The federal Alcohol and Tobacco Tax and Trade Bureau has released due dates for alcohol and tobacco product manufacturers to pay their 2019 excise tax obligations.
Under current law, producers of distilled spirits, wine, beer and tobacco products who expect to be liable for $1,000 or less over the calendar year can pay their taxes annually rather than quarterly or semi-monthly. Those producers need to pay their tax obligation for 2019 by Jan. 14, 2020.
Those producers who do not expect to be liable for more than $50,000 in taxes in 2019 should pay their obligations quarterly. And those with tax liabilities of more than $50,000 this year need to plan on paying their tax bills using a semi-monthly schedule.
For those who pay online using Pay.gov, payments need to be made by 4 p.m. Eastern Time on the first business day prior to their due date.
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Due Date for Annual Tax Return Filers
| Serial Number | Return Period | Due Date |
| 1 | January – December 2019 | January 14, 2020 |
Due Dates for Quarterly Tax Returns
| Serial Number | Return Period | Due Date |
| 1 | January 1 – March 31, 2019 | April 12, 2019 |
| 2 | April 1 – June 30, 2019 | July 12, 2019 |
| 3 | July 1 – September 30, 2019 | October 11, 2019 |
| 4 | October 1 – December 31, 2019 | January 14, 2020 |
Due Dates for Semi-monthly Tax Returns
| Serial Number | Return Period | Due Date |
| 1 | January 1-15, 2019 | January 29, 2019 |
| 2 | January 16-31 | February 14 |
| 3 | February 1-15 | March 1 |
| 4 | February 16-28 | March 14 |
| 5 | March 1-15 | March 29 |
| 6 | March 16-31 | April 12 |
| 7 | April 1-15 | April 29 |
| 8 | April 16-30 | May 14 |
| 9 | May 1-15 | May 29 |
| 10 | May 16-31 | June 14 |
| 11 | June 1-15 | June 28 |
| 12 | June 16-30 | July 12 |
| 13 | July 1-15 | July 29 |
| 14 | July 16-31 | August 14 |
| 15 | August 1-15 | August 29 |
| 16 | August 16-31 | September 13 |
| 17 | September 1-15 | September 27 |
| 18 18 |
September 16-25 September 16-26 |
September 27 Non-EFT* September 30 EFT* |
| 19 19 |
September 26-30 September 27-30 |
October 11 Non-EFT* October 11 EFT* |
| 20 | October 1-15 | October 29 |
| 21 | October 16-31 | November 14 |
| 22 | November 1-15 | November 29 |
| 23 | November 16-30 | December 13 |
| 24 | December 1-15 | December 27 |
| 25 | December 16-31 | January 14, 2020 |
* Electronic fund transfer
Source: Alcohol and Tobacco Tax and Trade Bureau