May
Day
12 Employees Who Work for Tips – If you received $20 or more in tips during April, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.
June
Day
10 Employees Who Work for Tips – If you received $20 or more in tips during May, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.
16 Corporations – Deposit the second installment of estimated income tax for 2025.
16 Individuals – Make a payment of your 2025 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 2025. For more information, see Pub. 505.
16 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 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see Individuals under 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 or Form 1040-SR 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.
July
Day
10 Employees Who Work for Tips – If you received $20 or more in tips during May, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.