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 and pay any tax, interest, and penalties due.

Individuals
Make a second installment of your 2018 estimated tax if you’re not paying your income tax for the year through withholding (Form 1040-ES).

Corporations
Deposit the second installment of estimated income tax for 2018.

Employees who work for tips
If you received $20 or more in tips during June, report them to your employer (Form 4070).

Employees who work for tips
If you received $20 or more in tips during July, report them to your employer (Form 4070).

Employees who work for tips
If you received $20 or more in tips during August, report them to your employer (Form 4070).

Individuals
Make a third installment of your 2018 estimated tax if you’re not paying your income tax for the year through withholding (Form 1040-ES).

Partnerships
File a 2017 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension.

S corporations
File a 2017 calendar year income tax return (Form 1120S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return.

Corporations
Deposit the third installment of estimated income tax for 2018.