Photo by Glen Carrie on Unsplash
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June 15 is Tax Day for millions of U.S. taxpayers. Those living and working abroad must file their 1040s. And those who owe estimated tax must make this year’s second payment.
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Tomorrow — Monday, June 15 — is another Tax Day for millions of us.
The U.S. deadlines span the globe, but let’s start with the one that affects millions of us domestic filers.
Estimated tax time again: June 15 is the due date for the second estimated tax payment for this year. The amount is for earnings that weren’t subject to withholding that you (me, too!) received in April and May.
This includes both earned income from freelance or gig jobs, as well as unearned investment amounts and other payouts, such as prizes and gambling winnings. Some Social Security recipients who must pay tax on these government retirement benefits also pay that amount via estimated taxes.
The Internal Revenue Service prefers we estimated taxpayers make our added payments in four equal installments. That’s how these amounts came to be called quarterly (as in four) payments, since the IRS follows a different calendar as shown in the table below.
| Payment # | Due Date* | For income received |
| 1 | April 15 | Jan. 1 through March 31 |
| 2 | June 15 | April 1 through May 31 |
| 3 | Sept. 15 | June 1 through Aug. 31 |
| 4 | Jan. 15 of the next year | Sept. 1 through Dec. 31 |
| *If the 15th is on a weekend or federal holiday the estimated payment is due the next business day. | ||
Regardless of the calendar curiosity, make your estimated tax payments on time or you could face penalties for late- and/or underpayment.
The IRS makes meeting the due dates easy. It accepts electronic estimated tax payments. You can make your e-payment via your IRS individual taxpayer account, tax software, or by credit or debit card using one of the two authorized e-payment services.
Note, however, that if you pay by plastic, the processors will tack on an added fee.
First Tax Day for some overseas filers: If you’re a U.S. citizen or resident alien, including those with dual citizenship, you must pay tax to Uncle Sam even if you’re living and working abroad.
This tax rule also applies to members of the U.S. military who are posted at facilities outside the United States or Puerto Rico.
That means that some border-bounding Americans could have two deadlines to meet tomorrow. In addition to the estimated tax deadline, it’s actual Tax Day for them.
The IRS gives foreign-based U.S. taxpayers an automatic two-month extension from the usual April 15 deadline to file their 1040 forms. U.S. Service personnel posted outside the United States or Puerto Rico are part of this extended filing time contingent.
This calendar math is more straightforward. Their later Tax Day is June 15. Again, that’s Monday. Tomorrow.
But one tax rule does remain the same for all filers, regardless of where they reside. This June 15 extension is for filing the proper tax return form, not for paying any due tax.
That means U.S. taxpayers in other countries who didn’t pay the tax they owe for the 2025 tax year by April 15 now also owe interest on that unpaid amount.
The good news, though, is that they won’t face a late-filing penalty if they file by June 15.
Poster for the American theatrical run of the 1951 musical film “An American in Paris.” (Copyright 1951 Loew’s Incorporated; Scan via Heritage Auctions. Cropped from the original image. Public Domain)
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So, if you’re an American taxpayer in Paris (a la Gene Kelly’s struggling artist in the classic movie musical; poster pictured above) or anywhere else in the world, get to work on that filing. Your best bet at this deadline-nearing date is to, like most of us in the United States, file it electronically.
If you just can’t meet tomorrow’s due date, no worries. Just file IRS Form 4868 instead. That will give you until the regular Oct. 15 tax-filing extension deadline. Again, be sure to pay your due tax if you haven’t already.
Finally, as long-time readers of the ol’ blog have already guessed, June 15 is today’s By the Numbers figure.
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