Publication 509 - Tax Calendars - 2002 (Page 8 of 12) in pdf

gers. You must file the form before you

First Quarter

March 1

begin accepting wagers. After that, file the

form by July 1 of each year. Also see Form

Regular method taxes.

Deposit the tax for

The first quarter of a calendar year is made up of

730, later.

the first 15 days of February.

January, February, and March.

2) Form 720, Quarterly Federal Excise Tax

March 12

January 10

Return. File this form by the last day of the

month following the calendar quarter. Use

Communications and air transportation

this form to report a wide variety of excise

taxes under the alternative method.

taxes, including the following.

Deposit the tax included in amounts billed or

a) Communications and air transporta-

tickets sold during the first 15 days of Febru-

tickets sold during the first 15 days of Decem-

tion taxes.

ary.

ber.

b) Fuel taxes.

March 14

January 14

c) Retail tax.

Regular method taxes.

Deposit the tax for

Regular method taxes.

Deposit the tax for

d) Ship passenger tax.

the last 13 days of February.

the last 16 days of December.

e) Luxury tax.

f) Manufacturers taxes.

March 27

January 25

3) Form 730, Monthly Tax on Wagering. Use

Communications and air transportation tax

Communications and air transportation

this form to pay an excise tax on wagers

under the alternative method.

Deposit

taxes under the alternative method.

you accept. File this form for each month

the tax included in amounts billed or tickets

Deposit the tax included in amounts billed or

by the last day of the following month. Also

sold during the last 13 days of February.

tickets sold during the last 16 days of Decem-

see Form 11 – C, earlier.

ber.

March 29

4) Form 2290, Heavy Highway Vehicle Use

January 29

Tax Return. Use this form to pay the fed-

Regular method taxes.

Deposit the tax for

eral use tax on heavy highway vehicles

the first 15 days of March.

Regular method taxes.

Deposit the tax for

registered in your name. File this form by

the first 15 days of January.

the last day of the month following the

Second Quarter

month of the vehicle’s first taxable use in

the tax period. The tax period begins on

January 31

The second quarter of a calendar year is made

July 1 and ends the following June 30. You

up of April, May, and June.

must pay the full year’s tax on all vehicles

Form 720 taxes.

File Form 720 for the

you have in use during the month of July.

fourth quarter of 2001.

You must also pay a partial-year tax on

April 1

Wagering tax.

File Form 730 and pay the

taxable vehicles that you put into use in a

tax on wagers accepted during December.

month after July. For more information, in-

Wagering tax.

File Form 730 and pay the

cluding information on installment pay-

tax on wagers accepted during February.

Heavy highway vehicle use tax.

File Form

ments, see the instructions for Form 2290.

2290 and pay the tax (or the first installment)

Heavy highway vehicle use tax.

File Form

for vehicles first used in December.

New regulations relating to the time for

2290 and pay the tax (or the first installment)

filing Form 720 and depositing excise

for vehicles first used in February. Also, pay

February 12

the installments for other vehicles, if applica-

taxes went into effect for calendar

CAUTION

ble.

quarters beginning on or after October 1, 2001.

Communications and air transportation

taxes under the alternative method.

April 10

Fiscal-year taxpayers. The dates in this cal-

Deposit the tax included in amounts billed or

endar apply whether you use a fiscal year or the

tickets sold during the first 15 days of January.

Communications and air transportation tax

calendar year as your tax year.

under the alternative method.

Deposit

February 14

Adjustments for Saturday, Sunday, or legal

the tax included in amounts billed or tickets

holidays. Generally, if a due date falls on a

sold during the first 15 days of March.

Saturday, Sunday, or legal holiday, it is delayed

Regular method taxes.

Deposit the tax for

the last 16 days of January.

until the next business day. For excise taxes,

April 12

there are two exceptions to this rule.

February 27

Regular method taxes.

Deposit the tax for

1) For deposits of regular method taxes, if the

the last 16 days of March.

due date is a Saturday, Sunday, or legal

Communications and air transportation

holiday, the due date is the immediately

taxes under the alternative method.

April 25

preceding business day.

Deposit the tax included in amounts billed or

2) Under the special September deposit

tickets sold during the last 16 days of January.

Communications and air transportation tax

rules, if the due date falls on a Saturday,

under the alternative method.

Deposit

the deposit is due on the preceding Friday.

February 28

the tax included in amounts billed or tickets

If the due date falls on a Sunday, the de-

sold during the last 16 days of March.

posit is due on the following Monday.

Wagering tax.

File Form 730 and pay the

tax on wagers accepted during January.

The excise tax calendar has been adjusted for

April 29

all these provisions.

Heavy highway vehicle use tax.

File Form

Regular method taxes.

Deposit the tax for

2290 and pay the tax (or the first installment)

Regular method taxes. These are taxes,

the first 15 days of April.

for vehicles first used in January.

other than alternative method taxes used for

communication and air transportation taxes, re-

ported on Form 720 for which deposits are re-

quired.

Page 8

Publication 509 - Tax Calendars - 2002 Page 8

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