June 15 - Employer’s Monthly Deposit Due
If you are an employer and the monthly deposit rules apply, June 15 is the due date for you to make your deposit of Social Security, Medicare and withheld income tax for May 2020. This is also the due date for the non-payroll withholding deposit for May 2020 if the monthly deposit rule applies. However, you may be able to retain a portion of the deposit to fund the mandatory paid sick leave and family leave under the Families First Coronavirus Response Act or defer portions to 2021 and 2022 under the CARES Act.
June 15 - Corporations
June 15 is normally the date to deposit the second installment of estimated income tax for 2020 for calendar year corporations. However, due to the COVID-19 emergency this due date has been extended to July 15.
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