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Excise Tax Calendar This calendar gives the due dates both 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 special 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 employee-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, below. Form 720, Quarterly Federal Excise Tax Return. File this form by the last day of the month following the calendar quarter. However, if you report communications, air transportation or ozone-depleting chemicals taxes, file Form 720 by the last day of the second month following the quarter. Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes. Fuel taxes. Retail tax. Ship passenger tax. Luxury taxes. Manufacturers taxes. Form 730, Tax on Wagering. Use this form to pay an excise tax on wagers you accept. File this form monthly, by the last day of the month following the month you accepted the wagers. Also see Form 11-C, above. Form 2290, Heavy 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. 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 day that is not a Saturday, Sunday, or legal holiday. For excise taxes, there are two exceptions to this rule. Under the 14-day rule, if the 14th day is a Saturday, Sunday or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 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 these provisions. First Quarter The first quarter of a calendar year is made up of January, February, and March. January 11 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the last 16 days of December. January 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 December. January 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the last 16 days of December. January 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the first 15 days of December. January 25 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the first 15 days of January. January 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 December. January 29 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the first 15 days of January. February 1 Fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. File Form 720 for the fourth quarter of 1998. However, if you also report communications, air transportation or ozone-depleting chemicals taxes, file one Form 720 by March 1. Make a special deposit if required. Wagering tax. File Form 730 and pay the tax on wagers accepted during December. Heavy vehicle use tax. File Form 2290 and pay the tax (or the first installment) for vehicles first used in December. Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last 16 days of December. February 9 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the last 16 days of January. February 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 January. February 12 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the last 16 days of January. February 16 Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the first 15 days of January. February 24 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the first 15 days of February. February 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 January. March 1 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the first 15 days of February. Communications, ozone-depleting chemicals and air transportation taxes. File Form 720 for the fourth quarter of 1998. Wagering tax. File Form 730 and pay the tax on wagers accepted during January. Heavy vehicle use tax. File Form 2290 and pay the tax (or the first installment) for vehicles first used in January. Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last 16 days of January. March 9 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the last 13 days of February. March 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 February. March 12 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the last 13 days of February. March 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the first 15 days of February. March 24 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the first 15 days of March. March 25 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 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the first 15 days of March. March 31 Wagering tax. File Form 730 and pay the tax on wagers accepted during February. Heavy 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. Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last 13 days of February. Second Quarter The second quarter of a calendar year is made up of April, May, and June. April 9 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the last 16 days of March. April 12 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 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the last 16 days of March. April 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the first 15 days of March. April 26 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the first 15 days of April. April 27 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 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the first 15 days of April. April 30 Fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. File Form 720 for the first quarter of 1999. However, if you also report communications, air transportation or ozone-depleting chemicals taxes, file one Form 720 by June 1. Make a special deposit if required. Wagering tax. File Form 730 and pay the tax on wagers accepted during March. Heavy vehicle use tax. File Form 2290 and pay the tax (or the first installment) for vehicles first used in March. Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last 16 days of March. May 10 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the last 15 days of April. May 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 April. May 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the last 15 days of April. May 17 Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the first 15 days of April. May 24 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the first 15 days of May. May 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 April. May 28 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the first 15 days of May. June 1 Communications, air transportation and ozone-depleting chemicals taxes. File Form 720 for the first quarter of 1999. Wagering tax. File Form 730 and pay the tax on wagers accepted during April. Heavy vehicle use tax. File Form 2290 and pay the tax for vehicles first used in April. Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last 15 days of April. June 9 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the last 16 days of May. June 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 May. June 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the last 16 days of May. June 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the first 15 days of May. June 24 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the first 15 days of June. June 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 May. June 29 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the first 15 days of June. June 30 Wagering tax. File Form 730 and pay the tax on wagers accepted during May. Heavy 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. Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last 16 days of May. Floor stocks tax for ozone-depleting chemicals (IRS No. 20). Deposit the tax for January 1, 1999. Third Quarter The third quarter of a calendar year is made up of July, August, and September. July 1 Occupational excise taxes. File Form 11-C to register and pay the annual tax if you are in the business of taking wagers. July 9 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the last 15 days of June. July 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 June. July 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the last 15 days of June. July 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the first 15 days of June. July 26 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the first 15 days of July. July 27 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 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the first 15 days of July. August 2 Fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. File Form 720 for the second quarter of 1999. However, if you also report communications, air transportation or ozone-depleting chemicals taxes, file one Form 720 by August 31. Make a special deposit if required. Wagering tax. File Form 730 and pay the tax on wagers accepted during June. Heavy vehicle use tax. File Form 2290 and pay the tax for vehicles first used in June. Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last 15 days of June. August 9 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the last 16 days of July. August 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 July. August 13 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the last 16 days of July. August 16 Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the first 15 days of July. August 24 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the first 15 days of August. August 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 July. August 27 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the first 15 days of August. August 31 Communications, air transportation, and ozone-depleting chemicals taxes. File Form 720 for the second quarter of 1999. Heavy 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. Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last 16 days of July. September 9 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the last 16 days of August. September 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 August. September 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the last 16 days of August. September 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the first 15 days of August. September 24 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the first 15 days of September. September 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 August. September 28 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligation, vaccine, and foreign insurers 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. Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes (special September deposit rule). If the 14-day rule applies, deposit the tax for the period beginning September 16 and ending September 25. If required to make deposits using EFTPS, see the special September deposit rule under September 29. Ozone-depleting chemicals tax (special September deposit rule). Deposit the tax for the last 16 days of August and the period beginning September 1 and ending September 10. 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. September 29 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers 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 28. Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75 and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the first 15 days of September. Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75 and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes (special September deposit rule). If the 14-day rule applies and you are 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 28. Ozone-depleting chemicals tax (special September deposit rule). If required to use EFTPS, deposit the tax for the last 16 days of August and the period beginning September 1 and ending September 11. If not required to deposit using EFTPS, see September 28. Communications 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 28. September 30 Wagering tax. File Form 730 and pay the tax on wagers accepted during August. Heavy 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 12 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the last 5 days (4 days if required to make deposits using EFTPS) of September. October 13 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 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the last 5 days (4 days if required to make deposits using EFTPS) of September. October 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the period beginning September 11 (September 12 if required to make deposits using EFTPS) and ending September 15. October 25 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the first 15 days in October. October 27 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 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the first 15 days of October. November 1 Fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. File Form 720 for the third quarter of 1999. However, if you also report communications, air transportation or ozone-depleting chemicals taxes, file one Form 720 by November 30. Make a special deposit if required. Wagering tax. File Form 730 and pay the tax on wagers accepted during September. Heavy vehicle use tax. File Form 2290 and pay the tax (or the first installment) for vehicles first used in September. Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last 15 days of September. November 9 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the last 16 days of October. November 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 October. November 12 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the last 16 days of October. November 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the first 15 days of October. November 24 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the first 15 days of November. November 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 October. November 29 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the first 15 days of November. November 30 Communications, air transportation and ozone-depleting chemicals taxes. File Form 720 for the third quarter of 1999. Wagering tax. File Form 730 and pay the tax on wagers accepted during October. Heavy vehicle use tax. File Form 2290 and pay the tax (or the first installment) for vehicles first used in October. Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last 16 days of October. December 9 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the last 15 days of November. December 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 November. December 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the last 15 days of November. December 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the first 15 days of November. December 27 Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers, obligations, vaccine, and foreign insurers taxes. Deposit the tax for the first 15 days of December. December 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 November. December 29 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the first 15 days of December. January 3, 2000 Wagering tax. File Form 730 and pay the tax on wagers accepted in November. Heavy 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. Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last 15 days of November.

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