Due Dates

Calendar

Deadlines

Year
May 2020
10
Sunday

Employers

Employers - File Form 941 for the first quarter. This due date applies only if you deposited the tax for the quarter in full and on time.

Employees Who Work For Tips

Employees who work for tips - If you received $20 or more in tips during April, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.

15
Friday

Employers

Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in April.

Employers

Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.

Exempt Organizations

Exempt Organizations - File a previous calendar year return (Form 990). If you want an automatic 6 month extension to file the return, file Form 8868. Then file Form 990 by November 15.

June 2020
10
Wednesday

Employees Who Work For Tips

Employees who work for tips - If you received $20 or more in tips during May, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.

15
Monday

Individuals

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. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 15. However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

Individuals

Individuals - Make a payment of your current 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 date for estimated tax in current year.

Corporations

Corporations - Deposit the second installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Employers

Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in May.