Individual
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 1040ES. This is the second installment date for estimated tax in 1999. For more information, see Publication 505.

Business

June 15 - Corporations. Deposit the second installment of estimated income tax for 1999. A worksheet, Form 1120W, is available to help you make an estimate of your tax for the year.

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.

Excise Tax

June 1 - Communications, air transportation and ozone-depleting chemicals taxes. File Form 720 for the first quarter of 1999.

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.

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.

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.