Tax Calendars: Publication 509

Publication 509
Cat. No. 15013X Contents
Tax Calendars
Introduction . . . . . . . . . . . . . . . . . . 2
Department
of the Background Information for Using
Treasury the Tax Calendars . . . . . . . . . . . 2
Internal
Revenue General Tax Calendar . . . . . . . . . . . . 3
2024
Service First Quarter . . . . . . . . . . . . . . . 3
For use in Second Quarter . . . . . . . . . . . . . 4
Third Quarter . . . . . . . . . . . . . . . 4
Fourth Quarter . . . . . . . . . . . . . . 5
Employer's Tax Calendar . . . . . . . . . . 5

First Quarter . . . . . . . . . . . . . . . 6
Second Quarter . . . . . . . . . . . . . 7
Third Quarter . . . . . . . . . . . . . . . 7
Fourth Quarter . . . . . . . . . . . . . . 8
Excise Tax Calendar . . . . . . . . . . . . . 8

First Quarter . . . . . . . . . . . . . . . 8
Second Quarter . . . . . . . . . . . . . 9
Third Quarter . . . . . . . . . . . . . . . 9
Fourth Quarter . . . . . . . . . . . . . 10
How To Get Tax Help . . . . . . . . . . . . 11
Future Developments
For the latest information about developments
related to Pub. 509, such as legislation enacted
after it was published, go to IRS.gov/Pub509.
What’s New
Extended due date for residents of Maine
and Massachusetts. Individuals who live in
Maine and Massachusetts have until April 17,
2024, to file their 2023 Form 1040 because
April 15, 2024, is Patriots’ Day and April 16,
2024, is Emancipation Day.
Pub. 51 was discontinued after 2023. Pub.
51, Agricultural Employer’s Tax Guide is no lon-
ger available after 2023. Instead, information
specific to agricultural employers and employ-
ers in the U.S. territories is included in Pub. 15,
Employer Tax Guide.
Reminders
Form 1099-NEC. Form 1099-NEC, Nonem-
ployee Compensation, is used to report nonem-
ployee compensation.
Form 1040-SR. Form 1040-SR, U.S. Tax Re-
turn for Seniors, is a tax return for senior citi-
zens. Form 1040-SR is available to you if you
were born before January 2, 1959. The form
generally mirrors Form 1040.
Online IRS Tax Calendar. The IRS Tax Calen-
dar for Businesses and Self-Employed is availa-
ble online at IRS.gov/TaxCalendar. This calen-
Get forms and other information faster and easier at: dar is also available in Spanish.
• IRS.gov (English) • IRS.gov/Korean (한국어) Photographs of missing children. The IRS is
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) a proud partner with the National Center for
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) Missing & Exploited Children® (NCMEC). Pho-
tographs of missing children selected by the
Dec 7, 2023
Center may appear in this publication on pages that apply to you. If you’re an employer, also use Ordering tax forms, instructions, and
that would otherwise be blank. You can help the Employer's Tax Calendar, later. If you must publications. Go to IRS.gov/OrderForms to or-
bring these children home by looking at the pay excise taxes, use the Excise Tax Calendar, der current forms, instructions, and publica-
photographs and calling 1-800-THE-LOST later. Depending on your situation, you may tions; call 800-829-3676 to order prior-year
(1-800-843-5678) if you recognize a child. need to use more than one calendar. forms and instructions. The IRS will process
your order for forms and publications as soon
Introduction What other publications and tax forms will I
need? Table 1 lists other publications you may
as possible. Don’t resubmit requests you’ve al-
ready sent us. You can get forms and publica-
A tax calendar is a 12-month calendar divided need. Each calendar lists the forms you may tions faster online.
into quarters. The calendar gives specific due need.
dates for: See How To Get Tax Help at the end of this
• Filing tax forms,
• Paying taxes, and
publication for information about getting publi-
cations and forms. Background Information
• Taking other actions required by federal tax
What isn't included in these calendars?
for Using the Tax
law.
The calendars don't cover the employment or Calendars
What does this publication contain? This excise tax deposit rules. You can find the de-
publication contains the following. posit rules for employment taxes in Pub. 15. The following brief explanations may be helpful
The deposit rules for excise taxes are in Pub. to you in using the tax calendars.
1. A section on how to use the tax calendars. 510 and in the Instructions for Form 720. In ad-
2. Three tax calendars: dition, the calendars don't cover filing forms and IRS e-services make taxes easier. Busi-
other requirements for: nesses can enjoy the benefits of filing and pay-
a. General Tax Calendar, • Estate taxes, ing their federal taxes electronically. Whether
b. Employer's Tax Calendar, and • Gift taxes, you rely on a tax professional or handle your
• Trusts, own taxes, the IRS offers you convenient pro-
c. Excise Tax Calendar. • Exempt organizations, grams to make taxes easier.
3. A table showing the semiweekly deposit • Certain types of corporations, • You can e-file your Form 1040 or Form
due dates for payroll taxes for 2024. • Foreign partnerships, or 1040-SR; certain business tax returns
• Nonresident aliens. such as Forms 1120, 1120-S, and 1065;
Most of the due dates discussed in this pub-
certain employment tax returns such as
lication are also included in the online IRS Tax Comments and suggestions. We welcome Forms 940 and 941; certain excise tax re-
Calendar for Businesses and Self-Employed, your comments about this publication and sug- turns such as Forms 720, 2290, and 8849;
available at IRS.gov/TaxCalendar. The online gestions for future editions. and Form 1099 and other information re-
IRS Tax Calendar is also available in Spanish. You can send us comments through turns. Go to IRS.gov/Efile for more informa-
IRS.gov/FormComments. Or, you can write to tion.
Who should use this publication? Primarily, the Internal Revenue Service, Tax Forms and
employers need to use this publication. How- • You can pay taxes online or by phone using
Publications, 1111 Constitution Ave. NW, the Electronic Federal Tax Payment Sys-
ever, the General Tax Calendar, later, has im- IR-6526, Washington, DC 20224. tem (EFTPS). For detailed information
portant due dates for all businesses and individ- Although we can’t respond individually to about using this free service, see Elec-
uals. Anyone who must pay excise taxes may each comment received, we do appreciate your tronic deposit requirement, later.
need the Excise Tax Calendar, later. feedback and will consider your comments and
Use these electronic options to make filing
suggestions as we revise our tax forms, instruc-
What are the advantages of using a tax cal- and paying taxes easier. For more information
tions, and publications. Don’t send tax ques-
endar? The following are advantages of using on electronic payments, go to IRS.gov/
tions, tax returns, or payments to the above ad-
a tax calendar. Payments.
dress.
• You don't have to figure the due dates
yourself. Getting answers to your tax questions. Tax deposits. Some taxes can be paid with
• You can file or pay timely and avoid penal- If you have a tax question not answered by this the return on which they are reported. However,
ties. publication or the How To Get Tax Help section in many cases, you have to deposit the tax be-
• You don't have to adjust the due dates for at the end of this publication, go to the IRS In- fore the due date for filing the return. Tax depos-
Saturdays, Sundays, and legal holidays. teractive Tax Assistant page at IRS.gov/ its are figured for periods of time that are shorter
• You don't have to adjust the due dates for Help/ITA where you can find topics by using the than the time period covered by the return. See
special banking rules if you use the Em- search feature or viewing the categories listed. Pub. 15 for the employment tax deposit rules.
ployer's Tax Calendar or Excise Tax Calen- For the excise tax deposit rules, see Pub. 510 or
dar, later. Getting tax forms, instructions, and pub the Instructions for Form 720.
lications. Go to IRS.gov/Forms to download
Which calendar(s) should I use? To decide current and prior-year forms, instructions, and Electronic deposit requirement. You
which calendar(s) to use, first look at the Gen- publications. must use electronic funds transfer (EFT) to
eral Tax Calendar, later, and highlight the dates make all federal tax deposits. Generally, an EFT
is made using EFTPS. If you don't want to use
Table 1. Useful Publications EFTPS, you can arrange for your tax professio-
nal, financial institution, payroll service, or other
IF you’re... THEN you may need... trusted third party to make electronic deposits
on your behalf. EFTPS is a free service provi-
an employer • Pub. 15, Employer's Tax Guide. ded by the Department of the Treasury. Serv-
• Pub. 15-A, Employer's Supplemental Tax Guide. ices provided by your tax professional, financial
• Pub. 15-B, Employer's Tax Guide to Fringe Benefits. institution, payroll service, or other third party
• Pub. 15-T, Federal Income Tax Withholding Methods. may have a fee.
• Pub. 926, Household Employer's Tax Guide. To get more information or to enroll in
EFTPS, go to EFTPS.gov or call 800-555-4477.
a farmer • Pub. 15, Employer's Tax Guide.
To contact EFTPS using Telecommunications
• Pub. 225, Farmer's Tax Guide. Relay Services (TRS) for people who are deaf,
an individual • Pub. 505, Tax Withholding and Estimated Tax. hard of hearing, or have a speech disability, dial
711 and then provide the TRS assistant the
required to pay excise taxes • Pub. 510, Excise Taxes.
800-555-4477 number above or 800-733-4829.
Page 2 Publication 509 (2024)

