Tax Due Dates

December 2025

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December 10       Individuals - Report November tip income of $20 or more to employers (Form 4070).

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December 15       Employers - Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.

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December 15      Employers - Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.

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December 15       Calendar-year corporations - Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.