2002 Tax Help Archives  

Publication 509 2002 Tax Year

Tax Calendars for 2003
(Revised 10/2002)

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This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Excise Tax Calendar

This calendar gives the due dates for filing returns and making deposits of excise taxes. Use this calendar with Publication 510, which covers the deposit rules and the types of excise taxes reported on Forms 11-C, 720, and 730.

Forms you may need.   The following is a list and description of the excise tax forms you may need.

  1. Form 11-C, Occupational Tax and Registration Return for Wagering. Use this form to register any wagering activity and to pay a tax (called an occupational tax) on wagering. File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. You must file the form before you begin accepting wagers. After that, file the form by July 1 of each year. Also, see Form 730, later.
  2. Form 720, Quarterly Federal Excise Tax Return. File this form by the last day of the month following the calendar quarter. Use this form to report a wide variety of excise taxes, including the following.
    1. Communications and air transportation taxes.
    2. Fuel taxes.
    3. Retail tax.
    4. Ship passenger tax.
    5. Luxury tax.
    6. Manufacturers taxes.
  3. Form 730, Monthly Tax Return for Wagers. Use this form to pay an excise tax on wagers you accept. File this form for each month by the last day of the following month. Also see Form 11-C, earlier.
  4. Form 2290, Heavy Highway Vehicle Use Tax Return. Use this form to pay the federal use tax on heavy highway vehicles registered in your name. File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. The tax period begins on July 1 and ends the following June 30. You must pay the full year's tax on all vehicles you have in use during the month of July. You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. For more information, including information on installment payments, see the instructions for Form 2290.

Fiscal-year taxpayers.   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year.

Adjustments for Saturday, Sunday, or legal holidays.   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, it is delayed until the next business day. For excise taxes, there are two exceptions to this rule.

  1. For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding business day.
  2. Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. If the due date falls on a Sunday, the deposit is due on the following Monday.

The excise tax calendar has been adjusted for all these provisions.

Regular method taxes.   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required.

First Quarter

The first quarter of a calendar year is made up of January, February, and March.

January 10

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the first 15 days of December.

January 14

Regular method taxes.   Deposit the tax for the last 16 days of December.

January 27

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the last 16 days of December.

January 29

Regular method taxes.   Deposit the tax for the first 15 days of January.

January 31

Form 720 taxes.   File Form 720 for the fourth quarter of 2002.

Wagering tax.   File Form 730 and pay the tax on wagers accepted during December.

Heavy highway vehicle use tax.   File Form 2290 and pay the tax (or the first installment) for vehicles first used in December.

February 12

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the first 15 days of January.

February 14

Regular method taxes.   Deposit the tax for the last 16 days of January.

February 26

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the last 16 days of January.

February 28

Wagering tax.   File Form 730 and pay the tax on wagers accepted during January.

Heavy highway vehicle use tax.   File Form 2290 and pay the tax (or the first installment) for vehicles first used in January.

Regular method taxes.   Deposit the tax for the first 15 days of February.

March 12

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the first 15 days of February.

March 14

Regular method taxes.   Deposit the tax for the last 13 days of February.

March 26

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the last 13 days of February.

March 28

Regular method taxes.   Deposit the tax for the first 15 days of March.

March 31

Wagering tax.   File Form 730 and pay the tax on wagers accepted during February.

Heavy highway vehicle use tax.   File Form 2290 and pay the tax (or the first installment) for vehicles first used in February. Also, pay the installments for other vehicles, if applicable.

Second Quarter

The second quarter of a calendar year is made up of April, May, and June.

April 10

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the first 15 days of March.

April 14

Regular method taxes.   Deposit the tax for the last 16 days of March.

April 25

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the last 16 days of March.

April 29

Regular method taxes.   Deposit the tax for the first 15 days of April.

April 30

Form 720 taxes.   File Form 720 for the first quarter of 2003.

Wagering tax.   File Form 730 and pay the tax on wagers accepted during March.

Heavy highway vehicle use tax.   File Form 2290 and pay the tax (or the first installment) for vehicles first used in March.

May 12

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the first 15 days of April.

May 14

Regular method taxes.   Deposit the tax for the last 15 days of April.

