Excise Tax Calendar – Due Dates for Filing Federal Excise Tax Forms

The Excise Tax Calendar specifies the due dates to file the excise tax returns and to make deposits of the excise taxes. And also look at the instructions for Form 2290, Form 720, Form 730 and Form 11-C for more information. This federal excise tax calendar has due dates for the 2017 tax payers, who are paying excise taxes they should follow this calendar. The Excise Tax Calendar has been adjusted for all of these provisions.

Regular Method Taxes

These are taxes, which is not under the alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required.

1st Quarter Excise Tax Calendar

The first quarter of the excise tax calendar year is January, February, and March.

2nd Quarter Excise Tax Calendar

The second quarter of the excise tax calendar year is April, May, and June.

3rd Quarter Excise Tax Calendar

The third quarter of the excise tax calendar year is July, August, and September.

4th Quarter Excise Tax Calendar

The fourth quarter of the excise tax calendar year is of October, November, and December

Fiscal-Year Taxpayers

Those mentioned dates in this excise tax calendar apply whether the taxpayer uses a fiscal year or the calendar year as their tax year.

Form 720 Excise Tax Due Dates or Deadlines

Form 720 has to be filed by the last day of the month of the specified month following the calendar quarter. This Form can be used to report a wide variety of excise taxes, which includes the following,
  • Communications and air transportation taxes
  • Fuel taxes,
  • Retail tax,
  • Ship passenger tax, and
  • Manufacturers taxes.

FORM 720 1st QUARTER OF EXCISE TAX CALENDER YEAR

January 11 Communications and air transportation taxes under the alternative method.
January 13 Regular method taxes.
January 25 Communications and air transportation taxes under the alternative method.
January 27 Regular method taxes.
January 31 Form 720 taxes.
February 10 Communications and air transportation taxes under the alternative method.
February 14 Regular method taxes.
February 27 Communications and air transportation taxes under the alternative method.
March 1 Regular method taxes.
March 10 Communications and air transportation taxes under the alternative method.
March 14 Regular method taxes.
March 27 Communications and air transportation taxes under the alternative method.
March 29 Regular method taxes.

FORM 720 2nd QUARTER OF EXCISE TAX CALENDER YEAR


April 12 Communications and air transportation taxes under the alternative method
April 14 Regular method taxes.
April 26 Communications and air transportation taxes under the alternative method.
April 28 Regular method taxes.
May 1 Form 720 taxes.
May 10 Communications and air transportation taxes under the alternative method.
May 12 Regular method taxes.
May 25 Communications and air transportation taxes under the alternative method.
May 26 Regular method taxes.
June 12 Communications and air transportation taxes under the alternative method.
June 14 Regular method taxes.
June 27 Communications and air transportation taxes under the alternative method.
June 29 Regular method taxes.

FORM 720 3rd QUARTER OF EXCISE TAX CALENDER YEAR


July 12 Communications and air transportation taxes under the alternative method.
July 14 Regular method taxes.
July 26 Communications and air transportation taxes under the alternative method.
July 28 Regular method taxes.
July 31 Form 720 taxes.
August 10 Communications and air transportation taxes under the alternative method.
August 14 Regular method taxes.
August 25 Communications and air transportation taxes under the alternative method.
August 29 Regular method taxes.
September 12 Communications and air transportation taxes under the alternative method.
September 14 Regular method taxes.
September 27 Communications and air transportation taxes under the alternative method.
September 29 Regular method taxes. Regular method taxes (special September deposit rule) Communications and air transportation taxes under the alternative method (special September deposit rule).

FORM 720 4th QUARTER OF EXCISE TAX CALENDER YEAR


October 12 Communications and air transportation taxes under the alternative method (special September deposit rule)
October 13 Regular method taxes (special September deposit rule).
October 25 Communications and air transportation taxes under the alternative method.
October 27 Regular method taxes.
October 31 Form 720 taxes.
November 13 Communications and air transportation taxes under the alternative method.
November 14 Regular method taxes.
November 28 Communications and air transportation taxes under the alternative method.
November 29 Regular method taxes.
December 12 Communications and air transportation taxes under the alternative method.
December 14 Regular method taxes.
December 28 Communications and air transportation taxes under the alternative method.
December 29 Regular method taxes.

