Alcohol & Tobacco Due Date for Annual Tax Return Filers for
Revenue Producing Plants Calendar Year 2022
Taxes and Filing
| Serial # | Return Begin Date | Return End Date | Due Date |
| 1 | 1/1/2022 | 12/31/2022 | 1/13/2023 |
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.
IMPORTANT
For Pay.gov payments: Your ACH payment must be completed no later than 8:55 p.m. Eastern Time one business day prior to due date.
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.