May 27

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the last 15 days of April.

May 29

Regular method taxes.   Deposit the tax for the first 15 days of May.

June 2

Wagering tax.   File Form 730 and pay the tax on wagers accepted during April.

Heavy highway vehicle use tax.   File Form 2290 and pay the tax for vehicles first used in April.

June 11

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the first 15 days of May.

June 13

Regular method taxes.   Deposit the tax for the last 16 days of May.

June 25

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the last 16 days of May.

June 27

Regular method taxes.   Deposit the tax for the first 15 days of June.

June 30

Wagering tax.   File Form 730 and pay the tax on wagers accepted during May.

Heavy highway vehicle use tax.   File Form 2290 and pay the tax for vehicles first used in May. Also, pay the installments for other vehicles, if applicable.

Floor stocks tax for ozone-depleting chemicals (IRS No. 20).   Deposit the tax for January 1, 2003.

Occupational excise taxes.   File Form 11-C to register and pay the annual tax if you are in the business of taking wagers.

Third Quarter

The third quarter of a calendar year is made up of July, August, and September.

July 10

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the first 15 days of June.

July 14

Regular method taxes.   Deposit the tax for the last 15 days of June.

July 25

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the last 15 days of June.

July 29

Regular method taxes.   Deposit the tax for the first 15 days of July.

July 31

Form 720 taxes.   File Form 720 for the second quarter of 2003.

Wagering tax.   File Form 730 and pay the tax on wagers accepted during June.

Heavy highway vehicle use tax.   File Form 2290 and pay the tax for vehicles first used in June.

August 12

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the first 15 days of July.

August 14

Regular method taxes.   Deposit the tax for the last 16 days of July.

August 27

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the last 16 days of July.

August 29

Regular method taxes.   Deposit the tax for the first 15 days of August.

September 2

Heavy highway vehicle use tax.   File Form 2290 and pay the tax (or the first installment) for vehicles first used in July.

Wagering tax.   File Form 730 and pay the tax on wagers accepted during July.

September 10

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the first 15 days of August.

September 12

Regular method taxes.   Deposit the tax for the last 16 days of August.

September 25

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the last 16 days of August.

September 29

Regular method taxes.   Deposit the tax for the first 15 days of September.

Regular method taxes (special September deposit rule).   Deposit the tax for the period beginning September 16 and ending September 25. If required to make deposits using EFTPS, deposit the tax for the period beginning September 16 and ending September 26.

Communications and air transportation taxes under the alternative method (special September deposit rule).   Deposit the tax included in amounts billed or tickets sold during the period beginning September 1 and ending September 10. If required to make deposits using EFTPS, deposit the tax for the period beginning on September 1 and ending September 11.

September 30

Wagering tax.   File Form 730 and pay the tax on wagers accepted during August.

Heavy highway vehicle use tax.   File Form 2290 and pay the tax (or the first installment) for vehicles first used in August.

Fourth Quarter

The fourth quarter of a calendar year is made up of October, November, and December.

October 10

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the period beginning September 11 (September 12 if required to make deposits using EFTPS) and ending September 15.

October 14

Regular method taxes.   Deposit the tax for the last 5 days (4 days if required to make deposits using EFTPS) of September.

October 27

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the last 15 days of September.

October 29

Regular method taxes.   Deposit the tax for the first 15 days in October.

October 31

Form 720 taxes.   File Form 720 for the third quarter of 2003.

Wagering tax.   File Form 730 and pay the tax on wagers accepted during September.

Heavy highway vehicle use tax.   File Form 2290 and pay the tax (or the first installment) for vehicles first used in September.

November 13

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the first 15 days of October.

November 14

Regular method taxes.   Deposit the tax for the last 16 days of October.

November 26

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the last 16 days of October.

November 28

Regular method taxes.   Deposit the tax for the first 15 days of November.

December 1

Wagering tax.   File Form 730 and pay the tax on wagers accepted during October.

Heavy highway vehicle use tax.   File Form 2290 and pay the tax (or the first installment) for vehicles first used in October.

December 10

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the first 15 days of November.

December 12

Regular method taxes.   Deposit the tax for the last 15 days of November.

