Calendar

If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

Deposit the second installment of estimated income tax for 2023.

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 18, 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 16.

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.

Make a payment of your 2023 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 2023. For more in-formation, see Pub. 505.

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

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

If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

If the monthly deposit rule applies, deposit the tax for payments made in June.

If the monthly deposit rule applies, deposit the tax for payments made in June.

If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2022. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends. For more information on filing these forms, go to IRS.gov/Form5500.