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Irs GovIrs gov 13. Irs gov Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Irs gov A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Irs gov However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Irs gov The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Irs gov The gas guzzler tax is being paid on a one-time filing. Irs gov The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Irs gov How To Make Deposits Electronic deposit requirement. Irs gov You must use electronic funds transfer to make excise tax deposits. Irs gov Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs gov 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 deposits on your behalf. Irs gov Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs gov EFTPS is a free service provided by the Department of Treasury. Irs gov Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs gov To get more information about EFTPS or to enroll in EFTPS, visit www. Irs gov eftps. Irs gov gov or call 1-800-555-4477. Irs gov Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Irs gov Depositing on time. Irs gov For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Irs gov m. Irs gov Eastern time). Irs gov You will automatically be enrolled in EFTPS when you apply for an EIN. Irs gov You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Irs gov When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Irs gov The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Irs gov See Alternative method below. Irs gov If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Irs gov Regular method. Irs gov The deposit of tax for a semimonthly period is due by the 14th day following that period. Irs gov Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Irs gov If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Irs gov Alternative method (IRS Nos. Irs gov 22, 26, 27, and 28). Irs gov Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Irs gov Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Irs gov The deposit of tax is due by the 3rd banking day after the 7th day of that period. Irs gov For an example of the alternative method, see the Instructions for Form 720. Irs gov To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Irs gov For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Irs gov The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Irs gov The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Irs gov See Uncollected Tax Report in chapter 4. Irs gov The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Irs gov Special rule for deposits of taxes in September. Irs gov See the Instructions for Form 720 for a special rule on deposits made in September. Irs gov Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Irs gov Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Irs gov Net tax liability. Irs gov Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Irs gov You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Irs gov If you use this method, you must use it for all semimonthly periods in the calendar quarter. Irs gov Do not reduce your liability by any amounts from Form 720X. Irs gov Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Irs gov Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Irs gov 67%) of the net tax liability reported for the look-back quarter. Irs gov For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Irs gov 23%), 10/90 (11. Irs gov 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Irs gov Also, the total deposit for that semimonthly period must be at least 1/6 (16. Irs gov 67%) of the net tax liability reported for the look-back quarter. Irs gov Exceptions. Irs gov The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Irs gov 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Irs gov Requirements to be met. Irs gov For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Irs gov The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Irs gov Tax rate increases. Irs gov You must modify the safe harbor rule if there has been an increase in the rate of tax. Irs gov You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Irs gov To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Irs gov Prev Up Next Home More Online Publications
Report Consumer Fraud & Safety Hazards
If you suspect a law has been violated, contact your state or local consumer protection agency. This agency may take action or refer you to another state organization that has the authority where you live. A local law enforcement officer could also be able to provide advice and assistance.
Violations of federal laws should be reported to the federal agency responsible for enforcement. While federal agencies are rarely able to act on behalf of individual consumers, complaints are used to document patterns of abuse, allowing the agency to take action against a company.
You can find the appropriate federal agency to contact with your complaint by using this online directory.
People who have no intention of delivering what is sold, who misrepresent items, send counterfeit goods or otherwise try to trick you out of your money are committing fraud. If you suspect fraud, there are some additional steps to take.
- Contact the Federal Trade Commission.
- Scams that used the mail or interstate delivery service should also be reported to the U.S. Postal Inspection Service. It is illegal to use the mail to misrepresent or steal money.
Reporting fraud promptly improves your chances of recovering what you have lost and helps law enforcement authorities stop scams before others are victimized.
If you suspect you have a product that poses a safety hazard, report the problem to the appropriate federal agency:
- Automobiles- National Highway Traffic Safety Administration
- Drugs, medical devices- Food and Drug Administration
- Food- U.S. Department of Agriculture, Food and Drug Administration
- Seafood- Food and Drug Administration, U.S. Department of Commerce
- Toys, baby and play equipment, household products- U.S. Consumer Product Safety Commission