ICFiles
SOC 2
Secure File Transfer Soc 2 starts at $1 per month
Federal Excise Tax Calendar
Dates To Remember for this Quarter
This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Use this calendar with Publication 510. Also see the instructions for Forms 11C, 720, 730, and 2290 for more information. References to Form 2290 also apply to Form 2290(SP).
Forms you may need - The following is a list and description of the excise tax forms you may need.
- Form 11C, Occupational Tax and Registration Return for Wagering. Use this form to register any wagering activity and to pay an occupational tax on wagering. File Form 11C if you’re 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 below.
- 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:
- Communications and air transportation taxes,
- Fuel taxes,
- Retail tax,
- Ship passenger tax, and
- 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 11C above.
- 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 partialyear tax on taxable vehicles that you put into use in a month after July. For more information, 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, the due date is delayed until the next day that isn't a Saturday, Sunday, or legal holiday. 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 day that isn't 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. For more information, see the Instructions for Form 720.
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.
Federal Excise Tax Calendar:
4th Quarter 2024
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 (special September deposit rule). Deposit the tax included in amounts billed or tickets sold during the period beginning September 12 and ending September 15.
October 11:
Regular method taxes (special September deposit rule). Deposit the tax for the last 4 days 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 2024.
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 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 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 during November.
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in November.
