2ND QUARTER 2019

2nd Quarter: Tax Due Dates, April – June 2019

    • April 10 — Employees who work for tips
      If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
    • April 15 — Individuals
      File a 2018 income tax return (Form 1040) and pay any tax due. If you want an automatic 6 month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see Form 4868. Then, file Form 1040 by October 15.
    • April 15 — Corporations
      File a 2018 calendar year income tax return (Form 1120) and pay any tax due. Details
    • April 15 — Individuals
      If you are not paying your 2019 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2019 estimated tax. Use Form 1040ES.
    • April 15 — Household Employers
      If you paid cash wages of $2,000 or more in 2018 to a household employee, you must file Schedule H Details
    • April 15 — Corporations
      Deposit the first installment of estimated income tax for 2018 Details
    • April 15 — Social security, Medicare, and withheld income tax
      If the monthly deposit rule applies, deposit the tax for payments in March.
    • April 15 — Household employers
      If you paid cash wages of $2,000 or more in 2018 to a household employee, you must file Schedule H (Form 1040). If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2017 or 2018 to household employees. Also, report any income tax you withheld for your household employees.
    • April 30 — Social security, Medicare, and withheld income tax
      File Form 941 for the first quarter of 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until May 10 to file the return.
    • April 30 — Federal unemployment tax.
      Deposit the tax owed through March if more than $500.

    • May 10 — Employees who work for tips
      If you received $20 or more in tips during April, report them to your employer Details
    • May 10 — Social security, Medicare, and withheld income tax
      File Form 941 for the first quarter of 2019. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
    • May 15 — Social security, Medicare, and withheld income tax
      If the monthly deposit rule applies, deposit the tax for payments in April.
    • May 27 — Everyone
      Federal Holiday (Memorial Day) Details

    • June 10 — Employees who work for tips
      If you received $20 or more in tips during May, report them to your employer Details
    • June 15 — Individuals
      If you are 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. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file Details
    • June 15 — Individuals
      Make a payment of your 2019 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment Details
    • June 15 — Corporations
      Deposit the second installment of estimated income tax for 2019 Details
    • June 15 — Social security, Medicare, and withheld income tax
      If the monthly deposit rule applies, deposit the tax for payments in May