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

Partnerships
File a 2018 calendar year return.

S corporations
File a 2018 calendar year income tax return and pay any tax due.

S corporation election
File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2019.

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

Individuals
File a 2018 Form 1040 and pay any tax due. If you’re not paying your 2019 income tax through withholding, pay the first installment of your 2019 estimated tax.

Household employers
If you paid cash wages of $2,100 or more in 2018 to a household employee, you must file Schedule H, Household Employment Taxes.

Corporations
File a 2018 calendar year income tax return and pay any tax due. Deposit the first installment
of estimated income tax for 2019.

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 and pay any tax, interest, and penalties due. Make a payment of your 2019 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 2019.