Additional information about EFTPS is also state as the address to which you would mail tax by January 31, file and pay your tax by
available in Pub. 966. the return without a payment, as shown in the April 15 (April 17 if you live in Maine or Mas-
instructions for your tax return. sachusetts).
If you fail to timely, properly, and fully
The PDS can tell you how to get written
! make your federal tax deposit, you may All businesses. Give annual information
CAUTION be subject to a failure-to-deposit pen-
proof of the mailing date.
statements to recipients of certain payments
alty. For an EFTPS deposit to be on time, you PDSs can't deliver items to P.O. boxes. you made during 2023. You can use the ap-
must submit the deposit by 8 p.m. Eastern time You must use the U.S. Postal Service to propriate version of Form 1099 or other infor-
the day before the date the deposit is due.
!
CAUTION mail any item to an IRS P.O. box ad- mation return. Form 1099 can be issued elec-
dress. tronically with the consent of the recipient.
Saturday, Sunday, or legal holiday. Gener- Payments that may be covered include the
ally, if a due date for performing any act for tax following.
purposes falls on a Saturday, Sunday, or legal
holiday, the act is considered to be performed
General Tax Calendar • Cash payments for fish (or other aquatic
life) purchased from anyone engaged in
timely if it is performed no later than the next the trade or business of catching fish.
This tax calendar has the due dates for 2024
day that isn't a Saturday, Sunday, or legal holi- • Compensation for workers who aren't
that most taxpayers will need. Employers and
day. The term “legal holiday” means any legal considered employees (including fishing
persons who pay excise taxes should also use
holiday in the District of Columbia. The calen- boat proceeds to crew members).
the Employer's Tax Calendar and the Excise Tax
dars provided in this publication make the ad- • Dividends and other corporate distribu-
Calendar, later.
justments for Saturdays, Sundays, and legal tions.
holidays. But you must make any adjustments Fiscal-year taxpayers. If you file your income
• Interest.
for statewide legal holidays, as discussed later. tax return for a fiscal year rather than the calen-
• Rent.
dar year, you must change some of the dates in
• Royalties.
An exception to this rule for certain ex- • Payments of Indian gaming profits to
cise taxes is noted later under the Ex- this calendar. These changes are described un-
! cise Tax Calendar. der Fiscal-Year Taxpayers at the end of this cal-
tribal members.
CAUTION
endar.
• Profit-sharing distributions.
• Retirement plan distributions.
Legal holidays. Legal holidays occurring in • Original issue discount.
2024 are listed below. First Quarter • Prizes and awards.
• January 1—New Year's Day • Medical and health care payments.
• January 15—Birthday of Martin Luther The first quarter of a calendar year is made up • Debt cancellation (treated as payment to
King, Jr. of January, February, and March. debtor).
• February 19—Washington's Birthday • Cash payments over $10,000. See the
• April 16—District of Columbia Emancipa- Form 8300 instructions.
tion Day January 10
• May 27—Memorial Day See the General Instructions for Certain
• June 19—Juneteenth National Independ- Employees who work for tips. If you re- Information Returns for information on what
ence Day ceived $20 or more in tips during December, payments are covered, how much the pay-
• July 4—Independence Day report them to your employer. You can use ment must be before a statement is required,
• September 2—Labor Day Form 4070. which form to use, when to file, and exten-
• October 14—Indigenous Peoples’ Day sions of time to provide statements to the
IRS. Form 1099-B, Proceeds From Broker
(previously Columbus Day) January 16 and Barter Exchange Transactions; Form
• November 11—Veterans Day
• November 28—Thanksgiving Day Individuals. Make a payment of your esti- 1099-S, Proceeds From Real Estate Transac-
• December 25—Christmas Day mated tax for 2023 if you didn't pay your in- tions; and certain reporting on Form
come tax for the year through withholding (or 1099-MISC, Miscellaneous Information, are
Statewide legal holidays. In general, a didn't pay in enough tax that way). Use Form due to recipients by February 15.
statewide legal holiday delays a due date for fil- 1040-ES. This is the final installment date for
ing a return only if the IRS office where you're Payers of nonemployee compensation.
2023 estimated tax payments. However, you
required to file is located in that state. For indi- File Form 1099-NEC for nonemployee
don't have to make this payment if you file
viduals, a statewide legal holiday also delays a compensation paid in 2023.
your 2023 return (Form 1040 or Form
due date for filing a return for residents of that 1040-SR) and pay all tax due by January 31,
state. A statewide legal holiday doesn't delay a 2024. February 12
due date for making a federal tax deposit.
Farmers and fishermen. Pay your esti- Employees who work for tips. If you re-
Penalties. Whenever possible, you should take mated tax for 2023 using Form 1040-ES. You ceived $20 or more in tips during January, re-
action before the listed due date. If you’re late, have until April 15 (April 17 if you live in port them to your employer. You can use
you may have to pay a penalty as well as inter- Maine or Massachusetts) to file your 2023 in- Form 4070.
est on any overdue taxes. come tax return (Form 1040 or Form
Be sure to follow all the tax laws that apply to 1040-SR). If you don't pay your estimated tax
you. In addition to civil penalties, criminal penal- by January 16, you must file your 2023 return
February 15
ties may be imposed for intentionally not paying and pay all tax due by March 1, 2024, to Individuals. If you claimed exemption
taxes, for intentionally filing a false return, or for avoid an estimated tax penalty. from income tax withholding last year on the
not filing a required return. Form W-4 you gave your employer, you must
Use of private delivery services. You can

January 31 file a new Form W-4 by this date to continue
your exemption for another year.
use certain private delivery services (PDSs) Individuals who must make estimated tax
designated by the IRS to meet the timely mail- payments. If you didn't pay your last in- All businesses. Give annual information
ing as timely filing/paying rule for tax returns stallment of estimated tax by January 16, you statements to recipients of certain payments
and payments. may choose (but aren't required) to file your you made during 2023. You can use the ap-
Go to IRS.gov/PDS for the current list of income tax return (Form 1040 or Form propriate version of Form 1099 or other infor-
designated PDSs. For the IRS mailing address 1040-SR) for 2023 by January 31. Filing your mation return. Form 1099 can be issued elec-
to use if you’re using a PDS, go to IRS.gov/ return and paying all tax due by January 31 tronically with the consent of the recipient.
PDSstreetAddresses. Select the mailing ad- prevents any penalty for late payment of the
dress listed on the webpage that is in the same last installment. If you can't file and pay your
Publication 509 (2024) Page 3

