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Irs Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Irs Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Irs Fiscal-year taxpayers. Irs   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Irs These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Irs First Quarter The first quarter of a calendar year is made up of January, February, and March. Irs Second Quarter The second quarter of a calendar year is made up of April, May, and June. Irs Third Quarter The third quarter of a calendar year is made up of July, August, and September. Irs Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Irs Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Irs Use the following general guidelines to make these changes. Irs The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Irs Also see Saturday, Sunday, or legal holiday, earlier. Irs Individuals Form 1040. Irs    This form is due on the 15th day of the 4th month after the end of your tax year. Irs Form 4868 is used to request an extension of time to file Form 1040. Irs Estimated tax payments (Form 1040-ES). Irs   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Irs Partnerships Form 1065. Irs   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Irs Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Irs Form 1065-B (electing large partnerships). Irs   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Irs Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Irs Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Irs   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Irs S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Irs Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Irs Estimated tax payments. Irs   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Irs Form 2553. Irs   This form is used to choose S corporation treatment. Irs It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Irs Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Irs Principally, it covers the following federal taxes. Irs Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Irs Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Irs Federal unemployment (FUTA) tax you must pay as an employer. Irs The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Irs Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Irs Forms you may need. Irs   The following is a list and description of the primary employment tax forms you may need. Irs Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Irs This form is due the last day of the first calendar month after the calendar year ends. Irs Use it to report the FUTA tax on wages you paid. Irs Form 941, Employer's QUARTERLY Federal Tax Return. Irs This form is due the last day of the first calendar month after the calendar quarter ends. Irs Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Irs Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Irs This form is due the last day of the first calendar month after the calendar year ends. Irs Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Irs Form 944, Employer's ANNUAL Federal Tax Return. Irs This form is due the last day of the first calendar month after the calendar year ends. Irs Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Irs Form 945, Annual Return of Withheld Federal Income Tax. Irs This form is due the last day of the first calendar month after the calendar year ends. Irs Use it to report income tax withheld on all nonpayroll items. Irs Nonpayroll items include the following. Irs Backup withholding. Irs Withholding on pensions, annuities, IRAs, and gambling winnings. Irs Payments of Indian gaming profits to tribal members. Irs Fiscal-year taxpayers. Irs   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Irs The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Irs These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Irs See July 31 , later. Irs Extended due dates. Irs   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Irs If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Irs However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Irs First Quarter The first quarter of a calendar year is made up of January, February, and March. Irs Second Quarter The second quarter of a calendar year is made up of April, May, and June. Irs Third Quarter The third quarter of a calendar year is made up of July, August, and September. Irs Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Irs Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Irs Use this calendar with Publication 510. Irs Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Irs References to Form 2290 also apply to Form 2290(SP). Irs Forms you may need. Irs   The following is a list and description of the excise tax forms you may need. Irs Form 11-C, Occupational Tax and Registration Return for Wagering. Irs Use this form to register any wagering activity and to pay an occupational tax on wagering. Irs File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Irs You must file the form before you begin accepting wagers. Irs After that, file the form by July 1 of each year. Irs Also, see Form 730, later. Irs Form 720, Quarterly Federal Excise Tax Return. Irs File this form by the last day of the month following the calendar quarter. Irs Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Irs Form 730, Monthly Tax Return for Wagers. Irs Use this form to pay an excise tax on wagers you accept. Irs File this form for each month by the last day of the following month. Irs Also, see Form 11-C, earlier. Irs Form 2290, Heavy Highway Vehicle Use Tax Return. Irs Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Irs File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Irs The tax period begins on July 1 and ends the following June 30. Irs You must pay the full year's tax on all vehicles you have in use during the month of July. Irs You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Irs For more information, see the Instructions for Form 2290. Irs Fiscal-year taxpayers. Irs   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Irs Adjustments for Saturday, Sunday, or legal holidays. Irs   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Irs For excise taxes, there are two exceptions to this rule. Irs For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Irs Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Irs If the due date falls on a Sunday, the deposit is due on the following Monday. Irs For more information, see the Instructions for Form 720. Irs The Excise Tax Calendar has been adjusted for all of these provisions. Irs Regular method taxes. Irs   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Irs First Quarter The first quarter of a calendar year is made up of January, February, and March. Irs Second Quarter The second quarter of a calendar year is made up of April, May, and June. Irs Third Quarter The third quarter of a calendar year is made up of July, August, and September. Irs Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Irs How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Irs Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Irs Free help with your tax return. Irs   Free help in preparing your return is available nationwide from IRS-certified volunteers. Irs The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Irs The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Irs To find the nearest VITA or TCE site, visit IRS. Irs gov or call 1-800-906-9887. Irs   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs aarp. Irs org/money/taxaide