filed late, S treatment will begin with calendar year 2005.

Electing large partnerships. Provide each partner with a copy of Schedule K–1 (Form 1065–B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K–1. This due date is effective for the first March 15 following the close of the partnership's tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065–B by filing Form 8736 or Form 8800.

March 31

Electronic filing of Forms 1098, 1099, and W–2G. File Forms 1098, 1099, or W–2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise, see March 1. The due date for giving the recipient these forms still will be February 2. For information about filing Forms 1098, 1099, or W–2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W–2G Electronically or Magnetically.

Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.

Individuals. File a 2003 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 4-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone or over the Internet if you pay part or all of your estimate of income tax due with a credit card. Then, file Form 1040, 1040A, or 1040EZ by August 16. If you need an additional 2-month extension, file Form 2688, Application for Additional Extension of Time To File U.S. Individual Income Tax Return, as soon as possible, so that your application can be acted on before August 16.

Household employers. If you paid cash wages of $1,400 or more in 2003 to a household employee, you must file Schedule H. If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2002 or 2003 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.

Individuals. If you are not paying your 2004 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2004 estimated tax. Use Form 1040–ES. For more information, see Publication 505.

Partnerships. File a 2003 calendar year return (Form 1065). Provide each partner with a copy of Schedule K–1 (Form 1065), Partner's Share of Income, Credits, Deductions, etc., or a substitute Schedule K–1. If you want an automatic 3-month extension of time to file the return and provide Schedule K–1 or a substitute Schedule K–1, file Form 8736. Then, file Form 1065 by July 15. If you need an additional 3-month extension, file Form 8800.

Electing large partnerships. File a 2003 calendar year return (Form 1065–B). If you want an automatic 3-month extension of time to file the return, file Form 8736. Then, file Form 1065–B by July 15. If you need an additional 3-month extension, file Form 8800. See March 15 for the due date for furnishing Schedules K–1 or substitute Schedules K–1 to the partners.

Corporations. Deposit the first installment of estimated income tax for 2004. A worksheet, Form 1120–W, is available to help you estimate your tax for the year.

Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.

Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

Individuals. If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 2 additional months to file. Then, file Form 1040 by August 16. If you still need additional time, file Form 2688 to request an additional 2 months as soon as possible so that your application can be acted on before August 16. However, if you are a participant in a combat zone you may be able to further extend the filing deadline. See Publication 3, Armed Forces' Tax Guide.

Individuals. Make a payment of your 2004 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040–ES. This is the second installment date for estimated tax in 2004. For more information, see Publication 505.

Corporations. Deposit the second installment of estimated income tax for 2004. A worksheet, Form 1120–W, is available to help you estimate your tax for the year.

Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

Partnerships. File a 2003 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 3-month extension. Otherwise, see April 15. Provide each partner with a copy of Schedule K–1 (Form 1065) or a substitute Schedule K–1. If you need an additional 3-month extension, file Form 8800.

Electing large partnerships. File a 2003 calendar year return (Form 1065–B). This due date applies only if you timely requested an automatic 3-month extension. If you need an additional 3-month extension, file Form 8800. See March 15 for the due date for furnishing Schedules K–1 or substitute Schedules K–1 to the partners.

Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.

Individuals. If you have an automatic 4-month extension to file your income tax return for 2003, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due. If you need an additional 2-month extension, file Form 2688.

Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

Individuals. Make a payment of your 2004 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040–ES. This is the third installment date for estimated tax in 2004. For more information, see Publication 505.

Corporations. File a 2003 calendar year income tax return (Form 1120 or 1120–A) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15.

S corporations. File a 2003 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K–1 (Form 1120S) or a substitute Schedule K–1.

Corporations. Deposit at least 80% of the third installment of estimated income tax for 2004. A fiscal year corporation must deposit at least 80% of any installment of estimated tax that is otherwise due on September 15. The remaining 20% is due by October 1. A worksheet, Form 1120–W, is available to help you estimate your tax for the year.

The fourth quarter of a calendar year is made up of October, November, and December.

Corporations. Deposit the remaining 20% of the third installment of estimated income tax for 2004. At least 80% of the third installment was due on September 15.

Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.

Individuals. File a 2003 income tax return and pay any tax, interest, and penalties due if you were given an additional 2-month extension.

Partnerships. File a 2003 calendar year return (Form 1065). This due date applies only if you were given an additional 3-month extension. Provide each partner with a copy of Schedule K–1 (Form 1065) or a substitute Schedule K–1.

Electing large partnerships. File a 2003 calendar year return (Form 1065–B). This due date applies only if you were given an additional 3-month extension. See March 15 for the due date for furnishing Schedules K–1 or substitute Schedules K–1 to the partners.

Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.

Corporations. Deposit the fourth installment of estimated income tax for 2004. A worksheet, Form 1120–W, is available to help you estimate your tax for the year.

If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.

Form 1040. This form is due on the 15th day of the 4th month after the end of your tax year.