This due date applies only to the following copy of their Schedule K-1 (Form 1120-S), If you’re required to file a federal income tax
types of payments. Shareholder's Share of Income, Deductions, return (Form 1040 or Form 1040-SR), file
• All payments reported on Form 1099-B. Credits, etc., or substitute Schedule K-1 Schedule H (Form 1040) with the return and
• All payments reported on Form 1099-S. (Form 1120-S), and, if applicable, Sched- report any household employment taxes. Re-
• Substitute payments reported in box 8 or ule K-3 (Form 1120-S), Shareholder’s Share port any federal unemployment (FUTA) tax on
gross proceeds paid to an attorney re- of Income, Deductions, Credits, etc.—Inter- Schedule H (Form 1040) if you paid total
ported in box 10 of Form 1099-MISC. national, or substitute Schedule K-3 (Form cash wages of $1,000 or more in any calen-
1120-S). dar quarter of 2022 or 2023 to household em-
ployees. Also, report any income tax you
February 28 To request an automatic 6-month extension
withheld for your household employees. For
of time to file the return, file Form 7004 and de-
All businesses. File information returns posit what you estimate you owe in tax. Then, more information, see Pub. 926.
(for example, certain Forms 1099) for certain file the return; pay any tax, interest, and penal-
Corporations. File a 2023 calendar year
payments you made during 2023. These pay- ties due; and provide each shareholder with a
income tax return (Form 1120) and pay any
ments are described under All businesses copy of their Schedule K-1 (Form 1120-S) and,
tax due. If you want an automatic 6-month ex-
under January 31, earlier. However, Form if applicable, Schedule K-3 (Form 1120-S) by
tension of time to file the return, file Form
1099-NEC reporting nonemployee compen- September 16.
7004 and deposit what you estimate you owe
sation must be filed by January 31. There are
S corporation election. File Form 2553 in taxes.
different forms for different types of pay-
ments. Use a separate Form 1096 to summa- to elect to be treated as an S corporation be- Deposit the first installment of estimated in-
rize and transmit the forms for each type of ginning with calendar year 2024. If Form come tax for 2024.
payment. See the General Instructions for 2553 is filed late, S corporation treatment will
Certain Information Returns for information begin with calendar year 2025. May 10
on what payments are covered, how much
the payment must be before a return is re-
quired, which form to use, and extensions of
Second Quarter Employees who work for tips. If you re-
ceived $20 or more in tips during April, report
time to file. them to your employer. You can use Form
The second quarter of a calendar year is made 4070.
If you file Forms 1097, 1098, 1099 (except a
up of April, May, and June.
Form 1099-NEC reporting nonemployee com-
pensation), 3921, 3922, or W-2G electronically, June 10
your due date for filing them with the IRS will be April 1
extended to April 1. The due date for giving the Employees who work for tips. If you re-
recipient these forms generally remains January Electronic filing of Forms 1097, 1098, 1099, ceived $20 or more in tips during May, report
31. 3921, 3922, and W-2G. File Forms them to your employer. You can use Form
1097, 1098, 1099 (except a Form 1099-NEC 4070.
reporting nonemployee compensation),
March 1 3921, 3922, and W-2G with the IRS. This due
date applies only if you file electronically. Oth- June 17
Farmers and fishermen. File your 2023
erwise, see All businesses under February
income tax return (Form 1040 or Form Individuals. If you’re a U.S. citizen or resi-
28, earlier.
1040-SR) and pay all tax due. However, you dent alien living and working (or on military
have until April 15 (April 17 if you live in The due date for giving the recipient these duty) outside the United States and Puerto
Maine or Massachusetts) to file if you paid forms generally remains January 31. Rico, file Form 1040 or Form 1040-SR and
your 2023 estimated tax by January 16, For information about filing Forms 1097, pay any tax, interest, and penalties due. Oth-
2024. 1098, 1099, 3921, 3922, and W-2G electroni- erwise, see Individuals under April 15, earlier.
cally, see Pub. 1220. If you want additional time to file your return,
file Form 4868 to obtain 4 additional months
March 11
April 10 to file and pay what you estimate you owe in
tax to avoid penalties and interest. Then, file
Employees who work for tips. If you re-
ceived $20 or more in tips during February, Employees who work for tips. If you re- Form 1040 or Form 1040-SR by October 15.
report them to your employer. You can use ceived $20 or more in tips during March, re- However, if you’re a participant in a combat
Form 4070. port them to your employer. You can use zone, you may be able to further extend the fil-
Form 4070. ing deadline. See Pub. 3, Armed Forces' Tax
Guide.
March 15
April 15 Individuals. Make a payment of your 2024
Partnerships. File a 2023 calendar year estimated tax if you’re not paying your income
return (Form 1065). Provide each partner Individuals. File a 2023 Form 1040 or
tax for the year through withholding (or won't
with a copy of their Schedule K-1 (Form Form 1040-SR and pay any tax due. If you
pay in enough tax that way). Use Form
1065), Partner's Share of Income, Deduc- live in Maine or Massachusetts, you may file
1040-ES. This is the second installment date
tions, Credits, etc., or substitute Sched- by April 17. If you want an automatic 6-month
for estimated tax in 2024. For more informa-
ule K-1 (Form 1065), and, if applicable, extension of time to file the return, file Form
tion, see Pub. 505.
Schedule K-3 (Form 1065), Partner’s Share 4868 and pay what you estimate you owe in
of Income, Deductions, Credits, etc.—Inter- tax to avoid penalties and interest. For more Corporations. Deposit the second install-
national, or substitute Schedule K-3 (Form information, see Form 4868. Then, file Form ment of estimated income tax for 2024.
1065). 1040 or Form 1040-SR by October 15.
If you’re not paying your 2024 income tax
To request an automatic 6-month extension
of time to file the return, file Form 7004. Then, through withholding (or won't pay in enough tax
Third Quarter
file the return and provide each partner with a during the year that way), pay the first install-
copy of their final or amended (if required) ment of your 2024 estimated tax. Use Form The third quarter of a calendar year is made up
Schedule K-1 (Form 1065) and, if applicable, 1040-ES. For more information, see Pub. 505. of July, August, and September.
Schedule K-3 (Form 1065) by September 16.
Household employers. If you paid cash
S corporations. File a 2023 calendar year wages of $2,600 or more in 2023 to a house-
July 10
income tax return (Form 1120-S) and pay any hold employee, you must file Schedule H Employees who work for tips. If you re-
tax due. Provide each shareholder with a (Form 1040), Household Employment Taxes. ceived $20 or more in tips during June, report

them to your employer. You can use Form Corporations. File a 2023 calendar year tion with a fiscal tax year ending June 30 must
4070. income tax return (Form 1120) and pay any file by the 15th day of the 3rd month after the
tax, interest, and penalties due. This due end of its tax year. A corporation with a short tax
date applies only if you timely requested an year ending anytime in June will be treated as if
August 12 automatic 6-month extension. Otherwise, see the short year ended on June 30, and must file
Employees who work for tips. If you re- Corporations under April 15, earlier. by the 15th day of the 3rd month after the end of
ceived $20 or more in tips during July, report its tax year.
them to your employer. You can use Form November 12 Form 7004 is used to request an automatic
6-month extension of time to file Form 1120.
4070.
Employees who work for tips. If you re- However, corporations with a fiscal tax year
ceived $20 or more in tips during October, re- ending June 30, or a short tax year treated as if
September 10 port them to your employer. You can use the short year ended June 30, will use Form
Form 4070. 7004 to request an automatic 7-month exten-
sion of time to file Form 1120.
ceived $20 or more in tips during August, re-
port them to your employer. You can use December 10 Form 1120-S (or Form 7004). This form is
Form 4070.
due on the 15th day of the 3rd month after the
end of the corporation's tax year. Provide each
ceived $20 or more in tips during November,
September 16 report them to your employer. You can use
shareholder with a copy of their Schedule K-1
(Form 1120-S) or substitute Schedule K-1
Individuals. Make a payment of your 2024 Form 4070.
(Form 1120-S) and, if applicable, Schedule K-3
estimated tax if you’re not paying your income (Form 1120-S) or substitute Schedule K-3
tax for the year through withholding (or won't December 16 (Form 1120-S) by the 15th day of the 3rd month
pay in enough tax that way). Use Form after the end of the corporation's tax year. Form
1040-ES. This is the third installment date for Corporations. Deposit the fourth install- 7004 is used to request an automatic 6-month
estimated tax in 2024. For more information, ment of estimated income tax for 2024. extension of time to file Form 1120-S.
see Pub. 505.
Partnerships. File a 2023 calendar year Fiscal-Year Taxpayers Estimated tax payments. Payments are due
on the 15th day of the 4th, 6th, 9th, and 12th
return (Form 1065). This due date applies
months of the corporation's tax year.
only if you timely requested an automatic If you use a fiscal year (rather than the calendar
6-month extension. Otherwise, see Partner- year) as your tax year, you should change some Form 2553. This form is used to choose S cor-
ships under March 15, earlier. Provide each of the dates in this calendar. Use the following poration treatment. It is due no more than 2
partner with a copy of their final or amended general guidelines to make these changes. months and 15 days after the beginning of the
Schedule K-1 (Form 1065) or substitute
The 3 months that make up each quar- tax year the election is to take effect or at any
Schedule K-1 (Form 1065) and, if applicable,
TIP ter of a fiscal year may be different from time during the preceding tax year.
Schedule K-3 (Form 1065) or substitute
those of each calendar quarter, de-
Schedule K-3 (Form 1065).
pending on when the fiscal year begins. Also,
S corporations. File a 2023 calendar year see Saturday, Sunday, or legal holiday, earlier. Employer's Tax Calendar
income tax return (Form 1120-S) and pay any
tax, interest, and penalties due. This due This tax calendar covers various due dates of
date applies only if you timely requested an Individuals interest to employers. Principally, it covers the
automatic 6-month extension of time to file following federal taxes.
Form 1040 or Form 1040-SR. This form is
the return. Otherwise, see S corporations un- • Income tax you withhold from your employ-
due on the 15th day of the 4th month after the
der March 15, earlier. Provide each share- ees' wages or from nonpayroll amounts
end of your tax year. Form 4868 is used to re-
holder with a copy of their final or amended you pay out.
quest an extension of time to file Form 1040 or
Schedule K-1 (Form 1120-S) or substitute • Social security and Medicare taxes (FICA
Form 1040-SR.
Schedule K-1 (Form 1120-S) and, if applica- taxes) you withhold from your employees'
ble, Schedule K-3 (Form 1120-S) or substi- wages and the social security and Medi-
Estimated tax payments (Form 1040-ES).
tute Schedule K-3 (Form 1120-S). care taxes you must pay as an employer.
Payments are due on the 15th day of the 4th,
6th, and 9th months of your tax year and on the
• Federal unemployment (FUTA) tax you
Corporations. Deposit the third install- must pay as an employer.
ment of estimated income tax for 2024. 15th day of the 1st month after your tax year
ends. The calendar lists due dates for filing returns
and for making deposits of these three taxes
Fourth Quarter Partnerships throughout the year. Use this calendar with Pub.
15, which gives the deposit rules.
The fourth quarter of a calendar year is made Form 1065. This form is due on the 15th day of
up of October, November, and December. Forms you may need. The following is a list
the 3rd month after the end of the partnership's
and description of the primary employment tax
tax year. Provide each partner with a copy of
forms you may need.
October 10 their Schedule K-1 (Form 1065) or substitute
Schedule K-1 (Form 1065) and, if applicable, 1. Form 940, Employer's Annual Federal Un-
Employees who work for tips. If you re- Schedule K-3 (Form 1065) or substitute Sched- employment (FUTA) Tax Return. This form
ceived $20 or more in tips during September, ule K-3 (Form 1065) by the 15th day of the 3rd is due the last day of the first calendar
report them to your employer. You can use month after the end of the partnership's tax month after the calendar year ends. Use it
Form 4070. year. Form 7004 is used to request an auto- to report the FUTA tax on wages you paid.
matic 6-month extension of time to file Form 2. Form 941, Employer's QUARTERLY Fed-
1065.
October 15 eral Tax Return. This form is due the last
day of the first calendar month after the
Individuals. If you have an automatic Corporations and S Corporations calendar quarter ends. Use it to report so-
6-month extension to file your income tax re- cial security and Medicare taxes and with-
turn for 2023, file Form 1040 or Form Form 1120 (or Form 7004). This form is due held income taxes on wages if your em-
1040-SR and pay any tax, interest, and pen- on the 15th day of the 4th month after the end of ployees aren't farm workers or household
alties due. the corporation’s tax year. However, a corpora- employees.