December 26

Communications and air transportation taxes under the alternative method.   Deposit the tax included in amounts billed or tickets sold during the last 15 days of November.

December 29

Regular method taxes.   Deposit the tax for the first 15 days of December.

December 31

Wagering tax.   File Form 730 and pay the tax on wagers accepted in November.

Heavy highway vehicle use tax.   File Form 2290 and pay the tax (or the first installment) for vehicles first used in November. Also, pay the installments for other vehicles, if applicable.

Table 2. Due Dates for Deposit of Taxes for 2003 Under Semiweekly Rule
First Quarter: Second Quarter: Third Quarter: Fourth Quarter:
Payroll Date Due Date Payroll Date Due Date Payroll Date Due Date Payroll Date Due Date
Jan 1-3 Jan 8 Apr 1 Apr 4 Jul 1 Jul 7 Oct 1-3 Oct 8
Jan 4-7 Jan 10 Apr 2- 4 Apr 9 Jul 2-4 Jul 9 Oct 4-7 Oct 10
Jan 8-10 Jan 15 Apr 5-8 Apr 11 Jul 5-8 Jul 11 Oct 8-10 Oct 16
Jan 11-14 Jan 17 Apr 9-11 Apr 16 Jul 9-11 Jul 16 Oct 11-14 Oct 17
Jan 15-17 Jan 23 Apr 12-15 Apr 18 Jul 12-15 Jul 18 Oct 15-17 Oct 22
Jan 18-21 Jan 24 Apr 16-18 Apr 23 Jul 16-18 Jul 23 Oct 18-21 Oct 24
Jan 22-24 Jan 29 Apr 19-22 Apr 25 Jul 19-22 Jul 25 Oct 22-24 Oct 29
Jan 25-28 Jan 31 Apr 23-25 Apr 30 Jul 23-25 Jul 30 Oct 25-28 Oct 31
Jan 29-31 Feb 5 Apr 26-29 May 2 Jul 26-29 Aug 1 Oct 29-31 Nov 5
Feb 1-4 Feb 7 Apr 30 -May 2 May 7 Jul 30-Aug 1 Aug 6 Nov 1-4 Nov 7
Feb 5-7 Feb 12 May 3-6 May 9 Aug 2-5 Aug 8 Nov 5-7 Nov 13
Feb 8-11 Feb 14 May 7-9 May 14 Aug 6-8 Aug 13 Nov 8-11 Nov 14
Feb 12-14 Feb 20 May 10-13 May 16 Aug 9-12 Aug 15 Nov 12-14 Nov 19
Feb 15-18 Feb 21 May 14-16 May 21 Aug 13-15 Aug 20 Nov 15-18 Nov 21
Feb 19-21 Feb 26 May 17-20 May 23 Aug 16-19 Aug 22 Nov 19-21 Nov 26
Feb 22-25 Feb 28 May 21-23 May 29 Aug 20-22 Aug 27 Nov 22-25 Dec 1
Feb 26-28 Mar 5 May 24-27 May 30 Aug 23-26 Aug 29 Nov 26-28 Dec 3
Mar 1-4 Mar 7 May 28-30 Jun 4 Aug 27-29 Sep 4 Nov 29- Dec 2 Dec 5
Mar 5-7 Mar 12 May 31-Jun 3 Jun 6 Aug 30- Sep 2 Sep 5 Dec 3-5 Dec 10
Mar 8-11 Mar 14 Jun 4-6 Jun 11 Sep 3-5 Sep 10 Dec 6-9 Dec 12
Mar 12-14 Mar 19 Jun 7-10 Jun 13 Sep 6-9 Sep12 Dec 10-12 Dec 17
Mar 15-18 Mar 21 Jun 11-13 Jun 18 Sep 10-12 Sep 17 Dec 13-16 Dec 19
Mar 19-21 Mar 26 Jun 14-17 Jun 20 Sep 13-16 Sep 19 Dec 17-19 Dec 24
Mar 22-25 Mar 28 Jun 18-20 Jun 25 Sep 17-19 Sep 24 Dec 20-23 Dec 29
Mar 26-28 Apr 2 Jun 21-24 Jun 27 Sep 20-23 Sep 26 Dec 24-26 Dec 31
Mar 29- 31 Apr 4 Jun 25-27 Jul 2 Sep 24-26 Oct 1 Dec 27-30 Jan 5
    Jun 28- 30 Jul 7 Sep 27-30 Oct 3 Dec 31 Jan 7

NOTE: This calendar reflects all federal holidays. A state legal holiday delays a due date only if the IRS office where you are required to file is located in that state.

