Two important deadlines in June

Don't overlook the following two deadlines this month

if they apply to you:

* The second quarterly payment of estimated income tax

  for 2012 is due on June 15.

* TD Form 90-22-1 (Report of Foreign Bank and Financial

  Accounts) must be filed by June 30. This report, also

  known as "FBAR," is required if you have an interest

  in foreign bank, savings, or investment accounts and

  the aggregate value of those accounts exceeded $10,000

  at any time last year. This is not a form that you

  file with your income tax return. Rather, it is a

  separate form filed with the Treasury Department in

  Detroit. The report must be received by the Treasury

  Department, not postmarked, by the June 30 due date.