Employers. For Social Security, Medicare, and withheld income tax, file Form 941 for the first quarter of 2013. This due date applies only if you deposited the tax for the quarter in full and on time.
Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in April if the monthly rule applies.
Individuals. If you are not paying your 2013 income tax through withholding (or will not pay enough tax during the year that way), pay the second installment of your 2013 estimated tax.
If you are 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 for 2012. If you want additional time to file your return, file Form 4868 to obtain four additional months to file. Then, file Form 1040 by October 15.
Corporations. Deposit the second installment of estimated tax for 2013.
Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in May if the monthly rule applies.