Table 2. Due Dates for Deposit of Taxes for 2003 Under Semiweekly Rule

Table 2. Due Dates for Deposit of Taxes for 2003 Under Semiweekly Rule
First Quarter: Second Quarter: Third Quarter: Fourth Quarter:
Payroll Date Due Date Payroll Date Due Date Payroll Date Due Date Payroll Date Due Date
Jan 1-3 Jan 8 Apr 1 Apr 4 Jul 1 Jul 7 Oct 1-3 Oct 8
Jan 4-7 Jan 10 Apr 2- 4 Apr 9 Jul 2-4 Jul 9 Oct 4-7 Oct 10
Jan 8-10 Jan 15 Apr 5-8 Apr 11 Jul 5-8 Jul 11 Oct 8-10 Oct 16
Jan 11-14 Jan 17 Apr 9-11 Apr 16 Jul 9-11 Jul 16 Oct 11-14 Oct 17
Jan 15-17 Jan 23 Apr 12-15 Apr 18 Jul 12-15 Jul 18 Oct 15-17 Oct 22
Jan 18-21 Jan 24 Apr 16-18 Apr 23 Jul 16-18 Jul 23 Oct 18-21 Oct 24
Jan 22-24 Jan 29 Apr 19-22 Apr 25 Jul 19-22 Jul 25 Oct 22-24 Oct 29
Jan 25-28 Jan 31 Apr 23-25 Apr 30 Jul 23-25 Jul 30 Oct 25-28 Oct 31
Jan 29-31 Feb 5 Apr 26-29 May 2 Jul 26-29 Aug 1 Oct 29-31 Nov 5
Feb 1-4 Feb 7 Apr 30 -May 2 May 7 Jul 30-Aug 1 Aug 6 Nov 1-4 Nov 7
Feb 5-7 Feb 12 May 3-6 May 9 Aug 2-5 Aug 8 Nov 5-7 Nov 13
Feb 8-11 Feb 14 May 7-9 May 14 Aug 6-8 Aug 13 Nov 8-11 Nov 14
Feb 12-14 Feb 20 May 10-13 May 16 Aug 9-12 Aug 15 Nov 12-14 Nov 19
Feb 15-18 Feb 21 May 14-16 May 21 Aug 13-15 Aug 20 Nov 15-18 Nov 21
Feb 19-21 Feb 26 May 17-20 May 23 Aug 16-19 Aug 22 Nov 19-21 Nov 26
Feb 22-25 Feb 28 May 21-23 May 29 Aug 20-22 Aug 27 Nov 22-25 Dec 1
Feb 26-28 Mar 5 May 24-27 May 30 Aug 23-26 Aug 29 Nov 26-28 Dec 3
Mar 1-4 Mar 7 May 28-30 Jun 4 Aug 27-29 Sep 4 Nov 29- Dec 2 Dec 5
Mar 5-7 Mar 12 May 31-Jun 3 Jun 6 Aug 30- Sep 2 Sep 5 Dec 3-5 Dec 10
Mar 8-11 Mar 14 Jun 4-6 Jun 11 Sep 3-5 Sep 10 Dec 6-9 Dec 12
Mar 12-14 Mar 19 Jun 7-10 Jun 13 Sep 6-9 Sep12 Dec 10-12 Dec 17
Mar 15-18 Mar 21 Jun 11-13 Jun 18 Sep 10-12 Sep 17 Dec 13-16 Dec 19
Mar 19-21 Mar 26 Jun 14-17 Jun 20 Sep 13-16 Sep 19 Dec 17-19 Dec 24
Mar 22-25 Mar 28 Jun 18-20 Jun 25 Sep 17-19 Sep 24 Dec 20-23 Dec 29
Mar 26-28 Apr 2 Jun 21-24 Jun 27 Sep 20-23 Sep 26 Dec 24-26 Dec 31
Mar 29- 31 Apr 4 Jun 25-27 Jul 2 Sep 24-26 Oct 1 Dec 27-30 Jan 5
    Jun 28- 30 Jul 7 Sep 27-30 Oct 3 Dec 31 Jan 7

NOTE: This calendar reflects all federal holidays. A state legal holiday delays a due date only if the IRS office where you are required to file is located in that state.