or call 1-888-227-7669. Irs   For more information on these programs, go to IRS. Irs gov and enter “VITA” in the search box. Irs Internet. Irs IRS. Irs gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Irs Apply for an Employer Identification Number (EIN). Irs Go to IRS. Irs gov and enter Apply for an EIN in the search box. Irs Request an Electronic Filing PIN by going to IRS. Irs gov and entering Electronic Filing PIN in the search box. Irs Check the status of your 2013 refund with Where's My Refund? Go to IRS. Irs gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs Checking the status of your amended return. Irs Go to IRS. Irs gov and enter Where's My Amended Return in the search box. Irs Download forms, instructions, and publications, including some accessible versions. Irs Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Irs gov or IRS2Go. Irs Tax return and tax account transcripts are generally available for the current year and past three years. Irs Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs gov. Irs Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs gov. Irs Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Irs gov or IRS2Go. Irs Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Irs An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Irs Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Irs If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Irs Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Irs gov. Irs Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Irs AARP offers the Tax-Aide counseling program as part of the TCE program. Irs Visit AARP's website to find the nearest Tax-Aide location. Irs Research your tax questions. Irs Search publications and instructions by topic or keyword. Irs Read the Internal Revenue Code, regulations, or other official guidance. Irs Read Internal Revenue Bulletins. Irs Sign up to receive local and national tax news by email. Irs Phone. Irs You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Irs Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs Call to locate the nearest volunteer help site, 1-800-906-9887. Irs Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs Most VITA and TCE sites offer free electronic filing. Irs Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Irs The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Irs If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Irs Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Irs You should receive your order within 10 business days. Irs Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Irs Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Irs Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Irs Call to ask tax questions, 1-800-829-1040. Irs Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Irs gsa. Irs gov/fedrelay. Irs Walk-in. Irs You can find a selection of forms, publications and services — in-person, face-to-face. Irs Products. Irs You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs Services. Irs You can walk in to your local TAC most business days for personal, face-to-face tax help. Irs An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Irs No appointment is necessary—just walk in. Irs Before visiting, check www. Irs irs. Irs gov/localcontacts for hours of operation and services provided. Irs Mail. Irs You can send your order for forms, instructions, and publications to the address below. Irs You should receive a response within 10 business days after your request is received. Irs  Internal Revenue Service 1201 N. Irs Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Irs   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Irs We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs You face (or your business is facing) an immediate threat of adverse action. Irs You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs Here's why we can help: TAS is an independent organization within the IRS. Irs Our advocates know how to work with the IRS. Irs Our services are free and tailored to meet your needs. Irs We have offices in every state, the District of Columbia, and Puerto Rico. Irs How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Irs irs. Irs gov/advocate, or call us toll-free at 1-877-777-4778. Irs How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Irs irs. Irs gov/sams. Irs Low Income Taxpayer Clinics. Irs   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Irs Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs Visit www. Irs TaxpayerAdvocate. Irs irs. Irs gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs gnewbus01 Prev  Up  Next   Home   More Online Publications
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A-Z Index of U.S. Government Departments and Agencies


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Irs Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. Irs B Burden of proof, Burden of proof. Irs C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. Irs Periods of financial disability, Periods of financial disability. Irs Comments on publication, Comments and suggestions. Irs Communications, privileged, Confidentiality privilege. Irs , Confidentiality privilege. Irs Confidentiality, Confidentiality privilege. Irs , Confidentiality privilege. Irs D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. Irs Estates Claim for refund, Claim for refund by estates electing the installment method of payment. Irs Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. Irs Financial disability, periods of Claim for refund, Periods of financial disability. Irs Form 8379, Injured spouse exception. Irs 8857, Form 8857. Irs Free tax services, Free help with your tax return. Irs H Help (see Tax help) I Injured spouse, Injured spouse exception. Irs Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. Irs , Relief from joint and several liability on a joint return. Irs Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. Irs Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. Irs J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. Irs , Relief from joint and several liability on a joint return. Irs L Losses Disaster area, Disaster area claims for refund. Irs Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. Irs M Mediation, fast track, Fast track mediation. Irs More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. Irs Notices Third party contacts, Notice of IRS contact of third parties. Irs O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. Irs P Penalties, suspended, Suspension of interest and penalties. Irs Practitioners, federally authorized Confidential communications, Confidentiality privilege. Irs , Confidentiality privilege. Irs Presidentially declared disaster, Disaster area claims for refund. Irs Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. Irs , Offset of past-due state income tax obligations against overpayments. Irs Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. Irs Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. Irs , Confidentiality privilege. Irs Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. Irs S Suggestions for publication, Comments and suggestions. Irs T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. Irs Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. Irs Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Irs Taxpayer Advocate Service, Taxpayer Advocate Service. Irs Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. Irs TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. Irs Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications