Events

File Form 730 and pay the tax on wagers accepted during April.

File Form 2290 and pay the tax for vehicles first used during April.

Deposit payroll tax for payments on May 27-29 if the semiweekly deposit rule applies.

Deposit payroll tax for payments on May 30-June 2 if the semiweekly deposit rule applies.

Employers: Employees are required to report to you tips of $20 or more earned during May.

Deposit payroll tax for payments on June 3-5 if the semiweekly deposit rule applies.

Deposit payroll tax for payments on June 6-9 if the semiweekly deposit rule applies.

Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months file form 4868 and deposit estimated tax.

Individuals: Pay the second installment of 2026 estimated tax – Use Form 1040-ES.

Corporations: Deposit the second installment of your 2026 estimated tax – see Pub. 542 and EFTPS.

Social security, Medicare, and withheld income tax. Deposit tax for payments made in for May if the monthly deposit rule applies.

Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.

Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

Nonresident alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040-NR. For an automatic extension, file Form 4868.

Individuals living outside the U.S.: File Form 3520. For automatic 4-month extension, file an income tax return extension, Form 4868.

Deposit payroll tax for payments on June 10-12 if the semiweekly deposit rule applies.

Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

Deposit payroll tax for payments on June 13-16 if the semiweekly deposit rule applies.

Deposit payroll tax for payments on June 17-19 if the semiweekly deposit rule applies.

Deposit payroll tax for payments on June 20-23 if the semiweekly deposit rule applies.

File Form 730 and pay the tax on wagers accepted during May.

File Form 2290 and pay the tax for vehicles first used during May.

File Form 11-C to register and pay annual tax if you are in the business of taking wagers.

Deposit payroll tax for payments on June 24-26 if the semiweekly deposit rule applies.