Publication 509 - Introductory Material


Future Developments

For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www.irs.gov/pub509.

What's New

Publication 1518 discontinued after 2013. Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www.irs.gov/taxcalendar.

Reminders

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Introduction

A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for:

  • Filing tax forms,

  • Paying taxes, and

  • Taking other actions required by federal tax law.

What does this publication contain?   This publication contains the following.
  1. A section on how to use the tax calendars.

  2. Three tax calendars:

    1. General Tax Calendar,

    2. Employer's Tax Calendar, and

    3. Excise Tax Calendar.

  3. A table showing the semiweekly deposit due dates for payroll taxes for 2014.

  Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www.irs.gov/taxcalendar.

Who should use this publication?   Primarily, employers need to use this publication. However, the General Tax Calendar has important due dates for all businesses and individuals. Anyone who must pay excise taxes may need the Excise Tax Calendar .

What are the advantages of using a tax calendar?   The following are advantages of using a calendar.
  • You do not have to figure the due dates yourself.

  • You can file or pay timely and avoid penalties.

  • You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays.

  • You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar .

Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. If you are an employer, also use the Employer's Tax Calendar . If you must pay excise taxes, use the Excise Tax Calendar . Depending on your situation, you may need to use more than one calendar.

Table 1. Useful Publications

IF you are... THEN you may need...
An employer • Publication 15 (Circular E), Employer's Tax Guide. 
• Publication 15-A, Employer's Supplemental Tax Guide. 
• Publication 15-B, Employer's Tax Guide to Fringe Benefits. 
• Publication 926, Household Employer's Tax Guide.
A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. 
• Publication 225, Farmer's Tax Guide.
An individual • Publication 505, Tax Withholding and Estimated Tax.
Required to pay excise taxes • Publication 510, Excise Taxes.

What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. In addition, the calendars do not cover filing forms and other requirements for:
  • Estate taxes,

  • Gift taxes,

  • Trusts,

  • Exempt organizations,

  • Certain types of corporations, or

  • Foreign partnerships.

What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Each calendar lists the forms you may need.

  See How To Get Tax Help near the end of this publication for information about getting publications and forms.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

  You can write to us at the following address:

Internal Revenue Service 
Tax Forms and Publications Division 
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  You can send us comments from www.irs.gov/formspubs. Click on More Information and then click on Comment on Tax Forms and Publications.

  Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications.

Ordering forms and publications.   Visit www.irs.gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received.

Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613

Tax questions.   If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

Background Information for Using the Tax Calendars

The following brief explanations may be helpful to you in using the tax calendars.

IRS e-services make taxes easier.   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier.

  
  • You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Visit www.irs.gov/efile for more information.

  • You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). For detailed information about using this free service, see Electronic deposit requirement below.

  Use these electronic options to make filing and paying taxes easier. For more information on electronic payments, visit the IRS website at www.irs.gov/e-pay.

Tax deposits.   Some taxes can be paid with the return on which they are reported. However, in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter than the time period covered by the return. See Publication 15 (Circular E) for the employment tax deposit rules. For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720.

  

Electronic deposit requirement.   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). EFTPS is a free service provided by the Department of Treasury. If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf.

  To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). You can also visit the EFTPS website at www.eftps.gov. Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started.

  
If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. For an EFTPS deposit to be on time, you must initiate the deposit by 8 p.m. Eastern time the day before the date the deposit is due.

Saturday, Sunday, or legal holiday.   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. The term legal holiday means any legal holiday in the District of Columbia. The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. But you must make any adjustments for statewide legal holidays, as discussed next.

An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.

Legal holidays.   Legal holidays for 2014 are listed below.
  • January 1— New Year's Day

  • January 20— Birthday of Martin Luther King, Jr. / Inauguration Day

  • February 17— Washington's Birthday

  • April 16— District of Columbia Emancipation Day

  • May 26— Memorial Day

  • July 4— Independence Day

  • September 1— Labor Day

  • October 13— Columbus Day

  • November 11— Veterans Day

  • November 27— Thanksgiving Day

  • December 25— Christmas Day

Statewide legal holidays.   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. A statewide legal holiday does not delay a due date for making a federal tax deposit.

Extended due date for Forms 1098, 1099, and W-2 if filed electronically.   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31.

  For 2014, the due date for giving the recipient these forms is January 31.

  For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. For information about filing Form W-2 electronically with the SSA, visit www.ssa.gov/employer or call 1-800-772-6270.

Penalties.   Whenever possible, you should take action before the listed due date. If you are late, you may have to pay a penalty as well as interest on any overdue taxes.

  Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return.

Use of private delivery services.   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. These private delivery services include only the following.
  • DHL Express (DHL): DHL Same Day Service.

  • Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First.

  • United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

  For the IRS mailing address to use if you are using a private delivery service, go to IRS.gov and enter “private delivery service” in the search box.

  The private delivery service can tell you how to get written proof of the mailing date.

  
The U.S. Postal Service advises that private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.


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