June – Federal Specific

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. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then, file Form 1040 by October 15.

Individuals: Make a payment of your present year 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 the present year.

Corporations: Deposit the second installment of estimated income tax for the present year. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

June 15

Employers: Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.

Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in May.

June – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.

June 15

Individuals: Second-quarter estimated tax is due for 2010 (Form 540-ES).

June – County Specific

June – City Specific

June – Federal Specific