June 10—You should collect Form 4070, “Employee’s Report of Tips to Employer,” from any employee who received $20 or more in tips.
June 15:
• If you make quarterly estimated tax payments, your second installment is due by this date.
• If you pay your Social Security, Medicare, and income taxes withheld on a monthly deposit, you should make that deposit by this date for the May payment.
• If you withhold nonpayroll taxes and you deposit these taxes monthly, you should deposit the May payment by this date.