Form 1065. This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K–1 (Form 1065) or a substitute Schedule K–1.

As this publication was being prepared for print, the Treasury Department proposed new rules that would provide an additional exception to the FUTA deposit requirement for employers. For more information about this and other important tax changes, see Publication 553, Highlights of 2003 Tax Changes.

This tax calendar covers various due dates of interest to employers. Principally, it covers the following three federal taxes.

The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Use this calendar with Publication 15, which gives the deposit rules.

The first quarter of a calendar year is made up of January, February, and March.

Earned income credit. Stop advance payments of the earned income credit for any employee who did not give you a new Form W–5 for 2004.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2003.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2003.

All employers. Give your employees their copies of Form W–2 for 2003. If an employee agreed to receive Form W–2 electronically, have it posted on a website and notify the employee of the posting.

Payers of gambling winnings. If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W–2G.

Nonpayroll taxes. File Form 945 to report income tax withheld for 2003 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the year in full and on time, you have until February 10 to file the return.

Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2003. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until February 10 to file the return.

Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 2003. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the year in full and on time, you have until February 10 to file the return.

Federal unemployment tax. File Form 940 (or 940–EZ) for 2003. If your undeposited tax is $100 or less, you can either pay it with your return or deposit it. If it is more than $100, you must deposit it. However, if you already deposited the tax for the year in full and on time, you have until February 10 to file the return.

Nonpayroll taxes. File Form 945 to report income tax withheld for 2003 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time.

Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2003. This due date applies only if you deposited the tax for the quarter in full and on time.

Farm employers. File Form 943 to report social security, Medicare, and withheld income tax for 2003. This due date applies only if you deposited the tax for the year in full and on time.

Federal unemployment tax. File Form 940 (or 940–EZ) for 2003. This due date applies only if you deposited the tax for the year in full and on time.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in January.

All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2003, but did not give you a new Form W–4 to continue the exemption this year.

Payers of gambling winnings. File Form 1096, Annual Summary and Transmittal of U.S. Information Returns, along with Copy A of all the Forms W–2G you issued for 2003. If you file Forms W–2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms still will be February 2.

All employers. File Form W–3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W–2 you issued for 2003. If you file Forms W–2 electronically (not by magnetic media), your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms still will be February 2.

Large food and beverage establishment employers. File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027–T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in February.

Electronic filing of Forms W–2. File Copy A of all the Forms W–2 you issued for 2003. This due date applies only if you electronically file (not by magnetic media). Otherwise, see March 1. The due date for giving the recipient these forms still will be February 2.

Electronic filing of Forms W–2G. File copies of all the Forms W–2G you issued for 2003. This due date applies only if you electronically file (not by magnetic media). Otherwise, see March 1. The due date for giving the recipient these forms still will be February 2. For information about filing Forms W–2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W–2G Electronically or Magnetically.

Electronic filing of Forms 8027. File Forms 8027 for 2003. This due date applies only if you electronically file (not by magnetic media). Otherwise, see March 1.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in March.

Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2004. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until May 10 to file the return.

Federal unemployment tax. Deposit the tax owed through March if more than $100.

Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2004. This due date applies only if you deposited the tax for the quarter in full and on time.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in May.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June.

Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2004. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until August 10 to file the return.

Federal unemployment tax. Deposit the tax owed through June if more than $100.

All employers. If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500–EZ for calendar year 2003. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.

Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2004. This due date applies only if you deposited the tax for the quarter in full and on time.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in August.

The fourth quarter of a calendar year is made up of October, November, and December.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.

Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2004. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until November 10 to file the return.

Federal unemployment tax. Deposit the tax owed through September if more than $100.

Income tax withholding. Ask employees whose withholding allowances will be different in 2005 to fill out a new Form W–4.

Earned income credit. Ask each eligible employee who wants to receive advance payments of the earned income credit during the year 2005 to fill out a Form W–5. A new Form W–5 must be filled out each year before any payments are made.

Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2004. This due date applies only if you deposited the tax for the quarter in full and on time.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.

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.

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.
1. Communications and air transportation taxes.
2. Fuel taxes.
3. Retail tax.
4. Ship passenger tax.
5. 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, including information on installment payments, see the instructions for Form 2290.

The first quarter of a calendar year is made up of January, February, and March.

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 2003.

Regular method taxes. Deposit the tax for the last 16 days of December 2003.

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 2003.

Wagering tax. File Form 730 and pay the tax on wagers accepted during December 2003.

Heavy highway vehicle use tax. File Form 2290 and pay the tax (or the first installment) for vehicles first used in December 2003.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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, 2004.

Occupational excise taxes. File Form 11–C to register and pay the annual tax if you are in the business of taking wagers.

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.

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.

Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in June.

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.

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.

Heavy highway vehicle use tax. File Form 2290 and pay the tax (or the first installment) for vehicles first used in July.

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.

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.

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.

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.

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.

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.

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.

The fourth quarter of a calendar year is made up of October, November, and December.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Table 2. Due Dates for Deposit of Taxes for 2004 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 1–2	Jan 7	Apr 1–2	Apr 7	Jul 1–2	Jul 8	Oct 1	Oct 6
Jan 3–6	Jan 9	Apr 3–6	Apr 9	Jul 3–6	Jul 9	Oct 2–5	Oct 8
Jan 7–9	Jan 14	Apr 7–9	Apr 14	Jul 7–9	Jul 14	Oct 6–8	Oct 14
Jan 10–13	Jan 16	Apr 10–13	Apr 16	Jul 10–13	Jul 16	Oct 9–12	Oct 15
Jan 14–16	Jan 22	Apr 14–16	Apr 21	Jul 14–16	Jul 21	Oct 13–15	Oct 20
Jan 17–20	Jan 23	Apr 17–20	Apr 23	Jul 17–20	Jul 23	Oct 16–19	Oct 22
Jan 21–23	Jan 28	Apr 21–23	Apr 28	Jul 21–23	Jul 28	Oct 20–22	Oct 27
Jan 24–27	Jan 30	Apr 24–27	Apr 30	Jul 24–27	Jul 30	Oct 23–26	Oct 29
Jan 28–30	Feb 4	Apr 28–30	May 5	Jul 28–30	Aug 4	Oct 27–29	Nov 3
Jan 31–Feb 3	Feb 6	May 1–4	May 7	Jul 31–Aug 3	Aug 6	Oct 30–Nov 2	Nov 5
Feb 4–6	Feb 11	May 5–7	May 12	Aug 4–6	Aug 11	Nov 3–5	Nov 10
Feb 7–10	Feb 13	May 8–11	May 14	Aug 7–10	Aug 13	Nov 6–9	Nov 15
Feb 11–13	Feb 19	May 12–14	May 19	Aug 11–13	Aug 18	Nov 10–12	Nov 17
Feb 14–17	Feb 20	May 15–18	May 21	Aug 14–17	Aug 20	Nov 13–16	Nov 19
Feb 18–20	Feb 25	May 19–21	May 26	Aug 18–20	Aug 25	Nov 17–19	Nov 24
Feb 21–24	Feb 27	May 22–25	May 28	Aug 21–24	Aug 27	Nov 20–23	Nov 29
Feb 25–27	Mar 3	May 26–28	Jun 3	Aug 25–27	Sep 1	Nov 24–26	Dec 1
Feb 28–Mar 2	Mar 5	May 29–Jun 1	Jun 4	Aug 28–31	Sep 3	Nov 27–30	Dec 3
Mar 3–5	Mar 10	Jun 2–4	Jun 9	Sep 1–3	Sep 9	Dec 1–3	Dec 8
Mar 6–9	Mar 12	Jun 5–8	Jun 11	Sep 4–7	Sep 10	Dec 4–7	Dec 10
Mar 10–12	Mar 17	Jun 9–11	Jun 16	Sep 8–10	Sep15	Dec 8–10	Dec 15
Mar 13–16	Mar 19	Jun 12–15	Jun 18	Sep 11–14	Sep 17	Dec 11–14	Dec 17
Mar 17–19	Mar 24	Jun 16–18	Jun 23	Sep 15–17	Sep 22	Dec 15–17	Dec 22
Mar 20–23	Mar 26	Jun 19–22	Jun 25	Sep 18–21	Sep 24	Dec 18–21	Dec 27
Mar 24–26	Mar 31	Jun 23–25	Jun 30	Sep 22–24	Sep 29	Dec 22–24	Dec 29
Mar 27–30	Apr 2	Jun 26–29	Jul 2	Sep 25–28	Oct 1	Dec 25–28	Jan 3
Mar 31	Apr 7	Jun 30	Jul 8	Sep 29–30	Oct 6	Dec 29–31	Jan 5

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.

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Internet. You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov to:

Fax. You can get over 100 of the most requested forms and instructions 24 hours a day, 7 days a week, by fax. Just call 703–368–9694 from your fax machine. Follow the directions from the prompts. When you order forms, enter the catalog number for the form you need. The items you request will be faxed to you.

Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to sometimes listen in on or record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

Mail. You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. Use the address that applies to your part of the country.

CD-ROM for tax products. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain:

Buy the CD-ROM from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders for $22 (no handling fee) or call 1–877–233–6767 toll free to buy the CD-ROM for $22 (plus a $5 handling fee). The first release is available in early January and the final release is available in late February.

CD-ROM for small businesses. IRS Publication 3207, Small Business Resource Guide, is a must for every small business owner or any taxpayer about to start a business. This handy, interactive CD contains all the business tax forms, instructions and publications needed to successfully manage a business. In addition, the CD provides an abundance of other helpful information, such as how to prepare a business plan, finding financing for your business, and much more. The design of the CD makes finding information easy and quick and incorporates file formats and browsers that can be run on virtually any desktop or laptop computer.

It is available in early April. You can get a free copy by calling 1–800–829–3676 or by visiting the website at www.irs.gov/smallbiz.

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