Form 730 Excise Tax Due Dates or Deadlines


IRS Form 730 is used to pay an excise tax on wagers an individual accept. This Form has to be filed each month by the last day of the following month.


FORM 730 1st QUARTER OF EXCISE TAX CALENDER YEAR


January 3 Wagering tax. File and pay the tax on accepted wagers during November
January 31 Wagering tax. File and pay the tax on accepted wagers during December
February 28 Wagering tax. File and pay the tax on accepted wagers during January
March 31 Wagering tax. File and pay the tax on accepted wagers during February

FORM 730 2nd QUARTER OF EXCISE TAX CALENDER YEAR


May 1 Wagering tax. File and pay the tax on accepted wagers during March
May 31 Wagering tax. File and pay the tax on accepted wagers during April
June 30 Wagering tax. File and pay the tax on accepted wagers during May

FORM 730 3rd QUARTER OF EXCISE TAX CALENDER YEAR


July 31 Wagering tax. File and pay the tax on accepted wagers during June
August 31 Wagering tax. File and pay the tax on accepted wagers during July

FORM 730 4th QUARTER OF EXCISE TAX CALENDER YEAR


October 2 Wagering tax File and pay the tax on accepted wagers during August
October 31 Wagering tax. File and pay the tax on accepted wagers during September
November 30 Wagering tax. File and pay the tax on accepted wagers during October

Form 2290 Excise Tax Claims Due Dates and Deadlines


IRS Form 2290 or HVUT is used to pay the federal use tax on heavy highway vehicles registered in an individual’s name. This 2290 Form has to be filed by the last day of the month following the month of the vehicle’s first taxable use in the tax period. The tax period is between July 1 and the following June 30. The tax payer need to pay the tax for the entire year on all the used vehicles during the month of July. A partial-year tax on those taxable vehicles must be done that the taxpayer put into use after the month of July.


FORM 2290 1st QUARTER OF EXCISE TAX CALENDER YEAR


January 3 Heavy highway vehicle use tax. the tax for vehicles first used in November 2016
January 31 Heavy highway vehicle use tax. the tax for vehicles first used in December 2016
February 28 Heavy highway vehicle use tax. the tax for vehicles first used in January
March 31 Heavy highway vehicle use tax. the tax for vehicles first used in February

FORM 2290 2nd QUARTER OF EXCISE TAX CALENDER YEAR


May 1 Heavy highway vehicle use tax. the tax for vehicles first used in March
May 31 Heavy highway vehicle use tax. the tax for vehicles first used in April
June 30 Heavy highway vehicle use tax. the tax for vehicles first used in May

FORM 2290 3rd QUARTER OF EXCISE TAX CALENDER YEAR


July 31 Heavy highway vehicle use tax. the tax for vehicles first used in June
August 31 Heavy highway vehicle use tax. the tax for vehicles first used in July

FORM 2290 4th QUARTER OF EXCISE TAX CALENDER YEAR


October 2 Heavy highway vehicle use tax. the tax for vehicles first used in August
October 31 Heavy highway vehicle use tax. the tax for vehicles first used in September
November 30 Heavy highway vehicle use tax. the tax for vehicles first used in October

Form 11-C Excise Tax Due Dates and Deadlines


IRS 11-C Form is used to register any activities related to wagering. Person in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers files the Form 11-C. Before accepting the wagers, this Form must be filed. Then it can be done by July 1 of each year.


July 3 Occupational excise taxes. File the Form in order to register and pay the tax if engaged in the business of accepting wagers.

File Form 11-C to register and pay the annual tax if you’re in the business of accepting wagers


Adjustments for Week-End Offs or Legal Holidays

In general, if the mentioned due date comes on Saturday, Sunday, or legal holiday, the due date is considered to postpone until the next day, which is not a Saturday, Sunday, or legal holiday. However, in the case of excise taxes, there are two exceptions to this rule.

  • In case of deposits of regular method taxes, when the due date falls on a Saturday, Sunday, or legal holiday, then the due date is the immediately previous day, which is not a Saturday, Sunday, or legal holiday.
  • Under the special September deposit rules, when the due date comes on a Saturday, the deposit is due on the prior Friday. When the due date of the tax comes on a Sunday, the deposit is due on the following Monday.

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