May 2017

May 10

Employers. For Social Security, Medicare, withheld income tax, file Form 941 for the first quarter of 2017. This due date applies only if you deposited the tax for the quarter in full and on time.

 

May 15

Employers. For Social Security, Medicare, without income tax, and nonpayroll withholding, deposit the tax for payments in April if the monthly rule applies.

 

June 2017

June 15

Individuals.

If you are not paying your 2017 income tax through your withholding (or will not pay enough tax during the year that way), pay the second installment of your 2017 estimated tax.

If you are a US citizen or resident alien living and working (or on military duty) outside the US and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due for 2016. If you want additional time to file your return, file Form 4868 to obtain four additional months to file, then file Form1040 by October 16.

Corporations. Deposit the second installment of esimated tax for 2017.

Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax foa payments in May if the monthly rule applies.