Publication 509

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Tax Calendars

Overview

A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for the following.

  • Filing tax forms.
  • Paying taxes.
  • Taking other actions required by federal tax law.

What does this publication contain? This publication contains the following.

  1. A section on how to use the tax calendars.
  2. Three tax calendars:
    1. General,
    2. Employer's, and
    3. Excise.
  3. A table showing the semiweekly deposit due dates for the current tax year.

Who should use this publication? Primarily, employers need to use this publication. However, the general tax calendar has important due dates for all businesses and individuals. Anyone who must pay excise taxes may need the excise tax calendar.

What are the advantages of using a tax calendar? The following are advantages of using a calendar.

  • You do not have to figure the due dates yourself.
  • You can file timely and avoid penalties.
  • You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays.
  • You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar.

What is not in these calendars? The calendars do not cover the employment or excise tax deposit rules. You can find the deposit rules for employment taxes in Publication 15 (Circular E). The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the instructions for Form 720, Quarterly Federal Excise Tax Return. In addition, the calendars do not cover filing forms and other requirements for the following.

  • Estate taxes
  • Gift taxes
  • Trusts
  • Exempt organizations
  • Certain types of corporations
  • Foreign partnerships

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