3. Form 943, Employer's Annual Federal Tax Nonpayroll withholding. If the monthly in full, you have until February 12 to file the
Return for Agricultural Employees. This deposit rule applies, deposit the tax for pay- return.
form is due the last day of the first calen- ments made in December 2023.
dar month after the calendar year ends.
Use it to report social security and Medi-
February 12
care taxes and withheld income taxes on
January 31
Nonpayroll taxes. File Form 945 to report
wages if your employees are farm workers. All employers. Give your employees their income tax withheld for 2023 on all nonpay-
4. Form 944, Employer's ANNUAL Federal copies of Form W-2 for 2023. If an employee roll items. This due date applies only if you
Tax Return. This form is due the last day of agreed to receive Form W-2 electronically, deposited the tax for the year timely, properly,
the first calendar month after the calendar have it posted on a website and notify the and in full.
year ends. Certain small employers use it employee of the posting.
Social security, Medicare, and withheld in-
instead of Form 941 to report social secur- File Form W-3, Transmittal of Wage and Tax
come tax. File Form 941 for the fourth
ity and Medicare taxes and withheld in- Statements, along with Copy A of all the Forms
quarter of 2023. This due date applies only if
come tax. W-2 you issued for 2023.
you deposited the tax for the quarter timely,
5. Form 945, Annual Return of Withheld Fed- Payers of nonemployee compensation. properly, and in full.
eral Income Tax. This form is due the last File Form 1099-NEC for nonemployee
day of the first calendar month after the Certain small employers. File Form 944
compensation paid in 2023.
calendar year ends. Use it to report in- to report social security and Medicare taxes
come tax withheld on all nonpayroll items. Payers of gambling winnings. If you ei- and withheld income tax for 2023. This due
A list of nonpayroll items is available in the ther paid reportable gambling winnings or date applies only if you deposited the tax for
Instructions for Form 945. withheld income tax from gambling winnings, the year timely, properly, and in full.
give the winners their copies of Form W-2G.
Farm employers. File Form 943 to report
Fiscal-year taxpayers. The dates in this cal-
Nonpayroll taxes. File Form 945 to report social security and Medicare taxes and with-
endar apply whether you use a fiscal year or the
income tax withheld for 2023 on all nonpay- held income tax for 2023. This due date ap-
calendar year as your tax year. The only excep-
roll items, including backup withholding and plies only if you deposited the tax for the year
tion is the date for filing Forms 5500, Annual
withholding on pensions, annuities, IRAs, timely, properly, and in full.
Return/Report of Employee Benefit Plan, and
5500-EZ, Annual Return of A One-Participant gambling winnings, and payments of Indian
Federal unemployment (FUTA) tax. File
(Owners/Partners and Their Spouses) Retire- gaming profits to tribal members. Deposit or
Form 940 for 2023. This due date applies
ment Plan or A Foreign Plan. These employee pay any undeposited tax under the accuracy
only if you deposited the tax for the year
benefit plan forms are due by the last day of the of deposits rule. If your tax liability is less than
timely, properly, and in full.
seventh month after the plan year ends. See All $2,500, you can pay it in full with a timely filed
employers under July 31, later. For more infor- return. If you deposited the tax for the year
mation on filing these forms, go to IRS.gov/ timely, properly, and in full, you have until February 15
Form5500. February 12 to file the return.
Social security, Medicare, and withheld income tax. If the monthly deposit rule
Extended due dates. If you timely deposit in
come tax. File Form 941 for the fourth applies, deposit the tax for payments made in
full the tax you’re required to report on Form
quarter of 2023. Deposit or pay any undepos- January.
940, 941, 943, 944, or 945, you may file the re-
ited tax under the accuracy of deposits rule. If
turn by the 10th day of the 2nd month that fol- Nonpayroll withholding. If the monthly
your tax liability is less than $2,500, you can
lows the end of the return period. deposit rule applies, deposit the tax for pay-
pay it in full with a timely filed return. If you
If you’re subject to the semiweekly de- deposited the tax for the quarter timely, prop- ments made in January.
! posit rule, use Table 2 near the end of erly, and in full, you have until February 12 to
CAUTION this publication for your deposit due file the return. February 16
dates. However, if you accumulate $100,000 or
more of taxes on any day during a deposit pe- Certain small employers. File Form 944 All employers. Begin withholding income
riod, you must deposit the tax by the next busi- to report social security and Medicare taxes tax from the pay of any employee who
ness day instead of the date shown in Table 2. and withheld income tax for 2023. Deposit or claimed exemption from withholding in 2023,
pay any undeposited tax under the accuracy but didn't give you Form W-4 (or Form
of deposits rule. If your tax liability is $2,500 W-4(SP), its Spanish version) to continue the
First Quarter or more for 2023 but less than $2,500 for the exemption this year.
fourth quarter, deposit any undeposited tax or
The first quarter of a calendar year is made up pay it in full with a timely filed return. If you
of January, February, and March. deposited the tax for the year timely, properly, February 28
and in full, you have until February 12 to file
Payers of gambling winnings. File Form
the return.
During January 1096 along with Copy A of all the Forms
Farm employers. File Form 943 to report W-2G you issued for 2023.
All employers. Give your employees their cop- social security and Medicare taxes and with- If you file Forms W-2G electronically, your
ies of Form W-2, Wage and Tax Statement, for held income tax for 2023. Deposit or pay any due date for filing them with the IRS will be ex-
2023 by January 31, 2024. If the employee undeposited tax under the accuracy of de- tended to April 1. The due date for giving the re-
agreed to receive Form W-2 electronically, have posits rule. If your tax liability is less than cipient these forms remains January 31.
it posted on a website and notify the employee $2,500, you can pay it in full with a timely filed
of the posting. return. If you deposited the tax for the year Health coverage reporting to IRS. If
timely, properly, and in full, you have until you’re an Applicable Large Employer, file pa-
January 16 February 12 to file the return. per Forms 1094-C, Transmittal of Em-
ployer-Provided Health Insurance Offer and
Social security, Medicare, and withheld in- Federal unemployment (FUTA) tax. File Coverage Information Returns, and 1095-C
come tax. If the monthly deposit rule Form 940 for 2023. If your undeposited tax is with the IRS. For all other providers of mini-
applies, deposit the tax for payments made in $500 or less, you can either pay it with your mum essential coverage, file paper Forms
December 2023. return or deposit it. If it is more than $500, 1094-B, Transmittal of Health Coverage Infor-
you must deposit it. However, if you depos- mation Returns, and 1095-B with the IRS. If
ited the tax for the year timely, properly, and you’re filing any of these forms with the IRS

electronically, your due date for filing them file electronic Forms 1094-C and 1095-C with applies, deposit the tax for payments made in
will be extended to April 1. See the Instruc- the IRS. For all other providers of minimum May.
tions for Forms 1094-B and 1095-B, and the essential coverage, file electronic Forms
Instructions for Forms 1094-C and 1095-C for 1094-B and 1095-B with the IRS. Otherwise, Nonpayroll withholding. If the monthly
more information about the information re- see Health coverage reporting to IRS under deposit rule applies, deposit the tax for pay-
porting requirements. February 28, earlier. ments made in May.
February 29 April 15 Third Quarter

