Individuals - File a 2023 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties due.

Individuals - Pay the second installment of 2024 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.

Calendar-year corporations - Pay the second installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records.

Employers - Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies.

Employers - Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.

Individuals - Report June tip income of $20 or more to employers (Form 4070).

Employers - Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies.

Employers - Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.

Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2024 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.

Employers - File a 2023 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.