Postponed 2020 Due Dates for Paying Excise Taxes and Filing Returns with TTB Due to COVID-19 |
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| TTB Industry Circular 2020-2 Attachment A1 |
UPDATED as of July 8, 2020: This attachment was updated to make two corrections, shown in bold and in footnotes to the tables below.
The Alcohol and Tobacco Tax and Trade Bureau (TTB), as announced in TTB Industry Circular 2020-2, is postponing the filing and payment due dates for Federal excise taxes on alcohol, tobacco, firearms, and ammunition for 90 days where the original due date falls on or after March 1, 2020, through July 1, 2020. These charts contain both the former and the new due dates.
| Semi-Monthly Filing and Payment Due Dates Beer, Wine, Distilled Spirits, Tobacco Products, and Cigarette Papers and Tubes | ||
| Serial No./Return Period | Former Due Date | New Due Date |
| 4 February 16 - 29 | March 13, 2020 | June 11, 2020 |
| 5 March 1 - 15 | March 27, 2020 | June 25, 2020 |
| 6 March 16 - 31 | April 14, 2020 | July 13, 2020 |
| 7 April 1 - 15 | April 29, 2020 | July 28, 2020 |
| 8 April 16 - 30 | May 14, 2020 | August 12, 2020 |
| 9 May 1 - 15 | May 29, 2020 | August 27, 2020 |
| 10 May 16 - 31 | June 12, 2020 | September 10, 2020 |
| 11 June 1 - 15 | June 29, 2020 | September 25, 2020* |
*UPDATED as of July 8, 2020: The “New Due Date” for the return period of June 1-15 was originally stated as September 27, 2020, which is consistent with the 90-day timeline provided for under TTB Industry Circular 2020-2. However, September 27 falls on a Sunday. The correct new due date would be the immediately preceding day that is not a Saturday, Sunday, or legal holiday, which is Friday, September 25, 2020.
Quarterly Filing and Payment Due Date | |||
| Return Period | Former Due Date | New Due Date | |
| First Quarter | Jan 1 – March 31 | April 14, 2020* | July 14, 2020 |
*UPDATED as of July 8, 2020: The “Former Due Date” for the quarterly filing return period was erroneously stated as April 15, 2020. The correct former due date should state April 14, 2020.
Quarterly Filing and Payment Due Date | ||
| Return Period | Former Due Date | New Due Date |
| January 1-March 31 | April 30, 2020 | July 29, 2020 |
If you have any questions about the information contained in this attachment, please contact the National Revenue Center at 1-877-882-3277 or through our online contact form.
Back to Industry Circular 2020-2
Page last reviewed: March 31, 2020
Page last updated: July 8, 2020
Maintained by: Regulations and Rulings Division