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 1999 under semiweekly rule