June 17 – Employer’s Monthly Deposit Due
If you are an employer and the monthly deposit rules apply, June 17 is the due date for you to make your deposit of Social Security, Medicare and withheld income tax for May 2013. This is also the due date for the non-payroll withholding deposit for May 2013 if the monthly deposit rule applies.
June 17 – Corporations
Deposit the second installment of estimated income tax for 2013 for calendar year corporations.
June 30 – Taxpayers with Foreign Financial Interests
A U.S. citizen or resident, or a person doing business in the United States, who has a financial interest in or signature or other authority over any foreign financial accounts (bank, securities or other types of financial accounts), in a foreign country, is required to file Form TD F 90-22.1 with the Department of the Treasury. The form must be received by the Treasury Department by June 30, 2013 for 2012 (Caution: Unlike other forms that must be postmarked by the filing due date, this form must actually be in the Treasury Department’s offices by the due date.) This filing requirement applies only if the aggregate value of these financial accounts exceeds $10,000 at any time during 2012. Contact our office for additional information and assistance preparing the form.