How To Get Tax Help

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Contacting your Taxpayer Advocate.   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate.

The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review.

To contact your Taxpayer Advocate:

  • Call the Taxpayer Advocate at
    1-877-777-4778.
  • Call, write, or fax the Taxpayer Advocate office in your area.
  • Call 1-800-829-4059 if you are a
    TTY/TDD user.

For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS.

Free tax services.   To find out what services are available, get Publication 910, Guide to Free Tax Services. It contains a list of free tax publications and an index of tax topics. It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics.

COMPUTE: Personal computer. With your personal computer and modem, you can access the IRS on the Internet at www.irs.gov. While visiting our web site, you can:


  • See answers to frequently asked tax questions or request help by e-mail.
  • Download forms and publications or search for forms and publications by topic or keyword.
  • Order IRS products on-line.
  • View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping.
  • View Internal Revenue Bulletins published in the last few years.
  • Search regulations and the Internal Revenue Code.
  • Receive our electronic newsletters on hot tax issues and news.
  • Learn about the benefits of filing electronically (IRS e-file).
  • Get information on starting and operating a small business.

You can also reach us with your computer using File Transfer Protocol at ftp.irs.gov.

FAX: TaxFax Service. Using the phone attached to your fax machine, you can receive forms and instructions by calling 703-368-9694. Follow the directions from the prompts. When you order forms, enter the catalog number for the form you need. The items you request will be faxed to you.

For help with transmission problems, call the FedWorld Help Desk at 703-487-4608.

PHONE: Phone. Many services are available by phone.



  • Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current and prior year forms, instructions, and publications.
  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-4933.
  • Solving problems. Take advantage of Everyday Tax Solutions service by calling your local IRS office to set up an in-person appointment at your convenience. Check your local directory assistance or www.irs.gov for the numbers.
  • TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829- 4059 to ask tax questions or to order forms and publications.
  • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.

Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to sometimes listen in on or record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

WALKIN: Walk-in. Many products and services are available on a walk-in basis.



  • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
  • Services. You can walk in to your local IRS office to ask tax questions or get help with a tax problem. Now you can set up an appointment by calling your local IRS office number and, at the prompt, leaving a message requesting Everyday Tax Solutions help. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience.

ENVELOPE: Mail. You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. Find the address that applies to your part of the country.

  • Western part of U.S.:
    Western Area Distribution Center
    Rancho Cordova, CA 95743-0001
  • Central part of U.S.:
    Central Area Distribution Center
    P.O. Box 8903
    Bloomington, IL 61702-8903
  • Eastern part of U.S. and foreign addresses:
    Eastern Area Distribution Center
    P.O. Box 85074
    Richmond, VA 23261-5074

CDROM: CD-ROM for tax products. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain:


  • Current tax forms, instructions, and publications.
  • Prior-year tax forms and instructions.
  • Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping.
  • Internal Revenue Bulletins.

The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1-877-233-6767 or on the Internet at http://www.irs.gov/cdorders. The first release is available in early January and the final release is available in late February.

CDROM: CD-ROM for small businesses. IRS Publication 3207, Small Business Resource Guide, is a must for every small business owner or any taxpayer about to start a business. This handy, interactive CD contains all the business tax forms, instructions, and publications needed to successfully manage a business. In addition, the CD provides an abundance of other helpful information, such as how to prepare a business plan, finding financing for your business, and much more. The design of the CD makes finding information easy and quick and incorporates file formats and browsers that can be run on virtually any desktop or laptop computer.

It is available in March. You can get a free copy by calling 1-800-829-3676 or by visiting the website at www.irs.gov/smallbiz.

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