Employees who work for tips
If you received $20 or more in tips during April, report them to your employer.

Employees who work for tips
If you received $20 or more in tips during May, report them to your employer.

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.

Make a payment of your 2021 estimated tax if you’re not paying your income tax for the year through withholding.

Corporations
Deposit the second installment of estimated income tax for 2021.

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