Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using thetax calendars. Tax deposits.ERROR MSGSome taxes can be paid with the return on which they are reported.However, in many cases, you have to deposit the tax before the duedate for filing the return. Tax deposits are figured for periods oftime that are shorter than the time period covered by the return. SeePublication 15 for the employment tax deposit rules. For the excisetax deposit rules, see Publication 510 or the instructions for Form720. Deposits must be made at an authorized financial institution or aFederal Reserve bank. A deposit received after the due date will beconsidered timely if you can establish that it was mailed in theUnited States at least 2 days before the due date. However, depositsof $20,000 or more by a person required to deposit the tax more thanonce a month must be received by the due date to be timely. Tax deposit coupons.Each deposit must be accompanied by a federal tax deposit (FTD)coupon, Form 8109, unless you are using the Electronic FederalTax Payment System (EFTPS). The coupons have spaces forindicating the type of tax you are depositing. You must use a separatecoupon for each type of tax. For example, if you are depositing bothexcise taxes and federal unemployment taxes, you must use two coupons.You can get the coupons you need by calling or writing the IRS. Electronic Federal Tax Payment System (EFTPS).Cardiff hotelsYou may have to deposit taxes using the Electronic Federal TaxPayment System (EFTPS). You must use EFTPS to make deposits of alldepository tax liabilities (including social security, Medicare,withheld income, excise, and corporate income taxes) you incur after1999 if you deposited more than $200,000 in federal depository taxesin 1998. If you first meet the $200,000 threshold in 1999 or a lateryear, you must begin depositing using EFTPS in the second succeedingyear. Electronic deposits are voluntary if you do not meet the $200,000threshold, even if you had to deposit electronically before 2000 undera previous threshold. If you must use EFTPS but fail to do so, you may be subject to a10% penalty. This penalty has been waived for deposit obligationsincurred before January 1, 2000, except for taxpayers who depositedmore than $200,000 in 1998. Phone: For general information about EFTPS, call 1-800-829-1040,ERROR MSGaccess the IRS website on the Internet at www.irs.gov,or see Publication 966, The Easiest Way to Pay Your FederalTaxes. To enroll in EFTPS, call: 1-800-945-8400, or 1-800-555-4477. Saturday, Sunday, or legal holiday.Generally, if a due date for performing any act for tax purposesfalls on a Saturday, Sunday, or legal holiday, it is delayed until thenext day that is not a Saturday, Sunday, or legal holiday. Thesecalendars make this adjustment for Saturdays, Sundays, and most legalholidays. But you must make any adjustments for statewide legalholidays. (An exception to this rule for certain excise taxes is notedlater under the Excise Tax Calendar.) Statewide holidays.A statewide legal holiday delays a due date only if the IRS officewhere you are required to file is located in that state. Federal holidays.Federal legal holidays for 2000 are listed below. January 17 -- Birthday of Martin Luther King,Jr. February 21 -- Presidents' Day May 29 -- Memorial Day July 4 -- Independence Day September 4 -- Labor Day October 9 -- Columbus Day November 10 -- Veterans' Day November 23 -- Thanksgiving Day December 25 -- Christmas Day Penalties.Whenever possible, you should take action before thelisted due date. If you are late, you may have to pay a penalty aswell as interest on any overdue taxes. Denmark HotelsBe sure to follow all the tax laws that apply to you. In additionto civil penalties, criminal penalties may be imposed forintentionally not paying taxes, for intentionally filing a falsereturn, or for not filing a required return. Hall in Tirol hotel roomsUse of private delivery services.You can use certain private delivery services designated by the IRSto meet the "timely mailing as timely filing/paying" rule for taxreturns and payments. The most recent list of designated privatedelivery services was published by the IRS in September 1998. The listincludes only the following. Airborne Express (Airborne): Overnight Air Express Service,Next Afternoon Service, Second Day Service. DHL Worldwide Express (DHL): DHL "Same Day" Service,DHL USA Overnight. Federal Express (FedEx): FedEx Priority Overnight, FedExStandard Overnight, FedEx 2 Day. United Parcel Service (UPS): UPS Next Day Air, UPS Next DayAir Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M. The private delivery service can tell you how to get written proofof the mailing date. Caution: The U.S. Postal Service advises that private delivery servicescannot deliver items to P.O. boxes. You must use the U.S. PostalService to mail any item to an IRS P.O. box address.