2nd Quarter 2021 |
The second quarter of a calendar year is made up of April, May, and June. |
April 12: |
Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070. |
April 15: |
Individuals. File a 2020 Form 1040 or
Form 1040-SR and pay any tax due. This has been extended to May 17th.
If you want an automatic 6-month extension of time
to file the return, file Form 4868, and pay what
you estimate you owe in tax to avoid penalties and interest. For more information, see
Form 4868. Then, file Form 1040 or Form
1040-SR by October 15 |
Household employers. If you paid cash
wages of $2,100 or more in 2020 to a household employee, you must file Schedule H
(Form 1040), Household Employment Taxes. If you’re required to file a
federal income tax return (Form 1040 or
Form 1040-SR), file Schedule H (Form 1040) with the return and report any
household employment taxes. Report any
federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2019 or 2020 to household
employees. Also, report any income tax you
withheld for your household employees. For
more information, see Pub. 926. |
Individuals. If you're not paying your 2021
income tax through withholding (or won't pay
in enough tax during the year that way), pay
the first installment of your 2021 estimated
tax. Use Form 1040-ES. For more information, see Pub. 505. |
Corporations. File a 2020 calendar year
income tax return (Form 1120) and pay any
tax due. If you want an automatic 6-month
extension of time to file the return, file Form
7004 and deposit what you estimate you owe
in taxes. |
Corporations. Deposit the first installment
of estimated income tax for 2021. A worksheet, Form 1120-W, is available to help you
estimate your tax for the year. |
May 10: |
Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070. |
May 17: |
Individuals. File a 2020 Form 1040 or
Form 1040-SR and pay any tax due.
If you want an automatic 6-month extension of time
to file the return, file Form 4868, and pay what
you estimate you owe in tax to avoid penalties and interest. For more information, see
Form 4868. Then, file Form 1040 or Form
1040-SR by October 15 |
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're a U.S. citizen or resident alien living and working (or on military
duty) outside the United States and Puerto
Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see April 15, earlier. If you want additional time to file your return, file Form 4868
to obtain 4 additional months to file and pay
what you estimate you owe in tax to avoid
penalties and interest. Then, file Form 1040
or Form 1040-SR by October 15.
However, if you’re a participant in a combat
zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces' Tax Guide. |
Individuals. Make a payment of your
2021 estimated tax if you're not paying your
income tax for the year through withholding
(or won't pay in enough tax that way). Use
Form 1040-ES. This is the second installment
date for estimated tax in 2021. For more information, see Pub. 505. |
Corporations. Deposit the second installment of estimated income tax for 2021. A
worksheet, Form 1120-W, is available to help
you estimate your tax for the year. |
