Alcohol & Tobacco Due Date for Annual Tax Return Filers for
Revenue Producing Plants Calendar Year 2020

Taxes and Filing

As a TTB-regulated industry member, you may be responsible for paying federal excise taxes. Your obligation as a taxpayer will depend on your circumstances and business type.

Beginning with the calendar quarter January 1, 2017, eligible taxpayers who reasonably expect to be liable for not more than $1,000 in taxes imposed with respect to distilled spirits, wine, and beer for the calendar year (and who were liable for not more than $1,000 in such taxes in the preceding calendar year) can pay those taxes annually, rather than quarterly.

Serial Number

Return Period

Due Date

1

January - December

January 14, 2020

The PATH Act amendments to the IRC authorize a new annual tax return period. Beginning with the calendar quarter starting January 1, 2017, taxpayers who reasonably expect to be liable for not more than $1,000 in taxes imposed with respect to distilled spirits, wine, and beer for the calendar year and who were liable for not more than $1,000 in such taxes in the preceding calendar year, may pay those taxes annually, rather than semi-monthly or quarterly.

The above will take into account all federal holidays. In the event that the due date, as indicated in this schedule, falls on a statewide legal holiday in the state where the return is required to be filed, the due date is the immediately preceding date which is not a Saturday, Sunday or legal holiday.

TTB Industry Circular: 2016-2

Description: http://icons.iconarchive.com/icons/judge/iphone/128/phone-icon.png IMPORTANT

For Pay.gov payments: Your ACH payment must be completed no later than 4 p.m. Eastern Time one business day prior to due date.

 

Description: http://icons.iconarchive.com/icons/judge/iphone/128/phone-icon.png CONTACT US

For more information on taxes, contact the National Revenue Center at 877-882-3277 / 877-TTB-FAQS, or send us a message using our National Revenue Center Contact Form.

 

Page last reviewed: November 25, 2019
Page last updated: November 15, 2019
Maintained by: National Revenue Center