Large food and beverage establishment Social security, Medicare, and withheld in- The third quarter of a calendar year is made up
employers. File Form 8027, Employer's come tax. If the monthly deposit rule of July, August, and September.
Annual Information Return of Tip Income and applies, deposit the tax for payments made in
Allocated Tips. Use Form 8027-T, Transmittal
of Employer's Annual Information Return of
March.
July 15
Tip Income and Allocated Tips, to summarize Nonpayroll withholding. If the monthly
and transmit paper Forms 8027 if you have deposit rule applies, deposit the tax for pay-
come tax. If the monthly deposit rule
more than one establishment. ments made in March.
applies, deposit the tax for payments made in
If you file Forms 8027 electronically, your Household employers. If you paid cash June.
due date for filing them with the IRS will be ex- wages of $2,600 or more in 2023 to a house-
tended to April 1. Nonpayroll withholding. If the monthly
hold employee, you must file Schedule H
deposit rule applies, deposit the tax for pay-
(Form 1040). If you’re required to file a federal
ments made in June.
March 1 income tax return (Form 1040 or Form
1040-SR), file Schedule H (Form 1040) with
Health coverage reporting to employees. the return and report any household employ- July 31
If you’re an Applicable Large Employer, ment taxes. If you live in Maine or Massachu-
provide Form 1095-C, Employer-Provided setts, you may file by April 17. Report any Social security, Medicare, and withheld in-
Health Insurance Offer and Coverage, to federal unemployment (FUTA) tax on Sched- come tax. File Form 941 for the second
full-time employees. For all other providers of ule H (Form 1040) if you paid total cash wa- quarter of 2024. Deposit or pay any undepos-
minimum essential coverage, provide Form ges of $1,000 or more in any calendar quar- ited tax under the accuracy of deposits rule. If
1095-B, Health Coverage, to responsible inter of 2022 or 2023 to household employees. your tax liability is less than $2,500, you can
dividuals. See the Instructions for Forms Also, report any income tax you withheld for pay it in full with a timely filed return. If you
1094-B and 1095-B, and the Instructions for your household employees. For more infor- deposited the tax for the quarter timely, prop-
Forms 1094-C and 1095-C for more informa- mation, see Pub. 926. erly, and in full, you have until August 12 to
tion about the information reporting require- file the return.
ments.
April 30 Certain small employers. Deposit any
undeposited tax if your tax liability is $2,500
March 15 Social security, Medicare, and withheld in- or more for 2024 but less than $2,500 for the
come tax. File Form 941 for the first second quarter.
Social security, Medicare, and withheld in- quarter of 2024. Deposit or pay any undepos-
come tax. If the monthly deposit rule ited tax under the accuracy of deposits rule. If Federal unemployment (FUTA) tax. De-
applies, deposit the tax for payments made in your tax liability is less than $2,500, you can posit the tax owed through June if more than
February. pay it in full with a timely filed return. If you $500.
deposited the tax for the quarter timely, prop-
Nonpayroll withholding. If the monthly erly, and in full, you have until May 10 to file All employers. If you maintain an em-
deposit rule applies, deposit the tax for pay- the return. ployee benefit plan, such as a pension,
ments made in February. profit-sharing, or stock bonus plan, file Form
Federal unemployment (FUTA) tax. De- 5500 or 5500-EZ for calendar year 2023. If
posit the tax owed through March if more you use a fiscal year as your plan year, file
Second Quarter than $500. the form by the last day of the seventh month
after the plan year ends. For more information
The second quarter is made up of April, May, on filing these forms, go to IRS.gov/
and June. May 10 Form5500.
April 1 come tax. File Form 941 for the first August 12
Electronic filing of Forms W-2G. File
you deposited the tax for the quarter timely, Social security, Medicare, and withheld in-
copies of all the Forms W-2G you issued for
properly, and in full. come tax. File Form 941 for the second
2023. This due date applies only if you elec- quarter of 2024. This due date applies only if
tronically file. Otherwise, see Payers of gam- you deposited the tax for the quarter timely,
bling winnings under February 28, earlier. May 15 properly, and in full.
The due date for giving the recipient these
forms remains January 31.
For information about filing Forms W-2G
come tax. If the monthly deposit rule August 15
applies, deposit the tax for payments made in
electronically, see Pub. 1220. April. Social security, Medicare, and withheld in-
come tax. If the monthly deposit rule
Electronic filing of Forms 8027. File Nonpayroll withholding. If the monthly applies, deposit the tax for payments made in
Forms 8027 for 2023. This due date applies deposit rule applies, deposit the tax for pay- July.
only if you electronically file. Otherwise, see ments made in April.
Large food and beverage establishment em- Nonpayroll withholding. If the monthly
ployers under February 29, earlier. deposit rule applies, deposit the tax for pay-
June 17 ments made in July.
Electronic filing of Forms 1094-C and
1095-C and Forms 1094-B and 1095-B. Social security, Medicare, and withheld in-
If you’re an Applicable Large Employer, come tax. If the monthly deposit rule

September 16 November 15 the tax period. The tax period begins on
July 1 and ends the following June 30. You
Social security, Medicare, and withheld in- Social security, Medicare, and withheld in- must pay the full year's tax on all vehicles
come tax. If the monthly deposit rule come tax. If the monthly deposit rule you have in use during the month of July.
applies, deposit the tax for payments made in applies, deposit the tax for payments made in You must also pay a partial-year tax on
August. October. taxable vehicles that you put into use in a
month after July. For more information, see
Nonpayroll withholding. If the monthly Nonpayroll withholding. If the monthly the Instructions for Form 2290.
deposit rule applies, deposit the tax for pay- deposit rule applies, deposit the tax for pay-
ments made in August. ments made in October. Fiscal-year taxpayers. The dates in this cal-
endar apply whether you use a fiscal year or the
Fourth Quarter December 16 calendar year as your tax year.
The fourth quarter of a calendar year is made Social security, Medicare, and withheld in- Adjustments for Saturday, Sunday, or legal
up of October, November, and December. come tax. If the monthly deposit rule holidays. Generally, if a due date falls on a
applies, deposit the tax for payments made in Saturday, Sunday, or legal holiday, the due date
November. is delayed until the next day that isn't a Satur-
October 15 day, Sunday, or legal holiday. For excise taxes,
Nonpayroll withholding. If the monthly there are two exceptions to this rule.
Social security, Medicare, and withheld in- deposit rule applies, deposit the tax for pay- • For deposits of regular method taxes, if
come tax. If the monthly deposit rule ments made in November. the due date is a Saturday, Sunday, or legal
applies, deposit the tax for payments made in holiday, the due date is the immediately
September. preceding day that isn't a Saturday, Sun-
Nonpayroll withholding. If the monthly Excise Tax Calendar day, or legal holiday.
deposit rule applies, deposit the tax for pay- • Under the special September deposit
ments made in September. This tax calendar gives the due dates for filing rules, if the due date falls on a Saturday,
returns and making deposits of excise taxes. the deposit is due on the preceding Friday.
Use this calendar with Pub. 510. Also, see the If the due date falls on a Sunday, the de-
October 31 instructions for Forms 11-C, 720, 730, and 2290 posit is due on the following Monday. For
for more information. References to Form 2290 more information, see the Instructions for
Social security, Medicare, and withheld in- Form 720.
also apply to Form 2290(SP).
come tax. File Form 941 for the third
quarter of 2024. Deposit or pay any undepos- The Excise Tax Calendar has been adjusted for
Forms you may need. The following is a list all of these provisions.
ited tax under the accuracy of deposits rule. If
and description of the excise tax forms you may
your tax liability is less than $2,500, you can
need. Regular method taxes. These are taxes,
pay it in full with a timely filed return. If you
deposited the tax for the quarter timely, prop- 1. Form 11-C, Occupational Tax and Regis- other than alternative method taxes used for
erly, and in full, you have until November 12 tration Return for Wagering. Use this form communication and air transportation taxes, re-
to file the return. to register any wagering activity and to pay ported on Form 720 for which deposits are re-
an occupational tax on wagering. File quired.
Certain small employers. Deposit any Form 11-C if you’re in the business of ac-
undeposited tax if your tax liability is $2,500
or more for 2024 but less than $2,500 for the
cepting wagers, including conducting a First Quarter
wagering pool or lottery, or are an agent of
third quarter. someone who accepts wagers. You must
file the form before you begin accepting The first quarter of a calendar year is made up
Federal unemployment (FUTA) tax. De- of January, February, and March.
wagers. After that, file the form by July 1 of
posit the tax owed through September if more
each year. Also, see Form 730 below.
than $500.
2. Form 720, Quarterly Federal Excise Tax January 2
During November Return. File this form by the last day of the
month following the calendar quarter. Use
Wagering tax. File Form 730 and pay the
tax on wagers accepted during November
Income tax withholding. Encourage em- this form to report a wide variety of excise 2023.
ployees to fill out a new Form W-4 or Form taxes, including:
W-4(SP) for 2025 if they experienced any a. Environmental taxes, Heavy highway vehicle use tax. File
personal or financial changes. Examples of Form 2290 and pay the tax for vehicles first
changes that could require a new Form W-4 b. Communications and air transporta- used in November 2023.
include changing the filing status on a tax re- tion taxes,
turn, changing the number of jobs worked c. Fuel taxes, January 10
during the year, and other income, deduc-
tions, or credits. The 2025 revision of Form d. Retail tax, Communications and air transportation
W-4 will be available at IRS.gov/FormW4 by e. Ship passenger tax, and taxes under the alternative method.
mid-December. Encourage your employees Deposit the tax included in amounts billed or
to use the IRS Tax Withholding Estimator f. Manufacturers taxes. tickets sold during the first 15 days of Decem-
available at IRS.gov/W4App. 3. Form 730, Monthly Tax Return for Wagers. ber 2023.
Use this form to pay an excise tax on wa-
November 12 gers you accept. File this form for each January 12
month by the last day of the following
Social security, Medicare, and withheld in- month. Also, see Form 11-C above. Regular method taxes. Deposit the tax
come tax. File Form 941 for the third for the last 16 days of December 2023.
4. Form 2290, Heavy Highway Vehicle Use
Tax Return. Use this form to pay the fed-
you deposited the tax for the quarter timely,
properly, and in full.
eral use tax on heavy highway vehicles January 25
registered in your name. File this form by
the last day of the month following the Communications and air transportation
month of the vehicle's first taxable use in taxes under the alternative method.

Deposit the tax included in amounts billed or tickets sold during the last 14 days of Febru- May 28
tickets sold during the last 16 days of Decem- ary.
ber 2023. Communications and air transportation
taxes under the alternative method.
March 29 Deposit the tax included in amounts billed or
January 29 tickets sold during the last 15 days of April.
Regular method taxes. Deposit the tax
Regular method taxes. Deposit the tax for the first 15 days of March.
for the first 15 days of January. May 29
Second Quarter Regular method taxes. Deposit the tax
January 31 for the first 15 days of May.
The second quarter of a calendar year is made
Form 720 taxes. File Form 720 for the up of April, May, and June.
fourth quarter of 2023. May 31
Wagering tax. File Form 730 and pay the April 1 Wagering tax. File Form 730 and pay the
tax on wagers accepted during December tax on wagers accepted during April.
2023. Wagering tax. File Form 730 and pay the
tax on wagers accepted during February. Heavy highway vehicle use tax. File
Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first
Form 2290 and pay the tax for vehicles first Heavy highway vehicle use tax. File
used in April.
used in December 2023. Form 2290 and pay the tax for vehicles first
used in February.
June 12
February 12
April 10 Communications and air transportation
Communications and air transportation taxes under the alternative method.
taxes under the alternative method. Communications and air transportation
Deposit the tax included in amounts billed or
Deposit the tax included in amounts billed or taxes under the alternative method.
tickets sold during the first 15 days of May.
tickets sold during the first 15 days of Janu- Deposit the tax included in amounts billed or
ary. tickets sold during the first 15 days of March.
June 14
February 14 April 12 Regular method taxes. Deposit the tax
for the last 16 days of May.
Regular method taxes. Deposit the tax Regular method taxes. Deposit the tax
for the last 16 days of January. for the last 16 days of March.
June 26
February 27 April 25 Communications and air transportation
Communications and air transportation Communications and air transportation
taxes under the alternative method. taxes under the alternative method.
tickets sold during the last 16 days of May.
Deposit the tax included in amounts billed or Deposit the tax included in amounts billed or
tickets sold during the last 16 days of Janu- tickets sold during the last 16 days of March.
ary. June 28
April 29 Regular method taxes. Deposit the tax
February 29 Regular method taxes. Deposit the tax
for the first 15 days of June.
Wagering tax. File Form 730 and pay the for the first 15 days of April.
tax on wagers accepted during January. Third Quarter
Heavy highway vehicle use tax. File
April 30 The third quarter of a calendar year is made up
Form 2290 and pay the tax for vehicles first Form 720 taxes. File Form 720 for the first of July, August, and September.
used in January. quarter of 2024.
Regular method taxes. Deposit the tax Wagering tax. File Form 730 and pay the
July 1
for the first 15 days of February. tax on wagers accepted during March. Wagering tax. File Form 730 and pay the
tax on wagers accepted during May.
Heavy highway vehicle use tax. File
March 12 Form 2290 and pay the tax for vehicles first Heavy highway vehicle use tax. File
Communications and air transportation used in March. Form 2290 and pay the tax for vehicles first
taxes under the alternative method. used in May.
Deposit the tax included in amounts billed or May 10 Floor stocks tax for ozone-depleting chemi-
tickets sold during the first 15 days of Febru-
ary. Communications and air transportation cals (IRS No. 20). Deposit the tax for
taxes under the alternative method. January 1, 2024.
March 14 tickets sold during the first 15 days of April.
Occupational excise taxes. File Form
11-C to register and pay the annual tax if
Regular method taxes. Deposit the tax you’re in the business of accepting wagers.
for the last 14 days of February. May 14
Regular method taxes. Deposit the tax July 10
March 27 for the last 15 days of April.
Communications and air transportation
Communications and air transportation taxes under the alternative method.

Deposit the tax included in amounts billed or September 13 October 31
tickets sold during the first 15 days of June.
Regular method taxes. Deposit the tax Form 720 taxes. File Form 720 for the
for the last 16 days of August. third quarter of 2024.
July 12
Wagering tax. File Form 730 and pay the
Regular method taxes. Deposit the tax September 25 tax on wagers accepted during September.
for the last 15 days of June.
Communications and air transportation Heavy highway vehicle use tax. File
July 25 Deposit the tax included in amounts billed or
Form 2290 and pay the tax for vehicles first
used in September.
Communications and air transportation tickets sold during the last 16 days of August.
November 13
Deposit the tax included in amounts billed or September 27
tickets sold during the last 15 days of June. Communications and air transportation
Regular method taxes. Deposit the tax taxes under the alternative method.
for the first 15 days of September.
July 29 Deposit the tax included in amounts billed or
tickets sold during the first 15 days of Octo-
Regular method taxes. Deposit the tax September 30 ber.
for the first 15 days of July.
Regular method taxes (special September
deposit rule). Deposit the tax for the
November 14
July 31 period beginning September 16 and ending Regular method taxes. Deposit the tax
Form 720 taxes. File Form 720 for the September 26. for the last 16 days of October.
second quarter of 2024.
Wagering tax. File Form 730 and pay the taxes under the alternative method (spe- November 27
tax on wagers accepted during June. cial September deposit rule). Deposit
the tax included in amounts billed or tickets Communications and air transportation
Heavy highway vehicle use tax. File sold during the period beginning September taxes under the alternative method.
Form 2290 and pay the tax for vehicles first 1 and ending September 11. Deposit the tax included in amounts billed or
used in June. tickets sold during the last 16 days of Octo-
Wagering tax. File Form 730 and pay the ber.
tax on wagers accepted during August.
August 12
Heavy highway vehicle use tax. File November 29
Communications and air transportation Form 2290 and pay the tax for vehicles first
taxes under the alternative method. Regular method taxes. Deposit the tax
used in August.
Deposit the tax included in amounts billed or for the first 15 days of November.
tickets sold during the first 15 days of July.
Fourth Quarter December 2
August 14 The fourth quarter of a calendar year is made Wagering tax. File Form 730 and pay the
up of October, November, and December. tax on wagers accepted during October.
Regular method taxes. Deposit the tax
for the last 16 days of July.
October 10 Heavy highway vehicle use tax. File
August 27 Communications and air transportation used in October.
taxes under the alternative method (spe-
cial September deposit rule). Deposit December 11
the tax included in amounts billed or tickets
Deposit the tax included in amounts billed or sold during the period beginning September Communications and air transportation
tickets sold during the last 16 days of July. 12 and ending September 15. taxes under the alternative method.
August 29 October 11 tickets sold during the first 15 days of Novem-
ber.
Regular method taxes. Deposit the tax Regular method taxes (special September
for the first 15 days of August. deposit rule). Deposit the tax for the December 13
last 4 days of September.
September 3 Regular method taxes. Deposit the tax
Heavy highway vehicle use tax. File October 25 for the last 15 days of November.
Form 2290 and pay the full year's tax on all

vehicles you have in use during the month of
Communications and air transportation December 26
July. Deposit the tax included in amounts billed or Communications and air transportation
Wagering tax. File Form 730 and pay the tickets sold during the last 15 days of Sep- taxes under the alternative method.
tax on wagers accepted during July. tember. Deposit the tax included in amounts billed or
tickets sold during the last 15 days of Novem-
September 11 October 29 ber.
Communications and air transportation Regular method taxes. Deposit the tax December 27
taxes under the alternative method. for the first 15 days of October.
Deposit the tax included in amounts billed or Regular method taxes. Deposit the tax
tickets sold during the first 15 days of August. for the first 15 days of December.

