Individuals: If you have an automatic six-month extension to file your income tax return for 2015, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, or penalties due.

Employers: For Social Security, Medicare, withheld income tax, and non-payroll withholding, deposit the tax for payments in September if the monthly rule applies.

Electing large partnerships: If you were given an additional six-month extension, file a 2015 calendar year tax (Form 1065-B).