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| Wed | 5 | Deposit payroll tax for payments on May 29-31 if the semiweekly deposit rule applies. |
| Fri | 7 | Deposit payroll tax for payments on Jun 1-4 if the semiweekly deposit rule applies. |
| Mon | 10 | Employers: Employees are required to report to you tips of $20 or more earned during May. |
| Wed | 12 | Deposit payroll tax for payments on Jun 5-7 if the semiweekly deposit rule applies. |
| Fri | 14 | Deposit payroll tax for payments on Jun 8-11 if the semiweekly deposit rule applies. |
| Mon | 17 | Individuals outside the U.S.: File Form 1040. |
| Mon | 17 | Individuals: Pay the second installment of 2013 estimated tax. |
| Mon | 17 | Employers: Deposit payroll tax for May if the monthly deposit rule applies. |
| Mon | 17 | Corporations: Deposit the second installment of your 2013 estimated tax. |
| Wed | 19 | Deposit payroll tax for payments on Jun 12-14 if the semiweekly deposit rule applies. |
| Fri | 21 | Deposit payroll tax for payments on Jun 15-18 if the semiweekly deposit rule applies. |
| Wed | 26 | Deposit payroll tax for payments on Jun 19-21 if the semiweekly deposit rule applies. |
| Fri | 28 | Deposit payroll tax for payments on Jun 22-25 if the semiweekly deposit rule applies |
