Monday, June 15
Personal. If you’re a U.S. citizen or resident alien living and working (or on military duty) outside the country, send in Form 1040 for 2014 and pay any tax due. See the entry for April 15. File Form 4868 to obtain four additional months to file. (Note: Military participants in combat zones may earn further extensions. See Publication 3, Armed Forces’ Tax Guide.) Also, individuals should pay the second installment of their 2015 estimated taxes with Form 1040-ES.
Corporations. Pay the second installment of your 2015 estimated income tax.
Employers. May 2015 payroll tax deposit due if you’re not on a semiweekly deposit schedule.