June 10 -
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.
June 15 -
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.
However, if you are a participant in a combat zone you may be able to further
extend the filing deadline. See Publication 3, Armed Forces' Tax Guide.
Individuals. Make a payment of your 1999 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 1999.
For more information, see Publication 505.
Social security, Medicare, and withheld income tax. If the monthly deposit rule
applies, deposit the tax for payments in May.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments
in May.
Wagering tax. File Form 730 and pay the tax on wagers accepted during April.
Heavy vehicle use tax. File Form 2290 and pay the tax for vehicles first used in April.
Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last
15 days of April.
Heavy vehicle use tax. File Form 2290 and pay the tax for vehicles first used in May.
Also, pay the installments for other vehicles, if applicable.
Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the last
16 days of May.
Floor stocks tax for ozone-depleting chemicals (IRS No. 20). Deposit the tax
for January 1, 1999.
June 15 -
Corporations. Deposit the second installment of estimated income tax for 1999. A
worksheet, Form 1120–W, is available to help you make an estimate of your tax for
the year.
June 1 -
Communications, air transportation and ozone-depleting chemicals taxes. File
Form 720 for the first quarter of 1999.
June 9 -
Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers,
obligations, vaccine, and foreign insurers taxes. Deposit the tax
for the last 16 days of May.
June 10 -
Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the first 15 days of
May.
June 14 -
Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and
kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the
last 16 days of May.
June 15 -
Ozone-depleting chemicals tax (IRS Nos. 19 and 98). Deposit the tax for the first
15 days of May.
June 24 -
Communications, air transportation, fuel, luxury, retail, ship passenger, manufacturers,
obligations, vaccine, and foreign insurers taxes. Deposit the tax
for the first 15 days of June.
June 25 -
Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the last 16 days of
May.
June 29 -
Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76), diesel fuel (IRS No. 60) and
kerosene (IRS No. 35) taxes. If the 14-day rule applies, deposit the tax for the
first 15 days of June.
June 30 -
Wagering tax. File Form 730 and pay the tax on wagers accepted during May.