December 31 Heavy highway vehicle use tax. File
Wagering tax. File Form 730 and pay the used in November.
tax on wagers accepted during November.
Table 2. Due Dates for Electronic Funds Transfer of Taxes for 2024 Under the Semiweekly Rule
First Quarter: Second Quarter: Third Quarter: Fourth Quarter:
Payroll Date Due Date Payroll Date Due Date Payroll Date Due Date Payroll Date Due Date
Jan 1–2 Jan 5 Apr 1–2 Apr 5 Jul 1–2 Jul 8 Oct 1 Oct 4
Jan 3–5 Jan 10 Apr 3–5 Apr 10 Jul 3–5 Jul 10 Oct 2–4 Oct 9
Jan 24–26 Jan 31 Apr 24–26 May 1 Jul 24–26 Jul 31 Oct 23–25 Oct 30
Jan 27–30 Feb 2 Apr 27–30 May 3 Jul 27–30 Aug 2 Oct 26–29 Nov 1
Jan 31–Feb 2 Feb 7 May 1–3 May 8 Jul 31–Aug 2 Aug 7 Oct 30–Nov 1 Nov 6
Feb 3–6 Feb 9 May 4–7 May 10 Aug 3–6 Aug 9 Nov 2–5 Nov 8
Feb 24–27 Mar 1 May 25–28 May 31 Aug 24–27 Aug 30 Nov 23–26 Dec 2
Feb 28–Mar 1 Mar 6 May 29–31 Jun 5 Aug 28–30 Sep 5 Nov 27–29 Dec 4
Mar 2–5 Mar 8 Jun 1–4 Jun 7 Aug 31–Sep 3 Sep 6 Nov 30–Dec 3 Dec 6
Mar 6–8 Mar 13 Jun 5–7 Jun 12 Sep 4–6 Sep 11 Dec 4–6 Dec 11
Mar 27–29 Apr 3 Jun 26–28 Jul 3 Sep 25–27 Oct 2 Dec 25–27 Jan 2
Mar 30–31 Apr 5 Jun 29–30 Jul 8 Sep 28–30 Oct 4 Dec 28–31 Jan 6
Note. This calendar reflects all legal holidays.
choose from to prepare and file your tax return. people with low-to-moderate incomes, per-
How To Get Tax Help You can prepare the tax return yourself, see if
you qualify for free tax preparation, or hire a tax
sons with disabilities, and limited-Eng-
lish-speaking taxpayers who need help
professional to prepare your return. preparing their own tax returns. Go to
If you have questions about a tax issue; need IRS.gov/VITA, download the free IRS2Go
help preparing your tax return; or want to down- Free options for tax preparation. Your op- app, or call 800-906-9887 for information
load free publications, forms, or instructions, go tions for preparing and filing your return online on free tax return preparation.
to IRS.gov to find resources that can help you or in your local community, if you qualify, include • TCE. The Tax Counseling for the Elderly
right away. the following. (TCE) program offers free tax help for all
• Free File. This program lets you prepare taxpayers, particularly those who are 60
Preparing and filing your tax return. After and file your federal individual income tax years of age and older. TCE volunteers
receiving all your wage and earnings state- return for free using software or Free File specialize in answering questions about
ments (Forms W-2, W-2G, 1099-R, 1099-MISC, Fillable Forms. However, state tax prepara- pensions and retirement-related issues
1099-NEC, etc.); unemployment compensation tion may not be available through Free File. unique to seniors. Go to IRS.gov/TCE or
statements (by mail or in a digital format) or Go to IRS.gov/FreeFile to see if you qualify download the free IRS2Go app for informa-
other government payment statements (Form for free online federal tax preparation, e-fil- tion on free tax return preparation.
1099-G); and interest, dividend, and retirement ing, and direct deposit or payment options. • MilTax. Members of the U.S. Armed
statements from banks and investment firms • VITA. The Volunteer Income Tax Assis- Forces and qualified veterans may use Mil-
(Forms 1099), you have several options to tance (VITA) program offers free tax help to Tax, a free tax service offered by the

Department of Defense through Military understanding of tax matters. For more informa- receive certain types of written correspondence
OneSource. For more information, go to tion on how to choose a tax preparer, go to Tips in the following formats.
MilitaryOneSource (MilitaryOneSource.mil/ for Choosing a Tax Preparer on IRS.gov. • Standard Print.
MilTax).
• Large Print.
Also, the IRS offers Free Fillable Forms,
which can be completed online and then Employers can register to use Business • Braille.
e-filed regardless of income. Services Online. The Social Security Adminis- • Audio (MP3).
tration (SSA) offers online service at SSA.gov/
Using online tools to help prepare your re- employer for fast, free, and secure W-2 filing op- • Plain Text File (TXT).
turn. Go to IRS.gov/Tools for the following. tions to CPAs, accountants, enrolled agents, • Braille Ready File (BRF).
• The Earned Income Tax Credit Assistant and individuals who process Form W-2 and
(IRS.gov/EITCAssistant) determines if Form W-2c, Corrected Wage and Tax State- Disasters. Go to IRS.gov/DisasterRelief to re-
you’re eligible for the earned income credit ment. view the available disaster tax relief.
(EIC).
• The Online EIN Application (IRS.gov/EIN) IRS social media. Go to IRS.gov/SocialMedia Getting tax forms and publications. Go to
helps you get an employer identification to see the various social media tools the IRS IRS.gov/Forms to view, download, or print most
number (EIN) at no cost. uses to share the latest information on tax of the forms, instructions, and publications you
• The Tax Withholding Estimator (IRS.gov/ changes, scam alerts, initiatives, products, and may need. Or, you can go to IRS.gov/
W4App) makes it easier for you to estimate services. At the IRS, privacy and security are OrderForms to place an order.
the federal income tax you want your em- our highest priority. We use these tools to share
ployer to withhold from your paycheck. public information with you. Don’t post your so- Getting tax publications and instructions in
This is tax withholding. See how your with- cial security number (SSN) or other confidential eBook format. Download and view most tax
holding affects your refund, take-home pay, information on social media sites. Always pro- publications and instructions (including Pub.
or tax due. tect your identity when using any social net- 509) on mobile devices as eBooks at IRS.gov/
working site. eBooks.
• The First-Time Homebuyer Credit Account
Look-up (IRS.gov/HomeBuyer) tool pro- The following IRS YouTube channels provide IRS eBooks have been tested using Apple's
vides information on your repayments and short, informative videos on various tax-related iBooks for iPad. Our eBooks haven’t been tes-
account balance. topics in English, Spanish, and ASL. ted on other dedicated eBook readers, and
• The Sales Tax Deduction Calculator • Youtube.com/irsvideos. eBook functionality may not operate as inten-
(IRS.gov/SalesTax) figures the amount you • Youtube.com/irsvideosmultilingua. ded.
can claim if you itemize deductions on • Youtube.com/irsvideosASL.
Schedule A (Form 1040). Access your online account (individual tax-
Watching IRS videos. The IRS Video portal payers only). Go to IRS.gov/Account to se-
Getting answers to your tax ques- (IRSVideos.gov) contains video and audio pre- curely access information about your federal tax
tions. On IRS.gov, you can get sentations for individuals, small businesses, account.
up-to-date information on current and tax professionals. • View the amount you owe and a break-
events and changes in tax law. down by tax year.
• IRS.gov/Help: A variety of tools to help you
Online tax information in other languages. • See payment plan details or apply for a
You can find information on IRS.gov/ new payment plan.
get answers to some of the most common
tax questions.
MyLanguage if English isn’t your native lan- • Make a payment or view 5 years of pay-
guage. ment history and any pending or sched-
• IRS.gov/ITA: The Interactive Tax Assistant,
uled payments.
a tool that will ask you questions and,
based on your input, provide answers on a
Free Over-the-Phone Interpreter (OPI) Serv- • Access your tax records, including key
ice. The IRS is committed to serving taxpayers data from your most recent tax return, and
number of tax topics.
with limited-English proficiency (LEP) by offer- transcripts.
• IRS.gov/Forms: Find forms, instructions,
and publications. You will find details on
ing OPI services. The OPI Service is a federally • View digital copies of select notices from
funded program and is available at Taxpayer the IRS.
the most recent tax changes and interac-
tive links to help you find answers to your
Assistance Centers (TACs), most IRS offices, • Approve or reject authorization requests
and every VITA/TCE tax return site. The OPI from tax professionals.
questions.
• You may also be able to access tax infor-
Service is accessible in more than 350 lan- • View your address on file or manage your
guages. communication preferences.
mation in your e-filing software.
Accessibility Helpline available for taxpay- Get a transcript of your return. With an on-
Need someone to prepare your tax return? ers with disabilities. Taxpayers who need in- line account, you can access a variety of infor-
There are various types of tax return preparers, formation about accessibility services can call mation to help you during the filing season. You
including enrolled agents, certified public ac- 833-690-0598. The Accessibility Helpline can can get a transcript, review your most recently
countants (CPAs), accountants, and many oth- answer questions related to current and future filed tax return, and get your adjusted gross in-
ers who don’t have professional credentials. If accessibility products and services available in come. Create or access your online account at
you choose to have someone prepare your tax alternative media formats (for example, braille, IRS.gov/Account.
return, choose that preparer wisely. A paid tax large print, audio, etc.). The Accessibility Help-
preparer is: line does not have access to your IRS account. Tax Pro Account. This tool lets your tax pro-
• Primarily responsible for the overall sub- For help with tax law, refunds, or account-rela- fessional submit an authorization request to ac-
stantive accuracy of your return, ted issues, go to IRS.gov/LetUsHelp. cess your individual taxpayer IRS online ac-
• Required to sign the return, and count. For more information, go to IRS.gov/
Note. Form 9000, Alternative Media Prefer- TaxProAccount.
• Required to include their preparer tax iden-
tification number (PTIN). ence, or Form 9000(SP) allows you to elect to
Using direct deposit. The safest and easiest
Although the tax preparer always signs way to receive a tax refund is to e-file and
! the return, you're ultimately responsible choose direct deposit, which securely and elec-
CAUTION for providing all the information re- tronically transfers your refund directly into your
quired for the preparer to accurately prepare financial account. Direct deposit also avoids the
your return and for the accuracy of every item possibility that your check could be lost, stolen,
reported on the return. Anyone paid to prepare destroyed, or returned undeliverable to the IRS.
tax returns for others should have a thorough

