Serial # | Return Begin Date | Return End Date | Due Date |
|---|---|---|---|
TR-2024-1 | 1/1/2024 | 3/31/2024 | 4/12/2024 |
TR-2024-2 | 4/1/2024 | 6/30/2024 | 7/12/2024 |
TR-2024-3 | 7/1/2024 | 9/30/2024 | 10/11/2024 |
TR-2024-4 | 10/1/2024 | 12/31/2024 | 1/14/2025 |
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.
Under current law, 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.
The above list takes into account all federal holidays. In the event that the due date falls on a Saturday, Sunday or legal holiday, the due date is the immediately preceding date which is not a Saturday, Sunday or legal holiday (within the meaning of 26USC 7503).
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.