Individuals. If you are a U.S. citizen or resident alien living and working outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due.
If you are not paying your 2005 income tax through withholding, pay the second installment of your 2005 estimated tax. Use Form 1040-ES.
Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in May if the monthly rule applies.
Partnerships. Form 1065 is on extension until August 15, 2005.
June 20
Quarterly sales tax is due.
