Individuals. If you are not paying your 2019 income tax through withholding (or will not pay enough tax during the year that way), pay the second installment of your 2019 estimated tax.
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
for 2018.If you want additional time to file your return, file Form
4868 to obtain four additional months to file. Then, file Form 1040 by October
Corporations. Deposit the second installment of
estimated tax for 2019.
Employers. For Social Security, Medicare,
withheld income tax, and nonpayroll withholding, deposit the tax for payments
in May if the monthly rule applies.
Employers. For Social Security, Medicare, withheld income tax, and
nonpayroll withholding, deposit the tax for payments in June if the monthly
Employers. For SocialSecurity, Medicare,
and withheld income tax, file Form 941 for the second quarter of 2019. Deposit
any undeposited tax. 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 in
full and on time, you have until August 12 to file the return.
For federal unemployment tax, deposit the tax owed through June if more than $500.
If you maintain an employee benefit plan with a calendar year-end, file Form 5500 or 5500-EZ for calendar-year 2018.