June 10: Employees who earned $20+ in tips in May must report them to employers. June 17: Estimated tax payments for individuals due (second installment). June 17: U.S. citizens living abroad must file Form 1040 or request an extension until October 15. Corporate estimated tax deposits are also due.

Since January 1, 2024, buyers or lessees of electric, plug-in hybrid (PHEV), or fuel-cell vehicles eligible for the Clean Vehicle Credit (CVC) may transfer the credit to a dealer to reduce the purchase price or use it as a down payment. Buyers must provide a valid taxpayer ID and sign a certification confirming personal use within the U.S.. Dealers must certify vehicle eligibility and provide documentation. Taxpayers should store these records for their 2024 tax return filing.

U.S. citizens and resident aliens must pay federal tax on worldwide income, including earnings while living abroad. Those eligible for the Foreign Earned Income Exclusion or Foreign Tax Credit must still file a tax return to claim these benefits. Expats have until June 17, 2024, to file (an automatic 2-month extension), but any tax owed was due in April, and interest may apply. Additionally, those with foreign bank accounts may need to file an FBAR separately from their tax return.