Eight in 10 taxpayers use direct deposit to re- • Cash: You may be able to pay your taxes sue can’t be handled online or by phone. All
ceive their refunds. If you don’t have a bank ac- with cash at a participating retail store. TACs now provide service by appointment, so
count, go to IRS.gov/DirectDeposit for more in- • Same-Day Wire: You may be able to do you’ll know in advance that you can get the
formation on where to find a bank or credit same-day wire from your financial institu- service you need without long wait times. Be-
union that can open an account online. tion. Contact your financial institution for fore you visit, go to IRS.gov/TACLocator to find
availability, cost, and time frames. the nearest TAC and to check hours, available
Reporting and resolving your tax-related services, and appointment options. Or, on the
identity theft issues. Note. The IRS uses the latest encryption IRS2Go app, under the Stay Connected tab,
• Tax-related identity theft happens when technology to ensure that the electronic pay- choose the Contact Us option and click on “Lo-
someone steals your personal information ments you make online, by phone, or from a cal Offices.”
to commit tax fraud. Your taxes can be af- mobile device using the IRS2Go app are safe
fected if your SSN is used to file a fraudu- and secure. Paying electronically is quick, easy,
lent return or to claim a refund or credit. and faster than mailing in a check or money or-
The Taxpayer Advocate
der. Service (TAS) Is Here To
• The IRS doesn’t initiate contact with tax-
payers by email, text messages (including Help You
What if I can’t pay now? Go to IRS.gov/
shortened links), telephone calls, or social
Payments for more information about your op- What Is TAS?
media channels to request or verify per-
tions.
sonal or financial information. This includes TAS is an independent organization within the
requests for personal identification num-
• Apply for an online payment agreement
(IRS.gov/OPA) to meet your tax obligation IRS that helps taxpayers and protects taxpayer
bers (PINs), passwords, or similar informa- rights. TAS strives to ensure that every taxpayer
in monthly installments if you can’t pay
tion for credit cards, banks, or other finan- is treated fairly and that you know and under-
your taxes in full today. Once you complete
cial accounts. stand your rights under the Taxpayer Bill of
the online process, you will receive imme-
• Go to IRS.gov/IdentityTheft, the IRS Iden- diate notification of whether your agree- Rights.
tity Theft Central webpage, for information
ment has been approved.
on identity theft and data security protec-
tion for taxpayers, tax professionals, and
• Use the Offer in Compromise Pre-Qualifier How Can You Learn About Your
businesses. If your SSN has been lost or
to see if you can settle your tax debt for Taxpayer Rights?
less than the full amount you owe. For
stolen or you suspect you’re a victim of
more information on the Offer in Compro- The Taxpayer Bill of Rights describes 10 basic
tax-related identity theft, you can learn
mise program, go to IRS.gov/OIC. rights that all taxpayers have when dealing with
what steps you should take.
• Get an Identity Protection PIN (IP PIN). IP the IRS. Go to TaxpayerAdvocate.IRS.gov to
Filing an amended return. Go to IRS.gov/ help you understand what these rights mean to
PINs are six-digit numbers assigned to tax-
Form1040X for information and updates. you and how they apply. These are your rights.
payers to help prevent the misuse of their
SSNs on fraudulent federal income tax re- Know them. Use them.
Checking the status of your amended re-
turns. When you have an IP PIN, it pre- turn. Go to IRS.gov/WMAR to track the status
vents someone else from filing a tax return of Form 1040-X amended returns. What Can TAS Do for You?
with your SSN. To learn more, go to
IRS.gov/IPPIN. It can take up to 3 weeks from the date TAS can help you resolve problems that you
! you filed your amended return for it to can’t resolve with the IRS. And their service is
Ways to check on the status of your refund. CAUTION show up in our system, and processing
free. If you qualify for their assistance, you will
• Go to IRS.gov/Refunds. it can take up to 16 weeks. be assigned to one advocate who will work with
• Download the official IRS2Go app to your you throughout the process and will do every-
mobile device to check your refund status. Understanding an IRS notice or letter thing possible to resolve your issue. TAS can
• Call the automated refund hotline at you’ve received. Go to IRS.gov/Notices to find help you if:
800-829-1954. additional information about responding to an • Your problem is causing financial difficulty
The IRS can’t issue refunds before IRS notice or letter. for you, your family, or your business;
mid-February for returns that claimed • You face (or your business is facing) an im-
!
CAUTION the EIC or the additional child tax credit Responding to an IRS notice or letter. You mediate threat of adverse action; or
(ACTC). This applies to the entire refund, not can now upload responses to all notices and • You’ve tried repeatedly to contact the IRS
just the portion associated with these credits. letters using the Document Upload Tool. For no- but no one has responded, or the IRS
tices that require additional action, taxpayers hasn’t responded by the date promised.
will be redirected appropriately on IRS.gov to
Making a tax payment. Payments of U.S. tax
must be remitted to the IRS in U.S. dollars.
take further action. To learn more about the tool, How Can You Reach TAS?
go to IRS.gov/Upload.
Digital assets are not accepted. Go to IRS.gov/
Payments for information on how to make a pay- TAS has offices in every state, the District of
Note. You can use Schedule LEP (Form Columbia, and Puerto Rico. To find your advo-
ment using any of the following options. 1040), Request for Change in Language Prefer-
• IRS Direct Pay: Pay your individual tax bill cate’s number:
ence, to state a preference to receive notices, • Go to TaxpayerAdvocate.IRS.gov/Contact-
or estimated tax payment directly from your letters, or other written communications from
checking or savings account at no cost to Us;
the IRS in an alternative language. You may not • Download Pub. 1546, The Taxpayer Advo-
you. immediately receive written communications in
• Debit Card, Credit Card, or Digital Wallet: cate Service Is Your Voice at the IRS, avail-
the requested language. The IRS’s commitment able at IRS.gov/pub/irs-pdf/p1546.pdf;
Choose an approved payment processor to LEP taxpayers is part of a multi-year timeline
to pay online or by phone. • Call the IRS toll free at 800-TAX-FORM
that began providing translations in 2023. You (800-829-3676) to order a copy of Pub.
• Electronic Funds Withdrawal: Schedule a will continue to receive communications, includ-
payment when filing your federal taxes us- 1546;
ing notices and letters, in English until they are • Check your local directory; or
ing tax return preparation software or translated to your preferred language.
through a tax professional. • Call TAS toll free at 877-777-4778.
• Electronic Federal Tax Payment System: Contacting your local TAC. Keep in mind,
Best option for businesses. Enrollment is many questions can be answered on IRS.gov How Else Does TAS Help
required. without visiting a TAC. Go to IRS.gov/LetUsHelp Taxpayers?
• Check or Money Order: Mail your payment for the topics people ask about most. If you still
to the address listed on the notice or in- need help, TACs provide tax help when a tax is- TAS works to resolve large-scale problems that
structions. affect many taxpayers. If you know of one of

these broad issues, report it to TAS at IRS.gov/ below a certain level and who need to resolve LITC near you, go to the LITC page at
SAMS. Be sure to not include any personal tax- tax problems with the IRS. LITCs can represent TaxpayerAdvocate.IRS.gov/LITC or see IRS
payer information. taxpayers in audits, appeals, and tax collection Pub. 4134, Low Income Taxpayer Clinic List, at
disputes before the IRS and in court. In addi- IRS.gov/pub/irs-pdf/p4134.pdf.
tion, LITCs can provide information about tax-
Low Income Taxpayer Clinics payer rights and responsibilities in different lan-
(LITCs) guages for individuals who speak English as a
second language. Services are offered for free
LITCs are independent from the IRS and TAS. or a small fee. For more information or to find an
LITCs represent individuals whose income is

Tax Calendars: Publication 509

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Publication 509

Cat. No. 15013X Contents

Employer's Tax Calendar . . . . . . . . . . 5

Excise Tax Calendar . . . . . . . . . . . . . 8

How To Get Tax Help . . . . . . . . . . . . 11

Page 2 Publication 509 (2024)

Use of private delivery services. You can

Publication 509 (2024) Page 3

Page 4 Publication 509 (2024)

Publication 509 (2024) Page 5

Page 6 Publication 509 (2024)

February 29 April 15 Third Quarter

Publication 509 (2024) Page 7

Page 8 Publication 509 (2024)

Publication 509 (2024) Page 9

Form 2290 and pay the full year's tax on all

September 11 October 29 ber.

Page 10 Publication 509 (2024)

Note. This calendar reflects all legal holidays.

Publication 509 (2024) Page 11

Page 12 Publication 509 (2024)

Publication 509 (2024) Page 13

Page 14 Publication 509 (2024)

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