Page 39 - 2021 IRS Tax Calendar - Handbook

June 06/15/21 (2/2)

Schedule

 Non-Resident Alien individuals who DID NOT receive
wages as an employee subject to U.S. income tax: File
Form 1040NR or 1040NR-EZ. For an automatic
extension, file Form 4868
 Tax Exempt Orgs: Deposit Estimated Tax for 2nd
quarter due on Unrelated Business Taxable Income
for Tax-Exempt Organizations. Use Form 990-W to
determine the amount of estimated tax payments
required.
 Deposit payroll tax for May if the monthly deposit rule
applies.
 Partnerships: File Form 8804 and Forms 8805 for a
calendar year entity that keeps its records and books
of account outside the United States and Puerto Rico.