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Alcohol & Tobacco Due Date for Annual Tax Return Filers for Revenue Producing Plants Calendar Year 2023


Taxes and Filing

Serial #Return Begin DateReturn End DateDue Date


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



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.




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.


Last updated: March 29, 2024
Maintained by: National Revenue Center