June 2026 Individual Due Dates
June 1 - Final Due Date for IRA Trustees to Issue Form 5498
Final due date for IRA trustees to issue Form 5498, providing IRA owners with the fair market value (FMV) of their IRA accounts as of December 31, 2025. The FMV of an IRA on the last day of the prior year is used to determine the required minimum distribution (RMD) that must be taken from the IRA if you are age 73 or older during 2026.
June 10 - Report Tips to Employer
If you are an employee who works for tips and received more than $20 in tips during May, you are required to report them to your employer no later than June 10.
June 15 - Estimated Tax Payment Due
This is the last day to timely make your second quarter estimated tax installment payment for the 2026 tax year. Our tax system is a "pay-as-you-earn" system.
When a taxpayer fails to prepay a safe harbor (minimum) amount, they can be subject to the underpayment penalty. Federal tax law provides ways to avoid the underpayment penalty:
- If the underpayment is less than $1,000 (the de minimis amount), no penalty is assessed.
- If your payments equal or exceed 90% of what is owed in the current year, you can escape a penalty.
- This safe harbor is generally 100% of the prior year's tax liability. However, for taxpayers whose AGI exceeds $150,000 ($75,000 for married filing separately), the prior year's safe harbor is 110%.
June 15 - Taxpayers Living Abroad
If you are a U.S. citizen or resident alien living and working outside the United States and Puerto Rico, June 15 is the filing due date for your 2025 income tax return and to pay any tax due.
If your return has not been completed and you need additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then, file Form 1040 or 1040-SR by October 15.
Caution: This is not an extension of time to pay your tax liability, only an extension to file the return. If you expect to owe, estimate how much, and include your payment with the extension.
Weekends & Holidays
If a due date falls on a Saturday, Sunday or legal holiday, the due date is automatically extended until the next business day that is not itself a legal holiday.
Disaster Area Extensions
When a geographical area is designated as a disaster area, due dates will be extended. For more information visit:
