|
Serial Number |
Return Period |
Due Date |
|
1 |
January - December 2018 |
January 14, 2019 |
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 or semimonthly.
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.
See Industry Circular 2016-2 for more information regarding annual tax returns.