Note that the deadlines may vary depending on the type of taxpayer and other factors, so it’s important to check with the relevant tax authorities or a tax professional for specific guidance. Please see here for IRS resources.
June 2023 Tax Deadlines
Thursday, June 1: Deposit payroll tax for payments on May 24-26 if the semiweekly deposit rule applies.
Friday, June 2: Deposit payroll tax for payments on May 27-30 if the semiweekly deposit rule applies.
Wednesday, June 7: Deposit payroll tax for payments on May 31 – June 2 if the semiweekly deposit rule applies.
Friday, June 9: Deposit payroll tax for payments on Jun 3-6 if the semiweekly deposit rule applies.
Monday, June 12: Employees are required to report to you tips of $20 or more earned during May.
Wednesday, June 14: Deposit payroll tax for payments on Jun 7-9 if the semiweekly deposit rule applies.
Thursday, June 15:
- Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
- Individuals: Pay the second installment of 2023 estimated tax – Use Form 1040-ES.
- Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR or 1040NR-EZ. For an automatic extension, file Form 4868
- Deposit payroll tax for May if the monthly deposit rule applies.
- Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.
- Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
- Corporations: Deposit the second installment of your 2023 estimated tax.
- Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months file form 4868 and deposit estimated tax.
Friday, June 16: Deposit payroll tax for payments on Jun 10-13 if the semiweekly deposit rule applies.
Thursday, June 22: Deposit payroll tax for payments on Jun 14-16 if the semiweekly deposit rule applies.
Friday, June 23: Deposit payroll tax for payments on Jun 17-20 if the semiweekly deposit rule applies.
Wednesday, June 28: Deposit payroll tax for payments on Jun 21-23 if the semiweekly deposit rule applies.
Friday, June 30:
- File Form 730 and pay the tax on wagers accepted during May.
- File Form 2290 and pay the tax for vehicles first used during May.
- Deposit payroll tax for payments on Jun 24-27 if the semiweekly deposit rule applies.