USA June 2019 Federal tax deadlines for the USA

Becky

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General tax

June 10
Employees who work for tips:
If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

June 17
Individuals:
If you’re a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 by October 15.
However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces' Tax Guide.

Individuals: Make a payment of your 2019 estimated tax if you’re not paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2019. For more information, see Pub. 505.

Corporations: Deposit the second installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.


Employers

June 17
Social security, Medicare, and withheld income tax:
If the monthly deposit rule applies, deposit the tax for payments made in May.

Nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments made in May.


Excise

June 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 May.

June 14
Regular method taxes:
Deposit the tax for the last 16 days of May.

June 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 May.

June 28
Regular method taxes:
Deposit the tax for the first 15 days of June.

______________________________________

The above list is a general overview and does not necessarily constitute a complete and accurate picture of your / your client's tax obligations for June 2019. Care should be taken to ensure all deadlines are correctly adhered to.
 

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