Due Dates for Tax Returns

Use the charts below to determine which due dates apply to you.

• Annual Filing Due Date
• Quarterly Filing Due Dates
• Semi-Monthly Due Dates

You can file tax returns and payments electronically using Pay.gov (recommended). Large taxpayers (liable during any calendar year for $5 million or more in excise taxes) must pay excise taxes by electronic funds transfer (EFT).

TIP: Visit our Automated Reminders for Filing Tax Returns and Operational Reports page and subscribe to receive reminders when it is time to file.

Annual Filing Due Date

Pay taxes annually if you are an eligible taxpayer who reasonably expects to be liable for not more than $1,000 in taxes imposed on distilled spirits, wine, and beer for the calendar year, and you were liable for not more than $1,000 in such taxes in the preceding calendar year.

Quarterly Filing Due Dates

Pay taxes quarterly if you are an eligible taxpayer who reasonably expects to be liable for not more than $50,000 in taxes imposed on distilled spirits, wines, and beer for the calendar year, and you were liable for not more than $50,000 in such taxes in the preceding calendar year.

Semi-Monthly Due Dates

View/print a calendar view of semi-monthly due dates for 2025.

• Select the EFT period only if you are required to submit electronic payments. Taxpayers who voluntarily submit electronic payments must select the Non- EFT period.
• Your second return and payment will be considered late if you select the incorrect period and due date.
• Please read TTB Procedure 2011-1 to determine if you are required to submit EFT payments.