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.
As this publication was being prepared for print, legislation to
repeal the communications excise tax was pending. For more information
about this and other important tax changes, see Publication 553,
Highlights of 2000 Tax Changes.
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
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, later.
- 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 the following.
- Communications and air transportation taxes.
- Fuel taxes.
- Retail tax.
- Ship passenger tax.
- Luxury tax.
- 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, 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.
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.
- Under the 14-day rule, if the 14th day 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.
First Quarter
The first quarter of a calendar year is made up of January,
February, and March.
January 2
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.
Ozone-depleting chemicals tax (IRS Nos. 19 and 98).
Deposit the tax for the last 15 days of November.
January 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 December.
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 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
December.
January 16
Ozone-depleting chemicals tax (IRS Nos. 19 and 98).
Deposit the tax for the first 15 days of December.
January 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 January.
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
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.
January 31
Fuel, luxury, retail, ship passenger, manufacturers,
obligations, vaccine, and foreign insurers taxes.
File Form 720 for the fourth quarter of 2000. However, if you also
report communications, air transportation or ozone-depleting chemicals
taxes, file one Form 720 by February 28. Make a special deposit if
required.
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.
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 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
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 15
Ozone-depleting chemicals tax (IRS Nos. 19 and 98).
Deposit the tax for the first 15 days of January.
February 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 February.
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
Communications, ozone-depleting chemicals, and air
transportation taxes.
File Form 720 for the fourth quarter of 2000.
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.
Ozone-depleting chemicals tax (IRS Nos. 19 and 98).
Deposit the tax for 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.
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 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
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 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 March.
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
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.
Second Quarter
The second quarter of a calendar year is made up of April, May, and
June.
April 2
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.
Ozone-depleting chemicals tax (IRS Nos. 19 and 98).
Deposit the tax for the last 13 days of February.
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 11
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 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
March.
April 16
Ozone-depleting chemicals tax (IRS Nos. 19 and 98).
Deposit the tax for the first 15 days of March.
April 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 April.
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 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 April.
April 30
Fuel, luxury, retail, ship passenger, manufacturers,
obligations, vaccine, and foreign insurers taxes.
File Form 720 for the first quarter of 2001. However, if you also
report communications, air transportation or ozone-depleting chemicals
taxes, file one Form 720 by May 31. Make a special deposit if
required.
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.
Ozone-depleting chemicals tax (IRS Nos. 19 and 98).
Deposit the tax for the last 16 days of March.
May 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 April.
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
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 15
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 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 April.
May 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 May.
May 31
Communications, air transportation, and ozone-depleting
chemicals taxes.
File Form 720 for the first quarter of 2001.
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.
Ozone-depleting chemicals tax (IRS Nos. 19 and 98).
Deposit the tax for the last 15 days of April.
June 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 May.
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
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 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 June.
June 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 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.
Third Quarter
The third quarter of a calendar year is made up of July, August,
and September.
July 2
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.
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, 2001.
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 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 June.
July 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 15 days of
June.
July 16
Ozone-depleting chemicals tax (IRS Nos. 19 and 98).
Deposit the tax for the first 15 days of June.
July 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 July.
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 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 July.
July 31
Fuel, luxury, retail, ship passenger, manufacturers,
obligations, vaccine, and foreign insurers taxes.
File Form 720 for the second quarter of 2001. 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 highway 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 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 July.
August 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
July.
August 15
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 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
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 2001.
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.
Ozone-depleting chemicals tax (IRS Nos. 19 and 98).
Deposit the tax for the last 16 days of July.
September 10
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 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 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 17
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 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 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, deposit the
tax for the period beginning September 16 and ending September 26.
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, deposit the tax for the period beginning
September 1 and ending September 11.
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, deposit the tax included in amounts
billed or tickets sold during the period beginning September 1 and
ending September 11.
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, deposit the tax for the period
beginning September 16 and ending September 26.
Fourth Quarter
The fourth quarter of a calendar year is made up of October,
November, and December.
October 1
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.
October 9
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 11
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 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 4 days 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 24
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 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
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.
October 31
Fuel, luxury, retail, ship passenger, manufacturers,
obligations, vaccine, and foreign insurers taxes.
File Form 720 for the third quarter of 2001. 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 highway 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 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
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 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 November.
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
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 2001.
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.
Ozone-depleting chemicals tax (IRS Nos. 19 and 98).
Deposit the tax for the last 16 days of October.
December 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 November.
December 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 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 17
Ozone-depleting chemicals tax (IRS Nos. 19 and 98).
Deposit the tax for the first 15 days of November.
December 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 December.
December 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 November.
December 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 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.
Ozone-depleting chemicals tax (IRS Nos. 19 and 98).
Deposit the tax for the last 15 days of November.
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