| December 2025 | |
| 11 Thursday | Employees Who Work For TipsEmployees who work for tips - If you received $20 or more in tips during November, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer. |
| 15 Monday | CorporationsCorporations - Deposit the fourth installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year |
EmployersEmployers - Social Security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in November. | |
EmployersEmployers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in November. | |