Alcohol & Tobacco Due Dates for Quarterly Tax Returns
for Revenue Producing Plants Calendar Year 2020

 Serial Number

Return Period

Due Date

1

January 1 – March 31

April 14

2

April 1 – June 30

July 14

3

July 1 – September 30

October 14

4

October 1 – December 31

January 14, 2021

Under current law, eligible taxpayers who reasonably expect to be liable for not more than $50,000 in taxes imposed with respect to distilled spirits, wines, and beer for the calendar year (and who were liable for not more than $50,000 in such taxes in the preceding calendar year) can pay those taxes quarterly.

The PATH Act amendments authorize a new annual excise tax return period. Beginning with the calendar quarter that starts on 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.

New Bond Exemption under the PATH Act

The PATH Act amendments authorize a new bond exemption for certain eligible taxpayers. Beginning with the calendar quarter that starts on January 1, 2017, taxpayers who pay taxes annually or quarterly will be exempt from the requirements to file bonds covering operations or withdrawals of distilled spirits or wines for nonindustrial use, or beer.

The above list takes 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.

Statewide legal holidays would not advance the due date of EFT tax returns and payments as long as the Federal Reserve Bank of New York City remains open and accepts electronic fund transfer payments.

 

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 25, 2019
Maintained by: National Revenue Center